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Highlights of rate notification issued on 13/07/2022 giving effect to the recommendation of 47th GST Council Meeting:
The rate changes recommended by the 47th GST Council will be made effective from 18th July, 2022.
| Sector affected probably | Changes in rates of Goods: | Old Provisions / Rates | Change | Source of Change |
| Printing & Stationery | Printing, writing or drawing ink | 12% | 18% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Household | Knives with cutting blades, Paper knives, Pencil sharpeners and blades therefor, Spoons, forks, ladles, skimmers, cake-servers etc | 12% | 18% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Agricutural or Industrial | Power driven pumps primarily designed for handling water such as centrifugal pumps, deep tube-well turbine pumps, submersible pumps; Bicycle pumps | 12% | 18% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Agricultural | Machines for cleaning, sorting or grading, seed, grain pulses; Machinery used in milling industry or for the working of cereals etc; Pawan Chakki that is Air Based Atta Chakki; Wet grinder; | 5% | 18% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Agricultural | Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce and its parts, Milking machines and dairy machinery | 12% | 18% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Lights & Fittings | LED Lamps, lights and fixture, their metal printed circuits board; | 12% | 18% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Solar panel Dealer | Solar Water Heater and system; | 5% | 12% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Leather Industry | Prepared/finished leather/chamois leather / composition leathers; | 5% | 12% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Grain Dealers | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled” | 0% | 5% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Grain Dealers | Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled | 0% | 5% | N. No. 06/2022 – CT(Rate) dated 13/07/2022– |
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| Sector affected probably | Changes in rates of Services: | |||
| Chit Fund | Services supplied by foreman to chit fund | 12% | 18% | N. No. 03/2022 – CT(Rate) dated 13/07/2022 |
| Job Worker for leather items | Job work in relation to processing of hides, skins and leather | 5% | 12% | N. No. 03/2022 – CT(Rate) dated 13/07/2022 |
| Job Worker for leather & Footwear Items | Job work in relation to manufacture of leather goods and footwear | 5% | 12% | N. No. 03/2022 – CT(Rate) dated 13/07/2022 |
| Job Worker for bricks | Job work in relation to manufacture of clay bricks | 5% | 12% | N. No. 03/2022 – CT(Rate) dated 13/07/2022 |
| Works Contractor – Civil Work | Works contract for roads, bridges, railways, metro, effluent treatment plant, crematorium etc. | 12% | 18% | N. No. 03/2022 – CT(Rate) dated 13/07/2022 |
| Works Contractor – Civil Work | Works contract supplied to central and state governments, local authorities for historical monuments, canals, dams, pipelines, plants for water supply, educational institutions, hospitals etc. & sub-contractor thereof | 12% | 18% | N. No. 03/2022 – CT(Rate) dated 13/07/2022 |
| Works Contractor – Civil Work | Works contract supplied to central and state governments, union territories & local authorities involving predominantly earthwork and sub-contracts thereof | 5% | 12% | N. No. 03/2022 – CT(Rate) dated 13/07/2022 |
| Doctors and Hospitals | Ostomy Appliances | 12% | 5% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Doctors and Hospitals | Orthopedic appliance- Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens | 12% | 5% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Doctors and Hospitals | Tetra Pak (Aseptic Packaging Paper) | 12% | 18% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Chemical Industry | Tar (whether from coal, coal gasification plants, producer Gas plants and Coke Oven Plants. | 5%/18% | 18% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Diamond Merchant | Cut and Polished diamonds | 0.25% | 1.50% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Ropeway Operators | Transport of goods and passengers by ropeways. | 18% | 5% (with ITC of services) | N. No. 03/2022 – CT(Rate) dated 13/07/2022 |
| Transport / GTA | Renting of truck/goods carriage where cost of fuel is included | 18% | 12% | N. No. 03/2022 – CT(Rate) dated 13/07/2022– |
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| Sector affected probably | Exemption Related changes: | |||
| Grain Dealers | GST was exempted on specified food items, grains etc when not branded, or right on the brand has been foregone.It has been recommended to revise the scope of exemption to exclude from it prepackaged and pre-labelled retail pack in terms of Legal Metrology Act, including pre-packed, pre-labelled curd, lassi and butter milk. | 0 | 5% | N. No. 05/2022 – CT(Rate) dated 13/07/2022 |
| Banks | Cheques, lose or in book form | Nil | 18% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Printing & Stationery | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | Nil | 12% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Balloons and Glidders | Parts of goods of heading 8801 | Nil | 18% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 |
| Appliances – Scrap Dealers | E-waste | 5% | 18% | N. No. 06/2022 – CT(Rate) dated 13/07/2022– |
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| Sector affected probably | Exemption on following services is being withdrawn. | |||
| Railways | (a) Transportation by rail or a vessel of railway equipment and material. | Exempted | Taxable | N. No. 04/2022 – CT(Rate) dated 13/07/2022 |
| Railways | (a) Transportation by rail or a vessel of railway equipment and material. | Exempted | Taxable | N. No. 04/2022 – CT(Rate) dated 13/07/2022 |
| Warehousing business | (c) Fumigation in a warehouse of agricultural produce. | N. No. 04/2022 – CT(Rate) dated 13/07/2022 | ||
| RBI, IRDA, SEBI, FSSAI | (d) Services by RBI,IRDA,SEBI,FSSAI, | N. No. 04/2022 – CT(Rate) dated 13/07/2022 | ||
| Owner of Residential house renting the same | (f) Renting of residential dwelling to registered persons. | Exempted | Taxable, Under RCM | N. No. 04/2022 – CT(Rate) dated 13/07/2022 & N. No. 05/2022 – CT(Rate) dated 13/07/2022 |
| Blood banks | (g) Services provided by the cord blood banks by way of preservation of stem cells | N. No. 04/2022 – CT(Rate) dated 13/07/2022 | ||
| Doctors / Hospitals | Like CETPs, common bio-medical waste treatment facilities for treatment or disposal of biomedical waste shall be taxed at 12% so as to allow them ITC | 12% | N. No. 03/2022 – CT(Rate) dated 13/07/2022 | |
| Hotel Industry | Hotel accommodation priced upto Rs. 1000/day shall be taxed at 12% | Nil | 12% | N. No. 04/2022 – CT(Rate) dated 13/07/2022 |
| Doctors / Hospitals | Room rent (excluding ICU) exceeding Rs 5000 per day per patient charged by a hospital shall be taxed to the extent of amount charged for the room at 5% without ITC. | Nil | 5% | N. No. 03/2022 – CT(Rate) dated 13/07/2022 |
| Coaching | Tax exemption on training or coaching in recreational activities relating to arts or culture, or sports is being restricted to such services when supplied by an individual. | N. No. 04/2022 – CT(Rate) dated 13/07/2022 | ||
| Airline Industry, Travellers to North Eastern States | Exemption on transport of passengers by air to and from NE states & Bagdogra is being restricted to economy class. Business Class would be taxable. | All class | Business class taxable | N. No. 04/2022 – CT(Rate) dated 13/07/2022– |
| Sector affected probably | Clarification of GST rates: | |||||
| Fly Ash Supplier | All fly ash bricks attract same concessional rate irrespective of fly ash content | N. No. 06/2022 – CT(Rate) dated 13/07/2022 | ||||
| Mango | The GST rate on all forms of mango under CTH 0804, including mango pulp (other than mangoes sliced, dried) attract GST at the 12%. Entry is also being amended to make this amply clear. Raw or fresh mangoes continue to be exempt. | 0% | 12% | N. No. 06/2022 – CT(Rate) dated 13/07/2022 | ||
| Fly Ash Supplier | The condition of 90% fly ash content with respect to fly ash bricks applies only to fly ash aggregate, and not fly ash bricks | N. No. 06/2022 – CT(Rate) dated 13/07/2022 | ||||
| Transporter / GTA | Renting of vehicle with operator for transportation of goods on time basis is classifiable under Heading 9966 (rental services of transport vehicles with operators) and attracts GST at 18%.GST on such renting where cost of fuel is included in the consideration charged is being prescribed at 12%. | 18% | 12% | N. No. 03/2022 – CT(Rate) dated 13/07/2022 | ||
| Postal Services | All taxable service of Department of Posts would be subject to forward charge. Hitherto certain taxable services of Department of post were taxed on reverse charge basis. | RCM | Forward Charge at applicable rate | N. No. 04/2022 – CT(Rate) dated 13/07/2022 | ||
| Postal Services | Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). | Nil | Nil | N. No. 04/2022 – CT(Rate) dated 13/07/2022 | ||
| GTA | Goods transport agency (GTA) is being given option to pay GST at 5% or 12% under forward charge; option to be exercised at the beginning of Financial Year. RCM option to continue. Option to be excercised by decalaration in Annexure V before 15th March of Precceding FY. For FY 22-23, option to be excercised before 16/08/2022 | 5% with NO ITC | N. No. 03/2022 – CT(Rate) dated 13/07/2022 | |||
| 12% with ITC | N. No. 03/2022 – CT(Rate) dated 13/07/2022 | |||||
| Tourism Industry | Service provided by Indian Tour operator to a foreign resident for a tour partially in India and partially outside India, exemption granted to the extent of value of tour operator service provided outside India | Valuation shall be in proportion of number of days outside India to total days of tour or 50% of total consideration, whichever is less | N. No. 04/2022 – CT(Rate) dated 13/07/2022 | |||
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I am a kerala state govt employee.we have to conduct auction of desilted material from rivers.what is the current rate of gst for this?
we are manufacturing artificial dental teeth and supplying to Dental Doctors, in a recent discussion, we received a message that, the tax has been revised from 12% to 5% by GST counsel, is it right?, please clarify.
i want to know about gst rate on supply and installation on lift or elevators in residential and commercial complex if any notification plz send me for difiend of GST rate
If missed implementation from 18th and started from 25th , should amend all invoices? If there is EWAY BILL , can be change invoice (taxable is same) w/o changing ewaybill in invoice and file correct return.