REVISED GST RATE FOR CERTAIN GOODS [As per discussions in the 16th GST Council Meeting held on 11th June, 2017]

 

S.

No.

Chapter / Heading / Sub- heading / Tariff item Description of goods Earlier GST rate approved by the GST Council Revised GST Rate approved by the GST Council
1. 0506,  0507

90

Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc. 5% 0%
2. 0801 Cashew nut 12% 5%
3. 0801 Cashew nut in shell 12% 5%

[under  reverse charge]

4. 0806 Raisin 12% 5%
5. 1104 Cereal grains hulled 5% 0%
6. 1702 Palmyra jaggery 18% 0%
7. 20

[All goods]

Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly 18%/12% 12%
8. 2103,  2103

00, 2103 90

90

Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces 18% 12%
9. 2103 90 10,

2103 90 30,

2103 90 40

Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings 28% 18%
10. 2106 Bari made of pulses including mungodi 18% 12%
11. 2201 90 10 Ice and snow 12% 5%
12. 2501 Salt, all types 5% 0%
13. 27 Bio gas 12% 5%
14. 28 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 12% 0%
15. 30 Insulin 12% 5%
16. 29, 30, 3302 (i)     Menthol and menthol crystals,

(ii)    Peppermint (Mentha Oil),

(iii)  Fractionated / de-terpenated mentha oil (DTMO),

(iv)  De-mentholised oil (DMO),

(v)    Spearmint oil,

(vi)  Mentha piperita oil

18% 12%

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff item Description of goods Earlier GST rate approved by the GST Council Revised GST Rate approved by the GST Council
17. 3304 20 00 Kajal [other than kajal pencil sticks] 28% Nil
18. 3304 20 00 Kajal pencil sticks 28% 18%
19. 3307 Agarbatti 12% 5%
20. 3407 Dental wax 28% 18%
21. 3822 All diagnostic kits and reagents 18% 12%
22. 3926 Plastic beads 28% 12%
23. 3926 90 99 Plastic Tarpaulin 28% 18%
24. 4202 (i)       School satchels and bags other than of leather or composition leather;

(ii)     Toilet cases [4202 12 10];

(iii)    Hand bags and shopping bags of artificial plastic material [4202 22 10], of cotton [4202 22 20], of jute [4202 22 30], vanity bags [4202 22 40];

(iv)    Handbags of other materials excluding wicker work or basket work [4202 29 10].

28% 18%
25. 4820 Exercise books and note books 18% 12%
26. 4823 Kites 12% 5%
27. 4903 Children’s’  picture,  drawing  or  colouring books 12% Nil
28. 57 Coir mats, matting and floor covering 12% 5%
29. 65

[All goods]

Headgear and parts thereof 28% 18%
30. 6703 Human hair, dressed, thinned, bleached or otherwise worked 28% 0%
31. 68 Fly ash blocks 28% 12%
32. 6810 11 90 Pre cast Concrete Pipes 28% 18%
33. 6906 Salt Glazed Stone Ware Pipes 28% 18%
34. 7015 10 Glasses  for  corrective  spectacles  and  flint buttons 18% 12%
35. 71 Rough precious and semi-precious stones 3% 0.25%
36. 7607 Aluminium foil 28% 18%

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff item Description of goods Earlier GST rate approved by the GST Council Revised GST Rate approved by the GST Council
37. 8215 Spoons,    forks,    ladles,    skimmers,    cake servers, fish knives, tongs 18% 12%
38. 8308 All goods, including hooks and eyes 28% 18%
39. 84 Pawan Chakki that is Air Based Atta Chakki 28% 5%
40. 84 Fixed Speed Diesel Engines 28% 12%
41. 4011 Rear Tractor tyres and rear tractor tyre tubes 28% 18%
42. 8708 Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle 28% 18%
43. 8423         &

9016

Weighing Machinery [other than electric or electronic weighing machinery] 28% 18%
44. 8443 Printers [other than multifunction printers] 28% 18%
45. 8482 Ball bearing, Roller Bearings, Parts & related accessories 28% 18%
46. 8504 Transformers Industrial Electronics 28% 18%
47. 8504 Electrical Transformer 28% 18%
48. 8504 Static Convertors (UPS) 28% 18%
49. 8521 Recorder 28% 18%
50. 8525 CCTV 28% 18%
51. 8525 60 Two-way  radio  (Walkie  talkie)  used  by defence, police and paramilitary forces etc. 28% 12%
52. 8528 Set top Box for TV 28% 18%
53. 8528 Computer monitors not exceeding 17 inches 28% 18%
54. 8539 Electrical Filaments or discharge lamps 28% 18%
55. 8544 Winding Wires 28% 18%
56. 8544 Coaxial cables 28% 18%
57. 8544 70 Optical Fiber 28% 18%
58. 8472 Perforating or stapling machines (staplers), pencil sharpening machines 28% 18%
59. 8715 Baby carriages 28% 18%
60. 9002 Intraocular lens 18% 12%
61. 9004 Spectacles, corrective 18% 12%

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff item Description of goods Earlier GST rate approved by the GST Council Revised GST Rate approved by the GST Council
62. 9017 Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers) 28% 18%
63. 9403 Bamboo furniture 28% 18%
64. 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 28% 12%
65. 9506 Swimming pools and padding pools 28% 18%
66. 9603 10 00 Muddhas made of sarkanda and phool bahari jhadoo 5% 0%
67. 9704 Postage    or   revenue    stamps,    stamp-post marks, first-day covers, etc. 12% 5%
68. 9705 Numismatic coins 12% 5%
69. 4823 90 11,

8472, 9101,

9102, 9021

Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability

[These goods are covered in List 32 appended to notification No.12/2012-Customs, dated 17.03.2012 and are already at 5% GST rate (Chapter 90)]

5%

 

 

 

******

About Ritesh Pothan

Ritesh Pothan, is an accomplished speaker and visionary in the Solar Energy space in India. Ritesh is from an Engineering Background with a Master’s Degree in Technology and had spent more than a decade as the Infrastructure Head for a public limited company with the last 9 years dedicated to Solar and Renewable Energy. He also runs the 2 largest India focused renewable energy groups on LinkedIn - Solar - India and Renewables - India
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