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RECOMMENDATIONS FOR CHANGES IN GST/IGST RATE AND CLARIFICATIONS IN RESPECT OF GST RATE ON CERTAIN GOODS
[As per discussions in the 23rd GST Council Meeting held on 10th November, 2017]
These decisions of the GST Council are being communicated for general information, and will be given effect to through Gazette notifications / circulars which only shall have the force of law.
A. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 18%
| S. No. | Chapter/ Heading/ Subheading/ Tariff item |
Description |
| 1. | 1704 | Chewing gum / bubble gum and white chocolate, not containing cocoa [17041000, 17049090] |
| 2. | 1804 | Cocoa butter, fat and oil |
| 3. | 1805 | Cocoa powder, not containing added sugar or sweetening matter |
| 4. | 1806 | Chocolates and other food preparations containing cocoa |
| 5. | 1901 90 [other than 1901 10, 1901 20 00] | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a total I y def atted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905] |
| 6. | 1905 32 | Waffles and wafers coated with chocolate or containing chocolate |
| 7. | 2101 11, 2101 12 00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
| 8. | 2106 | Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan [ other than pan masal a]. |
| 9. | 2202 90 90 | Other non-alcoholic beverages |
| 10. | 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks |
| 11. | 2516 12 00 | Granite, other than blocks |
| 12. | 2710 | Avgas |
| 13. | 3213 | Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or i n similar forms or packi ngs |
| 14. | 3303 | Perfumes and toilet waters |
| 15. | 3304 | Beauty or make-up preparations and preparati ons f or the care of the ski n (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Si ndur, Alta] |
| 16. | 3305 | Preparations for use on the hair [other than Hair oil]. |
| 17. | 3306 [other than 3306 10 10, 3306 10 20] | Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] |
| 18. | 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning , agarbattis, lobhan, dhoop batti, dhoop, sambhrani] |
| 19. | 3401 30 | Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent |
| 20. | 3402 | Organic surface-active agents (other than soap); surface-active
preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 |
| 21. | 3403 | Lubricating preparations (including cutti ng-oi I preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, f urskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals |
| 22. | 3405 | Polishes and creams, for footwear, furniture, floors, coachwork, glamor metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 |
| 23. | 3602 | Prepared explosives, other than propellant powders; such as Industrial explosives |
| 24. | 3604 | Fireworks, signalling flaras, rain rockets, fog signals and other pyrotechnic articles |
| 25. | 3606 | Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters |
| 26. | 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral of Is |
| 27 | 3813 | Preparations and charges for fire-extinguishers; charged fire‑extinguishing grenades |
| 28. | 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers |
| 29. | 3819 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals |
| 30. | 3820 | Anti -freezing preparations and prepared de-icing fluids |
| 31. | 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics |
| 32. | 3922 | Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics |
| 33. | 3926 [other than 3926 4011, 3926 9010] | Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads, plastic tarpaulins, medical grade sterile disposable gloves, plastic rain coats] |
| 34. | 4013 | Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] |
| 35. | 4016 [other than 4016 92 00] | Other articles of vulcanised rubber other than hard rubber (other than erasers and rubber bands) |
| 36. | 4017 | Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber |
| 37. | 4201 | Saddlery and harness for any animal (including traces, leads, kneepads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material |
| 38. | 4202 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powderboxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than school satchels and bags other than of leather or composition leather, toilet cases, hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, vanity bags, handbags of other materials excluding wicker work or basket work] |
| 39. | 4203 | Articles of apparel and clothing accessories, of leather or of composition leather |
| 40. | 4205 | Other articles of leather or of composition leather |
| 41. | 4206 | Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons |
| 42. | 4303 | Articles of apparel, clothing accessories and other articles of furskin |
| 43. | 4304 | Articles of artificial fur |
| 44 | 4410 | Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards |
| 45. | 4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards |
| 46. | 4412 | Plywood, veneered panels and similar laminated wood |
| 47. | 4413 | Densified wood, in blocks, plates, strips, or profile shapes |
| 48. | 4414 | Wooden frames for paintings, photographs, mirrors or si mi I ar objects |
| 49. | 4418 | Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes |
| 50. | 4421 | Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware |
| 51. | 4814 | Wall paper and similar wall coverings; window transparencies of paper |
| 52. | 6702 | Artificial flowers, foliage and fruit and parts thereof ; articles made of artificial flowers, foliage or fruit |
| 53. | 6703 | Wool or other animal hair or other textile materials, prepared for use in making wigs or the like |
| 54. | 6704 | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included |
| 55. | 6801 | Setts, curbstones and flagstones, of natural stone (except slate) |
| 56. | 6802 | All goods of marble and granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figure of animal, bowls, vases, cups, cachou, boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage etc., other ornamental goods essentially of stones;] |
| 57. | 6803 | Worked slate and articles of slate or of agglomerated slate |
| 58. | 6807 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) |
| 59. | 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders |
| 60. | 6809 | Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented |
| 61. | 6810 | Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering |
| 62. | 6812 | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 |
| 63. | 6813 | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials |
| 64. | 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials |
| 65 | 6815 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks and fly ash aggregate with 90% or more fly ash content] |
| 66. | 6901 | Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths |
| 67. | 6904 | Ceramic flooring blocks, support or filler tiles and the like |
| 68. | 6905 | Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods |
| 69. | 6906 | Ceramic pipes, conduits, guttering and pipe fittings |
| 70. | 6907 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics |
| 71. | 6909 | Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture |
| 72. | 6910 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures |
| 73. | 6914 | Other ceramic articles |
| 74. | 7003 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| 75. | 7004 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| 76. | 7005 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| 77. | 7006 00 00 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials |
| 78. | 7007 | Safety glass, consisting of toughened (tempered) or laminated glass |
| 79. | 7008 | Multiple-walled insulating units of glass |
| 80. | 7009 | Glass mirrors, whether or not framed, including rear-view mirrors |
| 81. | 7011 | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like |
| 82. | 7014 | Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked |
| 83. | 7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwaras, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms |
| 84. | 7020 | Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] |
| 85. | 7321 | Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof , of iron or steel |
| 86 | 7322 | Radiators for central heating, not electrically heated, and parts thereof, of iron or steel ; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel |
| 87. | 7324 | Sanitary ware and parts thereof of iron and steel |
| 88. | 7418 | All goods other than utensils i.e. sanitary ware and parts thereof of copper |
| 89. | 7419 | Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 |
| 90. | 7610 10 00 | Doors, windows and their frames and thresholds for doors |
| 91. | 7615 | All goods other than utensils i.e. sanitary ware and parts thereof |
| 92. | 8212 | Razors and razor blades (including razor blade blanks in strips) |
| 93. | 8214 | Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] |
| 94. | 8302 | Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal |
| 95. | 8303 | Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal |
| 96. | 8304 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal,other than office furniture of heading 9403 |
| 97. | 8310 | Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 |
| 98. | 8413 | Concrete pumps [841340 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] |
| 99. | 8414 | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters |
| 100. | 8419 | Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto cl ayes other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and si mi I ar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices, apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] |
| 101. | 8423 | Electric or electronic weighing machinery (excluding balances of a
sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds |
| 102. | 8424 | Fire extinguishers |
| 103. | 8427 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment |
| 104. | 8428 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) |
| 105. | 8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers |
| 106. | 8430 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers |
| 107. | 8443 | Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle |
| 108. | 8472 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines] |
| 109. | 8476 | Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines |
| 110. | 8478 | Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter |
| 111. | 8479 | Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00] |
| 112. | 8483 | Crank shafts for sewing machine; bearing housings, incorporating ball or roller bearings, bearing housings, not incorporating ball or roller bearing; gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller
screws; |
| 113. | 8484 | Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal ; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals |
| 114. | 8504 | Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)] |
| 115. | 8506 | Primary cells and primary batteries |
| 116. | 8512 | Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles |
| 117. | 8513 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 |
| 118. | 8517 | ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] |
| 119. | 8518 | Single loudspeakers, mounted in their enclosures [8518 21 00], Audiofrequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] |
| 120. | 8519 | Sound recording or reproducing apparatus |
| 121 | 8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 |
| 122. | 8525 | Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras. |
| 123. | 8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus |
| 124. | 8527 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
| 125. | 8529 | Parts suitable for use solely or principally with the apparatus of headings
8525 to 8528 |
| 126. | 8530 | Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) |
| 127. | 8531 | Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 |
| 128. | 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables |
| 129. | 8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the di stri buti on of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 |
| 130. | 8539 | Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] |
| 131. | 8544 | Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber] |
| 132. | 8545 | Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) |
| 133. | 8547 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than i nsulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material |
| 134. | 9004 | Goggles including goggles for corrective vision. |
| 135. | 9005 | Binoculars, monoculars, other optical telescopes, and mountings
therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy |
| 136. | 9006 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 |
| 137. | 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus |
| 138 | 9008 | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers |
| 139. | 9010 | Apparatus and equipment for photographic (including cinematographic)
laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens |
| 140. | 9011 | Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection |
| 141. | 9012 | Microscopes other than optical microscopes; diffraction apparatus |
| 142. | 9013 | Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter |
| 143. | 9014 | Direction finding compasses; other navigational instruments and
appliances |
| 144. | 9015 | Surveying (including photogrammetrical surveying), hydrographic,
oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders |
| 145. | 9016 | Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights |
| 146. | 9022 | Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like |
| 147. | 9023 | Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses |
| 148. | 9101 | Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal |
| 149. | 9102 | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 |
| 150. | 9104 | Instrument panel clocks and clocks of a similar type for vehicles,
aircraft, spacecraft or vessels |
| 151. | 9106 | Time of day recording apparatus and apparatus f or measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders) |
| 152. | 9107 | Time switches with clock or watch movement or with synchronous motor |
| 153. | 9108 | Watch movements, complete and assembled |
| 154. | 9110 | Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements |
| 155. | 9111 | Watch cases and parts thereof |
| 156. | 9112 | Cases for other than clocks, and parts thereof |
| 157. | 9113 | Watch straps, watch bands and watch bracelets, and parts thereof |
| 158. | 9114 | Other watch parts |
| 159. | 9201 | Pianos, including automatic pianos; harpsi-chords and other keyboard
stringed instruments |
| 160. | 9202 | Other string musical instruments (for example, guitars, violins, harps) |
| 161. | 9205 | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs |
| 162. | 9206
00 00 |
Percussion musical instruments (for example, drums, xylophones,
cymbols, castanets, maracas) |
| 163. | 9207 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) |
| 164. | 9208 | M usi cal boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments |
| 165. | 9209 | Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds |
| 166. | 9401 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof |
| 167. | 9403 | Other furniture [other than furniture wholly made of bamboo or cane] and parts thereof |
| 168. | 9404 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered |
| 169. | 9405 | Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included |
| 170. | 9505 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes |
| 171. | 9506 | Articles and equipment for general physical exercise, gymnastics, athletics |
| 172. | 9508 | Roundabouts, swings, shooting galleries and other fairground |
| amusements; [other than travelling circuses and travelling menageries] | ||
| 173. | 9602 | Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin |
| 174. | 9611 | Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks |
| 175. | 9613 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks |
| 176. | 9617 | Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners |
| 177 | 9618 | Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing |
B. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 12%
| S. No. | Chapter/ Heading/ Sub‑ heading/ Tariff item |
Description |
| 1. | 8509 | Wet grinder consisting of stone as a grinder |
| 2. | 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles |
C. GOODS RECOMMENDED TO BE RETAINED AT 28% GST RATE:
| S. No | Chapter/ Heading/ Sub‑ heading/ Tariff item | Description |
| 1. | 1703 | Molasses |
| 2. | 2106 90 20 | Pan masala |
| 3. | 2202 10 | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured |
| 4. | 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] |
| 5. | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
| 6. | 2403 | Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including bi ris] |
| 7. | 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers |
| 8. | 3208 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter |
| 9. | 3209 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium |
| 10. | 3210 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather |
| 11 | 3214 | Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like |
| 12. | 4011 | New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres; and of a kind used on aircraft] |
| 13. | 4012 | Retreaded or used tyres and flaps |
| 14. | 8407 | Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] |
| 15. | 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) |
| 16. | 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 |
| 17. | 8413 | Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] |
| 18. | 8415 | Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated |
| 19. | 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 |
| 20. | 8422 | Dish washing machines, household [8422 11 00] and other [8422 19 00] |
| 21. | 8450 | Household or laundry-type washing machines, including machines which both wash and dry |
| 22. | 8483 | Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pul ley blocks; clutches and shaft couplings (including universal joints) |
| 23. | 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) |
| 24. | 8508 | Vacuum cleaners |
| 25. | 8509 | Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder ] |
| 26. | 8510 | Shavers, hair clippers and hair-removing appliances, with self -contained electric motor |
| 27. | 8511 | Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines |
| 28. | 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other el ectro-thermi c appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 |
| 29. | 8525 | Digital cameras and video cameras recorders [other than CCTV] |
| 30. | 8528 | Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches and set top box for television] |
| 31. | 8701 | Road tractor for semi-trailers of engine capacity exceeding 1800 CC. |
| 32. | 8702 | Motor vehicles for the transport of ten or more persons, including the driver |
| 33. | 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons] |
| 34. | 8704 | Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] |
| 35. | 8705 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) |
| 36. | 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 |
| 37. | 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 |
| 38. | 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] |
| 39. | 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles |
| 40. | 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars |
| 41. | 8714 | Parts and accessories of vehicles of headings 8711 and 8713 |
| 42. | 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] |
| 43. | 8802 | Aircrafts for personal use |
| 44. | 8903 | Yachts and other vessels for pleasure or sports; rowing boats and canoes |
| 45. | 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 |
| 46. | 9504 | Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90] |
| 47. | 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof |
| 48. | 9616 | Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations |
| 49. | 9804 | All dutiable articles intended for personal use |
| 50. | Any Chapter | Lottery-Authorised by State Governments |
D. CHANGE RECOMMENDED IN GST RATES ON CERTAIN GOODS:
|
S. No. |
Chapter/ Heading/ Sub‑ heading/ Tariff item | Description | Present GST Rate |
GST Rate Recommended |
|
1.
|
0202/0203/0204/0205/0206 /0207/0208 /0209/0210/0504 | (1) All goods [except fresh or chilled], 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], subject to the conditions as in the subject to the conditions as in the Foot Note |
12% | 5% |
| (2) All goods [except fresh or chilled], other than (1) above. | 12%/5% | Nil | ||
|
2. |
0303/0304/03
05/0306/0307 /0308 |
All goods [except fresh or chilled], 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] , subject to the conditions as in the subject to the conditions as in the Foot Note |
5% | Nil |
|
3. |
0402 91 10,
0402 99 20 |
Condensed milk | 18% | 12%. |
|
4. |
0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen 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], subject to the conditions as in the Foot Note |
5% | N i I |
| 5. | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, dried, whether or not sliced or in the form of pellets | 5% | Nil |
| 6. | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, other than those put up in unit container whether or not sliced or in the form of pellets. 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], subject to the conditions as in the Foot Note |
5% | Nil |
| 7. | 08 | Dried makhana, whether or not shelled or peeled 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], subject to the conditions as in the Foot Note |
5% | N i I |
| 8. | 0801 | Desiccated Coconut | 12% | 5% |
| 9. | 1105 | 1. Flour of potatoes 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), subject to the conditions as in the Foot Note |
18% | 5% |
| 2. Meals, powder, flakes, granules and pallets of potatoes 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), subject to the conditions as in the Foot Note |
18% | Nil | ||
| 10. | 1106 10 10 | Guar meal | 5% | Nil |
| 11. | 1203 | Copra other than of seed quality | 5% | 5% |
| 12. | 1210 10 00 | Hop cones, neither ground nor powdered nor in the form of pellets | 5% | Nil |
| 13. | 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] | Coconut shell, un-worked. | 5% | Nil |
| 14. | 1701 | Khandsari sugar | 5% | Nil |
| 15. | 1701 91, 1701 99 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes other those which attract are at 5% or Nil GST. | 18% | 12% |
| 16. | 1704 | Puffed Rice Chikki, Peanut Chikki, Sesame Chikki til chikki, til patti, til revdi, sugar makhana, gajak, groundnut sweats Khaja, Khajuli, Anarsa, sakar, khadi sakar, harda, sakariya, gatta, kuliya, el aichidana, lukumdana |
18% | 5% |
| 17. | 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or | 18% | 12% |
Foot Note:
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.
(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase “registered brand name” means, ‑
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the braid is subsequently deregistered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country.
(iii) For foregoing an actionable claim or enforceable right on a brand name, ‑
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.
E. CHANGES IN IGST RATE RECOMMENDED ON CERTAIN GOODS:
| S. No | Chapter/ Heading/ Sub‑ heading/ Tariff item |
Description | Present IGST Rate |
IGST Rate Recommended |
| 1. | 0402 | Skimmed milk powder, or concentrated milk[To extend the benefit of notification No. 30/2017- Integrated Tax (Rate) dated 22nd September, 2017 applicable in relation to milk distributed through dairy co-operatives to milk distributed through companies registered under the companies Act.] |
Exempt from IGST, subject to certain conditions, under notification No. 0/2017‑Integrated Tax (Rate) dated 22nd September, 2017 | Nil [On inter-state supply] |
| 2. | 30 | Imported Lifesaving Medicines for personal use supplied free of cost by overseas supplier, subject to conditions that:
i. Drugs and medicines are supplied free of cost for free, for personal use, ii. Certification by the DGHS of Centre or State [or an equivalent officer of the State] that these medicines are lifesaving; and iii. Other specified conditions to ensure that the proposed exemption reaches to intended patients] |
12/5% | Nil [On import] |
| 3. | Any chapter | All goods, vessels, ships, rigs [other than motor vehicles] etc. imported under lease, subject to condition that IGST is paid on such lease amount.
At present, exemption is available for i. Imported aircrafts and aircraft engines under lease; ii. Imported goods for temporary period under lease; iii. Imported Oils rigs and |
Applicable IGST rate | Nil [On import] |
| 4. | All goods | ATA Carnet System Expanding the scope of exemption from IGST, so as to extend the exemption to:
i . professional equipment by accredited press persons who visit India for covering national / international events ii . equipment for broadcasting of events (sound and television) iii . goods imported for sports purposes and iv. testing, measurement and calibration equipment. subject to existing condition of re-export of these goods within specified period and other condition. |
Temporary import is exempt | Nil [ On import] |
| 5. | Any chapter | Specified goods, including rifles, pistols, bows, imported by a sports person of outstanding eminence, subject to specified condition | 12%,18%, 28% | Nil [On imports] |
F. Modification in definition/ clarification in respect of changes in GST/IGST rates on goods
| S.
No |
Chapter/ Heading/ Sub‑ heading/ Tariff item |
Description | Present GST Rate |
Modification/clarification Recommended |
|
| 1. | 7, 10, 11 | Cereals, pulses, flours
a) Food grains, pulses and flours put up in unit containers and bearing a registered brand name or a brand name on which an actionable claim or enforceable right in court of law is available attract 5% rate. b) For this purpose, registered brand name means brand names registered as on 15th May 2017, irrespective of whether or not the brand is subsequently deregistered |
Branded – 5%Unbranded -Nil |
a) The Council has recommended following modification:
i. Braid name will include ‘brand name registered as on 15th May 2017 or thereafter, irrespective of whether or not the brand is subsequently deregistered. ii. Similar changes in other clauses of the definition. b) To clarify that the condition of foregoing actionable claim of enforceable right [to be eligible for exemption] for being eligible to Nil GST rate applies to any brand [as defined in Notification], whether |
|
| 2. | 50, 51, 52, 53, 54, 55, 5801, 60 | Textile fabrics | 5%/12% | As regards export of fabrics- to clarify that the manufacturer of such fabrics will beeligiblefor refund of unuti I ized input tax credit of GST paid on inputs [other than capital goods] in respect of fabrics manufactured and exported by him. | |
| 3. | 6913 | Terracotta idol figurines of the Gora Dev (tribal horse God) |
Nil | Nil
[To clarify that terracotta idols, being also idols of clay, are eligible for Nil |
|
| 4. | 84 or 85 | E-waste | 5% | 5%
To change the definition of e-waste, so as to restrict the 5% concessional GST rate only to electrical and electronic equipment, listed in Schedule I of the E-Waste (Management) Rules, whole or in part if discarded as waste by the consumer or bulk consumer |
|
| 5. | 89 | Rigs, tools and spares, and all goods on wheels [like cranes], removed from one State to other State | No supply | To include these goods in within the purview of the Circular 1/1/2017-IGST dated 07.07.17, by suitably modifying / reissuing the said Circular. |
|
| 6.
|
9002
|
Intraocular Lens | 12%
|
12%
a) Change in classification b) For the past period |
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HSN 6810 for Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks ….
Not incorporated in Notification No 41/2017 Dt 14/11/2017. Is it by mistake or purposely not incorporated
Indeed very Important information in a very easy way
Thanks for information, this updates in GST is necessary. thanks again
thanks a lot for mailing entire changes in gst rates
Many,many,thanks,for having given commodity updation in a lucid manner.It is extremely,useful for Tax Payers in general and Tax Practitioners in particular.
Thank the team for updating the rates and information, this is very usefull
Thank U for providing easy reference of revised GST Rates.
Thanks for providing Item-wise updation of revised GST rates.It is helpful.
Detailed info. excellent updates! Thanks.
Very Good Information which really helps .
Good updating. Thank you so much.
Thanks for providing Item-wise updation of revised GST rates.It is helpful.
very very thanks
Good list. What is the source, please.
But this is at variance with another list doing the rounds. That one lists 178 items which have moved from 28% to 18%.
We need to mug-up very itsms….to crosse check from shopkeepers/vendors/suppliers…..how far it is possible?
Why can’t they make one tax rate for every items…We r giving the slogan “One nation one tax”…Then where does this slogan stands for??
Thank U for providing easy reference of revised GST Rates.
Very Good Information which really helps a lot
Thanks for providing Item-wise updation of revised GST rates.It is helpful.