Amended GST Rates applicable from 18th July 2022

GST rate hikes and cuts

Description of goods or services

Old Rate

New Rate

Cut and Polished diamonds

0.25%

1.50%

Tetra Pack (Aseptic Packaging Paper)

12%

18%

Tar (From coal, or coal gasification plants, or producer gas plants and coke oven plants)

5%/18%

18%

Import of tablets called Diethylcarbamazine (DEC) free of cost for National Filariasis Elimination Programme (IGST)

5%

Nil

Import of particular defence items by private businesses or suppliers for end-consumption of Defence (IGST)

Applicable rates

Nil

Ostomy Appliances

12%

5%

Orthopedic appliances such as intraocular lens, artificial parts of the body, splints and other fracture appliances, other appliances which are worn or carried, or body implants, to compensate for a defect or disability

12%

5%

Transport of goods and passengers by ropeways (with ITC of services)

18%

5%

Renting of truck or goods carriage including the fuel cost

18%

12%

List of GST Exemptions Withdrawn

Description of goods or services

Old Rate

New Rate

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

Nil

12%

Cheques, lose or in book form

Nil

18%

Parts of goods of heading 8801

Nil

18%

Air transportation of passengers to and from north-eastern states and Bagdogra now restricted to economy class

Nil

Condition added

Transportation by rail or a vessel of railway equipment and material, storage or warehousing of commodities attracting tax such as copra, nuts, spices, jaggery, cotton, etc, fumigation in a warehouse of agri produce, services by RBI, IRDA, SEBI, FSSAI, and GSTN, renting of residential dwelling to GST-registered businesses, and services by the cord blood banks for preserving stem cells

Nil

Applicable rate

Room rent (excluding ICU) exceeding Rs.5,000 per patient day taxed without ITC

Nil

5%

Common bio-medical waste treatment facilities for treating or disposing biomedical waste shall be taxed with availability of ITC, like CETPs

Nil

12%

Hotel accommodation priced up to Rs.1,000 per day

Nil

12%

Training or coaching in recreational activities on arts or culture, or sports other than by individuals

Nil

Applicable rate

Earlier partially exempted, now withdrawn

Petroleum/ Coal bed methane

5%

12%

e-Waste

5%

18%

Scientific and technical instruments to public funded research institutes

5%

Applicable rate

Correction of Inverted tax structure

Description of goods or services

Old Rate

New Rate

Solar water heaters and systems

5%

12%

Prepared or finished leather or chamois leather or composition leathers

5%

12%

Job work for processing of hides, skins, leather, making of leather products including footwear, and clay brick manufacturing

5%

12%

Earthwork works contracts and sub-contracts to the Central and state governments, Union Territories and local authorities

5%

12%

Pawan Chakki being air-based atta chakki, wet grinder, cleaning, sorting or grading machines for seeds and grain pulses, and milling machines or cereal making machines, etc;

5%

18%

Ink for drawing, printing, and writing

12%

18%

Knives with paper knives, cutting blades, pencil sharpeners and its blades, skimmers, cake-servers, spoons, forks, ladles, etc

12%

18%

Centrifugal pumps, submersible pumps deep tube-well turbine pumps, bicycle pumps that are power-driven mainly for handling water

12%

18%

Milking machines and dairy machinery, cleaning, sorting or grading machines and its parts for eggs, fruit or other agri produce

12%

18%

Lights and fixture, LED lamps, their metal printed circuits board

12%

18%

Marking out and drawing instruments

12%

18%

Services by the foreman to chit fund

12%

18%

Works contract for railways, metro, roads, bridges, effluent treatment plant, crematorium, etc.

12%

18%

Works contract and sub-contract to the Central and state governments, local authorities for canals, dams, pipelines, plants for water supply, historical monuments, educational institutions, hospitals, etc

12%

18%

Refund of accumulated ITC for edible oils and coal is disallowed.