REVISED GST RATE FOR CERTAIN GOODS
[As per discussions in the 16th GST Council Meeting held on 11th June, 2017]
| S. No. | Chapter / Heading / Sub- heading / Tariff item |
Description of goods | Earlier GST rate approved by the GSTCouncil |
Revised GST Rate approved by the GST Council |
| 1. | 0506, 0507 90 | Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc. | 5% | 0% |
| 2. | 0801 | Cashew nut | 12% | 5% |
| 3. | 0801 | Cashew nut in shell | 12% | 5%
[under reverse charge] |
| 4. | 0806 | Raisin | 12% | 5% |
| 5. | 1104 | Cereal grains hulled | 5% | 0% |
| 6. | 1702 | Palmyra jaggery | 18% | 0% |
| 7. | 20
[All goods] |
Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly | 18%/12% | 12% |
| 8. | 2103, 2103 00, 2103 90 90 | Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces | 18% | 12% |
| 9. | 2103 90 10, 2103 90 30, 2103 90 40 | Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings | 28% | 18% |
| 10. | 2106 | Bari made of pulses including mungodi | 18% | 12% |
| 11. | 2201 90 10 | Ice and snow | 12% | 5% |
| 12. | 2501 | Salt, all types | 5% | 0% |
| 13. | 27 | Bio gas | 12% | 5% |
| 14. | 28 | Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 | 12% | 0% |
| 15. | 30 | Insulin | 12% | 5% |
| 16. | 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% |
| 17. | 3304 20 00 | Kajal [other than kajal pencil sticks] | 28% | Nil |
| 18. | 3304 20 00 | Kajal pencil sticks | 28% | 18% |
| 19. | 3307 | Agarbatti | 12% | 5% |
| 20. | 3407 | Dental wax | 28% | 18% |
| 21. | 3822 | All diagnostic kits and reagents | 18% | 12% |
| 22. | 3926 | Plastic beads | 28% | 12% |
| 23. | 3926 90 99 | Plastic Tarpaulin | 28% | 18% |
| 24. | 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% |
| 25. | 4820 | Exercise books and note books | 18% | 12% |
| 26. | 4823 | Kites | 12% | 5% |
| 27. | 4903 | Children’s’ picture, drawing or colouring books | 12% | Nil |
| 28. | 57 | Coir mats, matting and floor covering | 12% | 5% |
| 29. | 65
[All goods] |
Headgear and parts thereof | 28% | 18% |
| 30. | 6703 | Human hair, dressed, thinned, bleached or otherwise worked | 28% | 0% |
| 31. | 68 | Fly ash blocks | 28% | 12% |
| 32. | 6810 11 90 | Pre cast Concrete Pipes | 28% | 18% |
| 33. | 6906 | Salt Glazed Stone Ware Pipes | 28% | 18% |
| 34. | 7015 10 | Glasses for corrective spectacles and flint buttons | 18% | 12% |
| 35. | 71 | Rough precious and semi-precious stones | 3% | 0.25% |
| 36. | 7607 | Aluminium foil | 28% | 18% |
| 37. | 8215 | Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs |
18% | 12% |
| 38. | 8308 | All goods, including hooks and eyes | 28% | 18% |
| 39. | 84 | Pawan Chakki that is Air Based Atta Chakki | 28% | 5% |
| 40. | 84 | Fixed Speed Diesel Engines | 28% | 12% |
| 41. | 4011 | Rear Tractor tyres and rear tractor tyre tubes | 28% | 18% |
| 42. | 8708 | Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle | 28% | 18% |
| 43. | 8423 &
9016 |
Weighing Machinery [other than electric or
electronic weighing machinery] |
28% | 18% |
| 44. | 8443 | Printers [other than multifunction printers] | 28% | 18% |
| 45. | 8482 | Ball bearing, Roller Bearings, Parts & related accessories | 28% | 18% |
| 46. | 8504 | Transformers Industrial Electronics | 28% | 18% |
| 47. | 8504 | Electrical Transformer | 28% | 18% |
| 48. | 8504 | Static Convertors (UPS) | 28% | 18% |
| 49. | 8521 | Recorder | 28% | 18% |
| 50. | 8525 | CCTV | 28% | 18% |
| 51. | 8525 60 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. | 28% | 12% |
| 52. | 8528 | Set top Box for TV | 28% | 18% |
| 53. | 8528 | Computer monitors not exceeding 17 inches | 28% | 18% |
| 54. | 8539 | Electrical Filaments or discharge lamps | 28% | 18% |
| 55. | 8544 | Winding Wires | 28% | 18% |
| 56. | 8544 | Coaxial cables | 28% | 18% |
| 57. | 8544 70 | Optical Fiber | 28% | 18% |
| 58. | 8472 | Perforating or stapling machines (staplers), pencil sharpening machines | 28% | 18% |
| 59. | 8715 | Baby carriages | 28% | 18% |
| 60. | 9002 | Intraocular lens | 18% | 12% |
| 61. | 9004 | Spectacles, corrective | 18% | 12% |
| 62. | 9017 | Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers) | 28% | 18% |
| 63. | 9403 | Bamboo furniture | 28% | 18% |
| 64. | 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] | 28% | 12% |
| 65. | 9506 | Swimming pools and padding pools | 28% | 18% |
| 66. | 9603 10 00 | Muddhas made of sarkanda and phool bahari jhadoo | 5% | 0% |
| 67. | 9704 | Postage or revenue stamps, stamp-post marks, first-day covers, etc. |
12% | 5% |
| 68. | 9705 | Numismatic coins | 12% | 5% |
| 69. | 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)] |
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Download the revised GST rates as held on 16th GST Council Meeting
Revised Threshold for Composition Scheme
IGST Exemptions approved by the GST Council
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