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GST Rate Changes

Last updated : March 14th, 2020 11:22 am

GST Rate Changes – 22nd GST Council Meeting

GST rates for goods and services are decided by the GST Council in India. Based on the recommendations of the members of the GST Council, GST rates, rules and regulations are notified from time to time. Prior to the implementation of GST in India, the GST Council met several times to decide the GST rates for all goods and services. After the implementation of GST, the Council has met various times and has made changes to the GST rates. In this page, we track GST rate changes based on the decision of the GST Council from time to time.

GST Rate Changes – 22nd GST Council Meeting

S.No.	Chapter/ Heading/ Sub-heading/Tariff item	Description	Present GST Rate	GST Rate Recommended by the GST Council
1.	0804	Mangoes sliced dried	12%	5%
2.	1905 or 2106	Khakra and plain chapati / roti	12%	5%
3.	19 or 21	Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government, subject to specified conditions [Foot note 1]	18%	5 %
4.	21	Namkeens other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily [Foot note 2]	12%	5%
5.	2710	Imposing GST only on the net quantity of superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]	18%	18% [Clarification to be issued]
6.	30	Ayurvedic, Unani, Siddha, Homeopathy medicines, other than those bearing a brand name [Foot note 3]	12%	5%
7.	3213	Poster Colour	28%	18%
8.	3407	Modelling paste for children amusement	28%	18%
9.	3915	Plastic waste, parings or scrap	18%	5%
10.	4004 00 00	Rubber  waste, parings or scrap	18%	5%
11.	4017 00 20	Hard Rubber waste or scrap	28%	5%
12.	4707	Paper waste or scrap	12%	5%
13.	4907	Duty credit scrips	5%	Nil
14.	5401	Sewing thread of manmade filaments, whether or not put up for retail sale	18%	12%
15.	5402, 5404, 5406	All synthetic filament yarn, such as nylon, polyester, acrylic, etc.	18%	12%
16.	5403, 5405, 5406	All artificial filament yarn, such as viscose rayon, Cuprammonium,	18%	12%
17.	5508	Sewing thread of manmade staple fibres	18%	12%
18.	5509, 5510, 5511	Yarn of manmade staple fibres	18%	12%
19.	5605	Real Zari	12%	5%
20.	6802	All goods falling under heading 6802 [other than those of marble and granite or those which attract 12% GST]	28%	18%
21.	7001	Cullet or other waste or scrap of Glass	18%	5%
22.	8305	Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal	28%	18%
23.	8483	Plain Shaft Bearing 8483	28%	18%
24.	84	Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP	28%	18%
25.	84 or 85	Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps	28%	18%
26.	84 or 85	E-Waste	28%/18%	5%
27.	Any Chapter	Biomass briquettes	18%	5%

Changes to GST Rate – GST Council Meeting Held on 16th June 2017

1. The GST rate for dried singhada and makhana has been reduced to 5%.
2. Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India – New GST rate will be 5% with ITC of input services and ITC of GST paid on ships, vessels including bulk carriers and tankers
3. Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is Rs 2500/ and above but less than Rs 7500/- per room per day – New GST rate will be 18% With Full ITC.
4. Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel – New GST rate will be 18% With Full ITC.
5. Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/- and above per room per day – New GST rate will be 28% With Full ITC.

Click here to read on How to Generate GST E-Way Bill

Changes to GST Rate – 16th GST Council Meeting Held on 11th June 2017

Changes to GST Rate of Goods as decided by the 16th GST Council Meeting are as follows:

HSN Code	Description of Goods	Old GST Rate	Revised GST Rate
0506, 0507 90	Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc.	5%	0%
0801	Cashew nut	12%	5%
0801	Cashew nut in shell	12%	5% [Reverse Charge Applicable]
806	Raisin	12%	5%
1104	Cereal grains hulled	5%	0%
1702	Palmyra jaggery	18%	0%
20	Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly	18% or 12%	12%
2103, 2103 00, 2103 90 90	Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces	18% or 12%	12%
2103 90 10, 2103 90 30, 2103 90 40	Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings	28%	18%
2106	Bari made of pulses including mungodi	18%	12%
2201 90 10	Ice and snow	12%	5%
2501	Salt, all types	5%	0%
27	Bio gas	12%	5%
28	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002	12%	0%
30	Insulin	12%	5%
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%
3304 20 00	Kajal [other than kajal pencil sticks]	28%	0%
3304 20 00	Kajal pencil sticks	28%	18%
3307	Agarbatti	12%	5%
3407	Dental wax	28%	18%
3822	All diagnostic kits and reagents	18%	12%
3926	Plastic beads	28%	12%
3926 90 99	Plastic Tarpaulin	28%	18%
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%
4820	Exercise books and note books	18%	12%
4823	Kites	12%	5%
4903	Children’s’ picture, drawing or colouring books	12%	0%
57	Coir mats, matting and floor covering	12%	5%
65 [All goods]	Headgear and parts thereof	28%	18%
6703	Human hair, dressed, thinned, bleached or otherwise worked	28%	0%
68	Fly ash blocks	28%	12%
6810 11 90	Pre cast Concrete Pipes	28%	18%
6906	Salt Glazed Stone Ware Pipes	28%	18%
7015 10	Glasses for corrective spectacles and flint buttons	18%	12%
71	Rough precious and semi-precious stones	3%	0.25%
7607	Aluminium foil	28%	18%
8215	Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs	18%	12%
8308	All goods, including hooks and eyes	28%	18%
84	Pawan Chakki that is Air Based Atta Chakki	28%	5%
84	Fixed Speed Diesel Engines	28%	12%
4011	Rear Tractor tyres and rear tractor tyre tubes	28%	18%
8708	Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle	28%	18%
8423 & 9016	Weighing Machinery [other than electric or electronic weighing machinery]	28%	18%
8443	Printers [other than multifunction printers]	28%	18%
8482	Ball bearing, Roller Bearings, Parts & related accessories	28%	18%
8504	Transformers Industrial Electronics	28%	18%
8504	Electrical Transformer	28%	18%
8504	Static Convertors (UPS)	28%	18%
8521	Recorder	28%	18%
8525	CCTV	28%	18%
8525 60	Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.	28%	12%
8528	Set top Box for TV	28%	18%
8528	Computer monitors not exceeding 17 inches	28%	18%
8539	Electrical Filaments or discharge lamps	28%	18%
8544	Winding Wires	28%	18%
8544	Coaxial cables	28%	18%
8544 70	Optical Fiber	28%	18%
8472	Perforating or stapling machines (staplers), pencil sharpening machines	28%	18%
8715	Baby carriages	28%	18%
9002	Intraocular lens	18%	12%
9004	Spectacles, corrective	18%	12%
9017	Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers)	28%	18%
9403	Bamboo furniture	28%	18%
9504	Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]	28%	12%
9506	Swimming pools and padding pools	28%	18%
9603 10 00	Muddhas made of sarkanda and phool bahari jhadoo	5%	0%
9704	Postage or revenue stamps, stamp-post marks, first-day covers, etc.	12%	5%
9705	Numismatic coins	12%	5%
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%

Changes to GST Rate of Services as decided by the 16th GST Council Meeting are as follows:

• GST rate has been reduced to 18% for job work services relating to textile yarns (other than man-made fibre/filament) and textile fabrics.
• GST rate for job work of cut and polished diamonds, precious and semi-precious stones, or plain and studded jewellery of gold and other precious metals has been reduced to 18%.
• GST rate for job work services of printing of books (including braille books), journals and periodicals have been reduced to 18%.
• GST rate for job work of processing of leather has been reduced to 5% with full Input Tax Credit.
• GST rate for Services by way of right to admission to an exhibition of cinematographic films where the consideration for admission is Rs. 100 or less has been reduced to 18% with full Input Tax Credit.

Click here to know the HSN Code and GST Rates for 2019-2020 on Goods and Services