12% GST Rate GST Rate — Complete List
Processed food, some goods and intermediate products, and specific services taxable at 12% GST — a middle bracket aimed at processed goods and B2B services.
GST Invoice Generator
Fill in the details below to create your GST-compliant invoice instantly.
Upload Logo
240 x 240 pixels @ 72 DPI,
Maximum size of 1MB.
TAX INVOICE
Your Company
Add UPI ID to show QR code on shared invoice
Invoice Details
Bill To
Place of Supply
| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
Notes
Terms & Conditions
Visit gstinvoices.in to create professional GST invoices.
Generate your invoice to get a shareable link, WhatsApp sharing, and UPI QR code. Sign up for unlimited invoices.
Limit reached
5 invoices created
Guest users can create up to 5 invoices. Sign up free to create unlimited invoices with extra features.
Goods at 12% GST Rate
| Product / Category | HSN Chapter | Note |
|---|---|---|
| Butter, cheese & ghee | 0405, 0406 | Processed dairy products |
| Edible preparations (ketchup, sauces) | 2103 | Tomato paste, vinegar, sauces |
| Medicines (non-essential) | 3004 | Vitamins, supplements, OTC drugs |
| Apparel above ₹1,000 | 61, 62 | Garments above ₹1,000 MRP |
| Footwear above ₹1,000 | 64 | Branded shoes above ₹1,000 MRP |
| Furniture (non-metal, wooden) | 9403 | Wooden beds, chairs, tables — 12% up to certain value |
| Paper & printed paperboard | 4801–4820 | Newsprint, paper bags, cartons |
| Tractors & agricultural machinery | 8701 | Tractors: 12% |
| Medical devices (non-critical) | 9018 | ECG machines, syringes, bandages |
| Cricket bats & sports goods | 9506 | Most sports equipment |
| Wood & timber | 4403, 4407 | Sawn timber, plywood |
| Bicycles | 8712 | Non-motorised cycles |
Services at 12% GST Rate
| Service | SAC Code | Note |
|---|---|---|
| Hotel rooms (₹1,001–₹7,500/night) | 996311 | Mid-range hotel accommodation |
| Air travel (business class) | 996411 | Domestic business class airfares |
| Construction (affordable housing) | 995411 | Works contracts for government housing |
| IP rights licensing | 997331 | Temporary transfer of IP rights |
| GTA services (with ITC) | 996511 | GTA opting for 12% with ITC |
12% GST — Tax Breakdown
| Transaction Type | CGST | SGST | IGST | On ₹1,00,000 |
|---|---|---|---|---|
| Intra-state (same state) | 6% | 6% | — | ₹12,000 |
| Inter-state (different states) | — | — | 12% | ₹12,000 |
Sample Invoice — 12% GST
A Haryana garment manufacturer exports branded shirts at ₹1,500/piece (above ₹1,000 threshold). GST for domestic sales: 12%. Invoice for 200 shirts: Taxable Value ₹3,00,000 + IGST 12% ₹36,000 = ₹3,36,000.
FAQs — 12% GST Rate GST
Why does apparel attract different rates — 5% vs 12%?
Apparel and clothing attract 5% GST if the MRP or sale price is ₹1,000 or less per piece, and 12% GST if the price exceeds ₹1,000 per piece. This dual-rate structure was introduced to make basic clothing affordable while taxing premium garments at a higher rate.
What medicines attract 12% GST?
Medicines not on the NLEM (National List of Essential Medicines) attract 12% GST. This includes vitamins, nutritional supplements, OTC drugs, tonics, and most branded pharmaceutical formulations. Essential medicines on NLEM attract 5% GST.
Is GST on construction services 12% or 18%?
Construction of affordable residential housing under government schemes: 1% GST (reduced). Other residential works contracts: 5% GST (no ITC). Commercial construction works contracts: 18% GST. Goods and material supply in construction: 12–18% depending on the goods.
Are printing and publishing services at 12%?
Printing services (job printing, book printing) attract 18% GST on the printing service itself. However, printed books, newspapers, and certain paper products attract 0%–12% depending on the product type. The distinction is between the printed product (goods) and the printing service.
Other GST Rate Slabs
View all →Calculate 12% GST Instantly
Enter amount, select 12% rate — CGST/SGST/IGST breakdown in seconds. Free, no login.