GST-Rate-Changes

GST Rate Changes

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

DescriptionPresent GST RateGST Rate Recommended by the GST Council
1.0804Mangoes sliced dried12%5%

2.

 

1905 or 2106Khakra and plain chapati / roti12%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%
5.2710Imposing 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%
7.3213Poster Colour28%18%
8.3407Modelling paste for children amusement28%18%
9.3915Plastic waste, parings or scrap18%5%
10.4004 00 00Rubber  waste, parings or scrap18%5%
11.4017 00 20Hard Rubber waste or scrap28%5%
12.4707Paper waste or scrap12%5%
13.4907Duty credit scrips5%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, 5511Yarn of manmade staple fibres18%12%
19.5605Real Zari12%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%
23.8483Plain Shaft Bearing 848328%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 85Parts 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 pumps28%18%
26.84 or 85E-Waste28%/18%5%
27.Any ChapterBiomass briquettes18%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 CodeDescription of GoodsOld GST RateRevised GST Rate
0506, 0507 90Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc.5%0%
0801Cashew nut12%5%
0801Cashew nut in shell12%5% [Reverse Charge Applicable]
806Raisin12%5%
1104Cereal grains hulled5%0%
1702Palmyra jaggery18%0%
20Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly18% or 12%12%
2103, 2103 00, 2103 90 90Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces18% or 12%12%
2103 90 10, 2103 90 30, 2103 90 40Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings28%18%
2106Bari made of pulses including mungodi18%12%
2201 90 10Ice and snow12%5%
2501Salt, all types5%0%
27Bio gas12%5%
28Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 200212%0%
30Insulin12%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 oil18%12%
3304 20 00Kajal [other than kajal pencil sticks]28%0%
3304 20 00Kajal pencil sticks28%18%
3307Agarbatti12%5%
3407Dental wax28%18%
3822All diagnostic kits and reagents18%12%
3926Plastic beads28%12%
3926 90 99Plastic Tarpaulin28%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%
4820Exercise books and note books18%12%
4823Kites12%5%
4903Children’s’ picture, drawing or colouring books12%0%
57Coir mats, matting and floor covering12%5%
65 [All goods]Headgear and parts thereof28%18%
6703Human hair, dressed, thinned, bleached or otherwise worked28%0%
68Fly ash blocks28%12%
6810 11 90Pre cast Concrete Pipes28%18%
6906Salt Glazed Stone Ware Pipes28%18%
7015 10Glasses for corrective spectacles and flint buttons18%12%
71Rough precious and semi-precious stones3%0.25%
7607Aluminium foil28%18%
8215Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs18%12%
8308All goods, including hooks and eyes28%18%
84Pawan Chakki that is Air Based Atta Chakki28%5%
84Fixed Speed Diesel Engines28%12%
4011Rear Tractor tyres and rear tractor tyre tubes28%18%
8708Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle28%18%
8423 & 9016Weighing Machinery [other than electric or electronic weighing machinery]28%18%
8443Printers [other than multifunction printers]28%18%
8482Ball bearing, Roller Bearings, Parts & related accessories28%18%
8504Transformers Industrial Electronics28%18%
8504Electrical Transformer28%18%
8504Static Convertors (UPS)28%18%
8521Recorder28%18%
8525CCTV28%18%
8525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.28%12%
8528Set top Box for TV28%18%
8528Computer monitors not exceeding 17 inches28%18%
8539Electrical Filaments or discharge lamps28%18%
8544Winding Wires28%18%
8544Coaxial cables28%18%
8544 70Optical Fiber28%18%
8472Perforating or stapling machines (staplers), pencil sharpening machines28%18%
8715Baby carriages28%18%
9002Intraocular lens18%12%
9004Spectacles, corrective18%12%
9017Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers)28%18%
9403Bamboo furniture28%18%
9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]28%12%
9506Swimming pools and padding pools28%18%
9603 10 00Muddhas made of sarkanda and phool bahari jhadoo5%0%
9704Postage or revenue stamps, stamp-post marks, first-day covers, etc.12%5%
9705Numismatic coins12%5%
4823 90 11, 8472, 9101, 9102, 9021Braille 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

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