LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017
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 i dl i / doss batter | 18% | 12% |
| 6. | 2304, 2305, 2306 |
Oil cakes | Nil for cattle feed5% for other uses |
5% [irrespective of end use] |
| 7. | 2306 | Cotton seed oil cake | Nil for cattle feed5% 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 Industries 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% |
| 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 up to 20″ Note: Computer monitors up to 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 M ache 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% |
| 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 |
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.
Annexure
List of indigenous handmade musical instruments
1. Bulbul Tarang
2. Dotar, Dotora, or Dotara
3. Ektara
4. Getchu Vadyam or Jhallari
5. Gopichand or Gopiyantra or Khamak
6. Gottuvadhyam or Chitravina
7. Katho
8. Sarod
9. Sitar
10. Surbahar
11. Surshringar
12. Swarabat
13. Swarmandal
14. Tambura
15. Tumbi
16. Tuntuna
17. Magadi Veena
18. Hansaveena
19. Mohan Veena
20. Nakula Veena
21. Nanduni
22. Rudra Veena
23. Saraswati Veena
24. Vichitra Veena
25. Yazh
26. Ranjan Veena
27. Triveni Veena
28. Chikara
29. Dilruba
30. Ektara violin
31. Esraj
32. Kamaicha
33. Mayuri Vina or Taus
34. Onavillu
35. Behala(violin type)
36. Pena or Bana
37. Pulluvan veena – one stringed violin
38. Ravanahatha
39. Folk sarangi
40. Classical sarangi
41. Sarinda
42. Tar shehnai
43. Gethu or Jhallari
44. Gubguba or Jamuku – Percussion string instrument
45. Pulluvan kutam
46. Santoor – Hammered chord box
47. Pepa
48. Pungi or Been
49. Indian Harmonium: Double reed
50. Kuzhal
51. Nadaswaram
52. Shehnai
53. Sundari
54. Tangmuri
55. Alghoza – double flute
56. Bansuri
57. Venu (Carnatic flute) Pullanguzhal
58. Mashak
59. Titti
60. Sruti upanga
61. Gogona
62. Morsing
63. Shruti box
64. Harmonium (hand-pumped)
65. Ekkalam
66. Karnal
67. Ramsinga
68. Kahal
69. Nagphani
70. Turi
71. Dhad
72. Damru
73. Dimadi
74. Dhol
75. Dholak
76. Dholki
77. Duggi
78. Ghat singhari or gada singari
79. Ghumot
80. Gummeta
81. Kanjira
82. Khol
83. Kinpar and Dhopar (tribal drums)
84. Maddale
85. Maram
86. Mizhavu
87. Mridangam
88. Pakhavaj
89. Pakhavaj jori – Sikh instrument similar to tabla
90. Panchamukha vadyam
91. Pung
92. Shuddha madalam or Maddalam
93. Tabala / tabl / chameli – goblet drum
94. Tabla
95. Tabla tarang – set of tablas
96. Tamte
97. Thanthi Panai
98. Thimila
99. Tumbak, tumbaknari, tumbaknaer
100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
101. Kanjira – small frame drum with one jingle
102. Kansi – small without jingles
103. Patayani thappu – medium frame drum played with hands
104. Chenda
105. Dollu
106. Dhak
107. Dhol
108. Dholi
109. Idakka
110. Thavil
111. Udukai
112. Chande
113. Nagara – pair of kettledrums
114. Pambai – unit of two cylindrical drums
115. Parai thappu, halgi – frame drum played with two sticks
116. Sambal
117. Stick daff or stick duff – daff in a stand played with sticks
118. Tamak’
119. Tasha – type of kettledrum
120. Urumee
121. JaltarangChimpta – fire tong with brass jingles
122. Chengila – metal disc
123. Elathalam
124. Geger – brass vessel
125. Ghatam and Matkam (Earthenware pot drum)
126. Ghungroo
127. Khartal or Chiplya
128. Manjeera or jhanj or taal
129. Nut – clay pot
130. Sankarjang – lithophone
131. Thali – metal plate
132. Thattukazhi mannai
133. Kanch tarang, a type of glass harp
134. Kashtha tarang, a type of xylophone
Glass Envelopes covered under chapter 7011, used for manufacturing of Electric GLA Lamp (Electric Bulb) mainly used by poor and rural areas, as Bulb is available to them @ Rs.6/- to Rs.12/- each. In India more than 901% people are not in a position to afford LED Bulb or tubes.
Glass Envelopes attract GST @28%.
More over In India more that 80% of Electric Bulb are manufactured in Cottage or tiny Industries, which provides employment to thousands of workers, it is the light of poor, why the Goverment ask them to liver in old pattern i.e. Kerosene Lamps. On one side Government provide electricity in rural areas and on other side charges GST @28% on there daily need items.
obviously LED Bulb and tubes are only assembled in India and the components used to manufacture LED Bulb or Tubes are imported from China and other countries, whereas GLS lamp is made in India from the products manufactured in India.
You are requested to please put the matter in GST council to reconsider GST rate on Glass envelopes to safe tiny industries and also to save precious foreign currency.