Government of India has reported an increase in GST collections over the past year, with monthly data showing steady growth. The gross GST collection for November 2023 was ₹1,67,929 crores, marking a 15% increase compared to November 2022. Similar growth trends are seen throughout 2024, with fluctuations ranging from 6% to 15%. However, the government does not maintain specific data on the contribution from the purchase of goods. Regarding food items taxed at 5% GST, the Ministry has listed various items under this category, including packaged goods, dairy products like milk and yogurt, dried vegetables, nuts, cereals, and oils. The full list of items under the 5% GST slab is detailed in Notification 1/2017-Central Tax (Rate). The government clarified that year-wise data for GST collection from these items was unavailable, as commodity-specific tax payment details are not collected in the returns system.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
LOK SABHA UNSTARRED QUESTION NO. 981
TO BE ANSWERED ON MONDAY, THE 2nd DECEMBER, 2024/ 11 AGRAHAYANA, 1946 (SAKA)
Increase in GST Collection
981 SMT. MALA ROY:
SHRI ADHIKARI DEEPAK DEV:
Will the Minister of FINANCE be pleased to state:
(a) whether any increase in GST collection has been reported during the last one year;
(b) if so, the details including month-wise collection thereof;
(c) whether the Government has any specific data regarding contribution to GST collection through purchase of goods, if so, the details thereof;
(d) the number of food items placed under the 5% GST slab and the details therefor, item-wise; and
(e) the total GST collection on the said food items (5 % GST) during the last three years, year-wise?
ANSWER
THE MINISTER OF STATE IN MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
(a) & (b): Yes Madam. Month-wise details of increase in GST Collection during the last one year are given below:-
| Month | Gross GST Collection
(in Rs. Crores) |
Month | Gross GST Collection
(in Rs. Crores) |
Growth (%) |
| Nov-22 | 1,45,867 | Nov-23 | 1,67,929 | 15% |
| Dec-22 | 1,49,507 | Dec-23 | 1,64,883 | 10% |
| Jan-23 | 1,57,554 | Jan-24 | 1,74,106 | 11% |
| Feb-23 | 1,49,577 | Feb-24 | 1,68,337 | 13% |
| Mar-23 | 1,60,122 | Mar-24 | 1,78,484 | 11% |
| Apr-23 | 1,87,035 | Apr-24 | 2,10,267 | 12% |
| May-23 | 1,57,090 | May-24 | 1,72,739 | 10% |
| Jun-23 | 1,61,497 | Jun-24 | 1,73,812 | 8% |
| Jul-23 | 1,65,105 | Jul-24 | 1,82,075 | 10% |
| Aug-23 | 1,59,068 | Aug-24 | 1,74,962 | 10% |
| Sep-23 | 1,62,712 | Sep-24 | 1,73,240 | 6% |
| Oct-23 | 1,72,003 | Oct-24 | 1,87,346 | 9% |
(c): As per the return system, taxpayers do not declare commodity wise tax payment for each HSN/SAC code. Furthermore, tax is paid through GSTR-3B, which is a summary return. Specific data regarding contribution to GST collection through purchase of goods is not maintained.
(d): GST rates on goods are prescribed through notification 1/2017-Central Tax (Rate) dated 28.6.2017 (as amended from time to time) and corresponding notifications issued by the State/UTs. The listed items relating to food in Schedule I of the said notification which attract 5% GST rate are given as per Annexure ‘A’.
(e): Does not arise in view of the answer given in (c) above.
*****
Annexure ‘A’
GST rates on goods are prescribed through notification 1/2017-Central Tax (Rate) dated 28.6.2017 (as amended from time to time) and corresponding notifications issued by the State/UTs. The listed items relating to food in Schedule I of the said notification which attract 5% GST rate are as follows: –
| Sl No in Notification 1/2017-Central Tax (Rate) | Chapter/ Heading/ Subheading/ Tariff Item | Description of Goods |
| 1. | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 | All goods [other than fresh or chilled], pre-packaged and labelled |
| 2. | 0303, 0304, 0305, 0306, 0307, 0308, 0309 | All goods [other than fresh or chilled], pre-packaged and labelled |
| 7. | 0401 | Ultra High Temperature (UHT) milk |
| 1. | 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] |
| 2. | 0403 | Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa |
| 9A | 0403 | Curd, Lassi, Butter milk, pre-packaged and labelled |
| 3. | 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included |
| 4. | 0406 | Chena or paneer, pre-packaged and labelled |
| 5. | 0408 | Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. |
| 6. | 0409 | Natural honey, pre-packaged and labelled |
| 7. | 0410 | Insects and other edible products of animal origin, not elsewhere specified or included |
| 25. | 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled |
| 8. | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, pre-packaged and labelled |
| 9. | 0801 | Cashew nuts, whether or not shelled or peeled, desiccated coconuts |
| 10. | 0802 | Dried areca nuts, whether or not shelled or peeled |
| 11. | 0802, 0813 | Dried chestnuts (singhada), whether or not shelled or peeled |
| 29A | 0802 | Walnuts, whether or not shelled |
| 12. | 08 | Dried makhana, whether or not shelled or peeled pre-packaged and labelled |
| 30A | 0804 | Mangoes sliced, dried |
| 13. | 0806 | Grapes, dried, and raisins |
| 14. | 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter |
| 33. | 0812 | Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption |
| 15. | 0814 | Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions |
| 16. | 0901 | Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] |
| 17. | 0902 | Tea, whether or not flavoured [other than unprocessed green leaves of tea] |
| 18. | 0903 | Maté |
| 19. | 0904 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta |
| 20. | 0905 | Vanilla |
| 21. | 0906 | Cinnamon and cinnamon-tree flowers |
| 22. | 0907 | Cloves (whole fruit, cloves and stems) |
| 23. | 0908 | Nutmeg, mace and cardamoms |
| 24. | 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] |
| 25. | 0910 [other than 0910 11 10, 0910 30 10] | Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices |
| 26. | 10 | All goods i.e. cereals, pre-packaged and labelled |
| 27. | 1001 | Wheat and meslin, pre-packaged and labelled |
| 28. | 1002 | Rye, pre-packaged and labelled |
| 29. | 1003 | Barley, pre-packaged and labelled |
| 30. | 1004 | Oats, pre-packaged and labelled |
| 31. | 1005 | Maize (corn), pre-packaged and labelled |
| 32. | 1006 | Rice, pre-packaged and labelled |
| 33. | 1007 | Grain sorghum, pre-packaged and labelled |
| 34. | 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled |
| 35. | 1101 | Wheat or meslin flour, pre-packaged and labelled |
| 36. | 1102 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled |
| 37. | 1103 | Cereal groats, meal and pellets, including suji and dalia, prepackaged and labelled |
| 38. | 1104 | Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] |
| 39. | 1105 | Meal, powder, flour, flakes, granules and pellets of potatoes, pre-packaged and labelled |
| 40. | 1106 | Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled |
| 61. | 0713 | Guar gum refined split |
| 41. | 1109 00 00 | Wheat gluten, whether or not dried |
| 42. | 12 | All goods other than of seed quality |
| 43. | 1201 | Soya beans, whether or not broken other than of seed quality. |
| 65. | 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. |
| 67. | 1204 | Linseed, whether or not broken other than of seed quality. |
| 44. | 1205 | Rape or colza seeds, whether or not broken other than of seed quality. |
| 45. | 1206 | Sunflower seeds, whether or not broken other than of seed quality |
| 46. | 1207 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon
seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, |
| 47. | 1208 | Flour and meals of oil seeds or oleaginous fruits, other than those of mustard |
| 71A | 1209 | Tamarind seeds meant for any use other than sowing |
| 74. | 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included |
| 48. | 1301 | Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] |
| 49. | 1301 | Compounded asafoetida commonly known as heeng |
| 76A | 13 | Tamarind Kernel powder |
| 79. | 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified |
| 50. | 1508 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified. |
| 51. | 1509 | Olive oil and its fractions, whether or not refined, but not chemically modified. |
| 52. | 1510 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 |
| 53. | 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified. |
| 54. | 1512 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. |
| 55. | 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. |
| 56. | 1514 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. |
| 57. | 1515 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. |
| 58. | 1516 | Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. |
| 59. | 1517 | Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 |
| 90. | 1518 | Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 |
| 91. | 1701 | Beet sugar, cane sugar |
| 91A. | 1701 or1702 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled |
| 92. | 1702 or 1704 | Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa |
| 92A | 1703 | Molasses |
| 93. | 1801 | Cocoa beans whole or broken, raw or roasted |
| 94. | 1802 | Cocoa shells, husks, skins and other cocoa waste |
| 95. | 1803 | Cocoa paste whether or not de-fatted |
| 96. | 1901 20 00 | Mixes and doughs for the preparation of bread, pastry and other baker’s wares |
| 96A | 1901 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled |
| 97. | 1902 | Seviyan (vermicelli) |
| 98. | 1903 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) |
| 98A | 1904 | Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parchedpaddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled |
| 99. | 1905 | Pizza bread |
| 99A | 1905 or 2106 | Khakhra, Plain chapatti or roti |
| 99B | 1905 | Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion |
| 100. | 1905 40 00 | Rusks, toasted bread and similar toasted products |
| 100A | 2106 | Roasted Gram idli/dosa batter, chutney powder |
| 101. | 2106 90 | Sweetmeats |
| 101A | 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those pre-packaged and labelled |
