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GST Rate Changes

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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

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