List of Goods for change in GST rate recommended


1. The GST Council has recommended changes in the GST rates on the following goods:









S.

No.

HSN

Description

Present

GST Rate

Recommended

GST rate

1.

0802

Walnuts, whether or not shelled

12%

5%

2.

0813

Tamarind dried

12%

5%

3.

2106

Roasted Gram

12%

5%

4.

2106

Custard powder

28%

18%

5.

2106

Batters, including idli / dosa batter

18%

12%

6.

2304, 2305,

2306

Oil cakes

Nil for cattle feed 5% for

other uses

5%

[irrespective of end use]

7.

2306

Cotton seed oil cake

Nil for cattle feed 5% for

other uses

Nil     [irrespective of end use]

8.

3307 41 00

Dhoop batti, dhoop, sambhrani and

other similar items

12%

5%

9.

3926

Medical     grade    sterile     disposable

gloves of plastics

28%

18%

10.

3926

Plastic raincoats

28%

18%

11.

4016

Rubber bands

28%

12%

12.

4016

Rice rubber rolls for paddy de-husking

machine

28%

18%

13.

4907

Duty Credit Scrips

12%

5%

14.

50 to 55

Khadi fabric, sold through Khadi and Village     Industrries     Commission’s

outlets

5%

Nil

15.

5801

Corduroy fabrics

12%

5% [with no

refund of ITC]

16.

5808

Saree fall

12%

5%

17.

6501

Textile caps

18%

12%

18.

6912

Idols made of clay

28%

Nil

19.

44, 68, 83

Idols    of    wood,    stone    [including

marble] and metals [other than those made of precious metals]

28%

12%

20.

7102

Rough industrial diamonds including

unsorted rough diamonds

3%

0.25%


S.

No.

HSN

Description

Present

GST Rate

Recommended

GST rate

21.

8424

Nozzles for drip irrigation equipment or sprinklers [mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying

liquids or powders]

18%

12%

22.

8445

Charkha for hand spinning of yarns,

including amber charkha

Nil / 18%

Nil

23.

8528

Computer monitors upto 20”

Note: Computer monitors upto 17” are already at 18%.

28%

18%

24.

9404

Cotton quilts

18%

5% on cotton quilts not exceeding Rs.1000 per piece, 12% on cotton quilts exceeding

Rs.1000 per piece

25.

9601

Worked corals, other than articles of

coral

28%

5%

26.

9603

Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles.

Note: Phool bahari jhadoo is already at

Nil GST.

5%

Nil

27.

9613

Kitchen gas lighters

28%

18%

28.

Any Chapter

Rosaries and prayer beads

18%

5%

29.

Any Chapter

Hawan samagri

Applicable

rate

5%

30.

4419

Table and Kitchenware etc. of wood

18%

12%

31.

4601, 4602

Grass, leaf and reed and fibre products,

including mats, pouches, wallets

12%

5%

32.

4823

Paper Mache articles

18%

5%

33.

68

Stone inlay work

28%

12%

34.

6802

Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights,

artificial fruit and foliage, etc; other ornamental goods essentially of stone.

28%

12%


S.

No.

HSN

Description

Present

GST Rate

Recommended

GST rate

35.

6909

Pots, jars and similar articles of a kind used for the conveyance and packing

of goods of ceramic.

28%

12%

36.

6911

Tableware, kitchenware, other household articles and toilet articles of porcelain or china [including small accessories bathroom or sanitary fittings such as soap dishes, sponge baskets, toothbrush holders, towel

hooks and toilet paper holders]

18%

12%

37.

6912

Tableware, kitchenware, other household articles and toilet articles other than of porcelain or china [including small accessories bathroom or sanitary fittings such as soap dishes, sponge baskets, toothbrush holders,

towel hooks and toilet paper holders].

28%

12%

38.

6913

Statues and other ornamental articles.

28%

12%

39.

8306

All goods, including bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments of base metal including metal bidriware;

photograph, picture or similar frames, of base metal; mirrors of base metal,

18%

12%

40.

9601

Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials (including articles obtained by moulding)];

articles of coral

28%

12%


2. The issue of avoidance of 5% GST on pulses, cereals and flours, put up in unit container and bearing a registered brand name, was also discussed by the GST Council. After detailed deliberations, the Council recommended that the following amendments may be made to the existing Notifications, so as to provide that:

1) A brand registered as on 15.05.2017 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered.

2) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST.

3) A brand registered as on 15.05.2017 under any law for the time being in force in any other country shall also be deemed to be a registered brand for the purposes of levy of 5% GST.

4) A mark or name in respect of which actionable claim is available shall be deemed to be a registered brand name for the purposes of levy of 5% GST.

3. Indigenous handmade musical instruments attract Nil GST. The Council recommended a list of such handmade instruments [eligible for Nil GST rate], which is attached as Annexure.


 
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