12% GST Goods - HSN 9503 to 9804: Current Position
Updated as on 1 September 2026
This page covers toys, games, sports goods, fishing tackle, personal-use medicines, works of art, antiques and selected handicraft items that were historically shown in the 12% GST slab
Important: The historical table is retained for reference only From 22 September 2025, the principal GST goods-rate structure was rationalised and there is no general 12% goods schedule in Notification No
9/2025-Integrated Tax (Rate)
Contents
Current GST Rate Structure
Notification No 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded Notification No 1/2017-Integrated Tax (Rate), subject to the statutory saving for earlier transactions It provides schedules of 5%, 18%, 40%, 3%, 025%, 15% and 28% for specified goods, with effect from 22 September 2025
Position as on 1 September 2026: the
current framework is the 2025 principal rate notification read with
subsequent amendments, including the 31 December 2025 tobacco amendment and
the 30 April 2026 amendment aligning the rate notification with Finance Act,
2026 changes
Key Current Rates Relevant to HSN 9503-9804
5%: specified non-electronic toys under HSN 9503; playing cards, chess boards, carom boards and specified board games under HSN 9504; specified sports goods under HSN 9506; fishing hooks, rods and specified fishing tackle under HSN 9507; slide fasteners; combs and specified hair accessories; specified goods under HSN 9619; works of art and antiques under HSN 9701 to 9706; and qualifying personal-use medicines under HSN 9804
18%: electronic toys, video game consoles and machines, general physical-exercise equipment and many other goods not specifically included in a concessional schedule Certain stationery items under HSN 9608 also fall in the 18% schedule
Personal-use medicines: qualifying drugs, medicines, salts, esters, diagnostic test kits and formulations intended for personal use under HSN 9804 are in the 5% schedule, except items specifically notified at Nil
Historical 12% GST Goods - HSN 9503 to 9804
The following table preserves the substantive entries from the earlier webpage, including the separate handicraft entries The former rate is shown only for historical reference The current-treatment column reflects identifiable post-2025 treatment or directs verification where the exact present classification depends on the tariff description
| HSN / Heading | Description of goods | Former GST rate | Current GST position |
|---|---|---|---|
| 9503 | Toys like tricycles, scooters, pedal cars etc (including parts and accessories thereof) [other than electronic toys] | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST where the goods fall within the notified non-electronic toy entry; electronic toys are separately covered at the higher rate |
| 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc [other than Video game consoles and Machines] | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST Playing cards, chess boards, carom boards and specified board games are in the 5% schedule; video game consoles/machines and other excluded items fall under the higher schedule |
| 9506 | Sports goods other than articles and equipments for general physical exercise | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 9507 | Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy "birds" (other than those of heading 9208) and similar hunting or shooting requisites | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST for fishing hooks, fishing rods and specified line-fishing tackle/nets covered by the notified 5% entries |
| 9601 | Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST Worked ivory, bone, tortoise shell, horn, antlers, coral, mother-of-pearl and similar animal carving materials/articles are in the 5% schedule |
| 9607 | Slide fasteners and parts thereof | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST Slide fasteners and parts thereof are in the 5% schedule |
| 9608, 9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor's chalk | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
18% GST for pens and other articles of heading 9608 under the current general schedule |
| 9615 | Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST Combs, hair-slides, hairpins and specified similar articles are in the 5% schedule |
| 9619 00 30, 9619 00 40, or 9619 00 90 | All goods | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST Specified goods under tariff items 9619 00 30, 9619 00 40 and 9619 00 90 are in the 5% schedule |
| 9701 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST The specified works of art, collectors' pieces and antiques covered by these headings are in the 5% schedule |
| 9702 | Original engravings, prints and lithographs | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST The specified works of art, collectors' pieces and antiques covered by these headings are in the 5% schedule |
| 9703 | Original sculptures and statuary, in any material | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST The specified works of art, collectors' pieces and antiques covered by these headings are in the 5% schedule |
| 9705 | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST The specified works of art, collectors' pieces and antiques covered by these headings are in the 5% schedule |
| 9706 | Antiques of an age exceeding one hundred years | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST The specified works of art, collectors' pieces and antiques covered by these headings are in the 5% schedule |
| 9804 | Other Drugs and medicines intended for personal use | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST for drugs/medicines, salts, esters, diagnostic test kits and formulations intended for personal use, except goods specifically notified at Nil |
| 3406 | Handcrafted candles | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Handcrafted candles are no longer to be assumed at 12% Verify the exact HSN/description under the current notification before applying GST |
| 4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 | Handbags including pouches and purses; jewellery box | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% handicraft entry Current GST depends on the exact tariff entry and description under the post-2025 schedules; verify before invoicing |
| 4416, 4421 99 90 | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 4414 | Wooden frames for painting, photographs, mirrors etc | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 4420 | Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% handicraft entry Current GST depends on the exact tariff entry and description under the post-2025 schedules; verify before invoicing |
| 4503 90 90 4504 90 | Art ware of cork [including articles of sholapith] | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 6117, 6214 | Handmade/hand embroidered shawls of sale value exceeding Rs 1000 per piece | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
The old ₹1,000 threshold is obsolete Current textile/apparel treatment uses revised value thresholds; verify the exact HSN, material and sale value under the operative notification |
| 6802 | Carved stone products (eg, statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 6815 99 90 | Stone art ware, stone inlay work | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 6912 00 10 6912 00 20 | Tableware and kitchenware of clay and terracotta, other clay articles | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 6913 90 00 | Statuettes & other ornamental ceramic articles (incl blue potteries) | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 7009 92 00 | Ornamental framed mirrors | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 7018 90 10 | Glass statues [other than those of crystal] | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 7020 00 90 | Glass art ware [ incl pots, jars, votive, cask, cake cover, tulip bottle, vase ] | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 7326 90 99 | Art ware of iron | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 7419 80 | Art ware of brass, copper/ copper alloys, electro plated with nickel/silver | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 7616 99 90 | Aluminium art ware | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 8306 | Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 9405 10 | Handcrafted lamps (including panchloga lamp) | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% handicraft entry Verify the exact current HSN/description under Notification No 9/2025, as amended |
| 9401 50, 9403 80 | Furniture of bamboo, rattan and cane | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No 9/2025-Integrated Tax (Rate), as amended |
| 9503 | Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST Non-electronic toys such as tricycles, scooters and pedal cars covered by the notified entry are in the 5% schedule |
| 9504 | Ganjifa card | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST Playing cards, chess boards, carom boards and specified board games are in the 5% schedule; video game consoles/machines and other excluded items fall under the higher schedule |
| 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST Worked ivory, bone, tortoise shell, horn, antlers, coral, mother-of-pearl and similar animal carving materials/articles are in the 5% schedule |
| 9602 | Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
18% GST Worked vegetable/mineral carving material, wax, stearin, natural gums/resins and similar moulded/carved articles are in the 18% schedule |
| 9701 | Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST The specified works of art, collectors' pieces and antiques covered by these headings are in the 5% schedule |
| 9703 | Original sculptures and statuary, in metal, stone or any other material | 12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST The specified works of art, collectors' pieces and antiques covered by these headings are in the 5% schedule |
How to Verify the GST Rate Today
Identify the precise Customs Tariff HSN and match the tariff item, sub-heading, heading or Chapter and exact goods description with Notification No 9/2025-Integrated Tax (Rate), as amended Also check the corresponding Central Tax (Rate), State Tax or Union Territory Tax notification, exemption notifications and any product-specific value or end-use condition
The date 22 September 2025 is intentionally retained because it is the statutory effective date of the principal rate rationalisation It is not an update date The webpage itself is updated as on 1 September 2026