Revised GST Rate on Certain Goods (16th GST Council Meeting 11-06-2017)

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REVISED GST RATE FOR CERTAIN GOODS

[As per discussions in the 16th GST Council Meeting held on 11th June, 2017]

S. No. Chapter / Heading / Subheading / Tariff item Description of goods Earlier GST rate approved by the GST Council Revised  GST Rate approved by the GST Council
1.0506, 0507 90Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc.5%0%
2.0801Cashew nut12%5%
3.0801Cashew nut in shell12%5%  [under reverse charge]
4.0806Raisin12%5%
5.1104Cereal grains hulled5%0%
6.1702Palmyra jaggery18%0%
7.20

[All goods]

Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly18%/12%12%
8.2103, 2103 00, 2103 90 90Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces18%12%
9.2103 90 10, 2103 90 30, 2103 90 40Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings28%18%
10.2106Bari made of pulses including mungodi18%12%
11.2201 90 10Ice and snow12%5%
12.2501Salt, all types5%0%
13.27Bio gas12%5%
14.28Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 200212%0%
15.30Insulin12%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 00Kajal [other than kajal pencil sticks]28%Nil
18.3304 20 00Kajal pencil sticks28%18%
19.3307Agarbatti12%5%
20.3407Dental wax28%18%
21.3822All diagnostic kits and reagents18%12%
22.3926Plastic beads28%12%
23.3926 90 99Plastic Tarpaulin28%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%
25.4820Exercise books and note books18%12%
26.4823Kites12%5%
27.4903Children’s’ picture, drawing or colouring books12%Nil
28.57Coir mats, matting and floor covering12%5%
29.65

[All goods]

Headgear and parts thereof28%18%
30.6703Human hair, dressed, thinned, bleached or otherwise worked28%0%
31.68Fly ash blocks28%12%
32.6810 11 90Pre cast Concrete Pipes28%18%
33.6906Salt Glazed Stone Ware Pipes28%18%
34.7015 10Glasses for corrective spectacles and flint buttons18%12%
35.71Rough precious and semi-precious stones3%0.25%
36.7607Aluminium foil28%18%
37.8215Spoons, forks,  ladles, skimmers,  cake servers, fish knives, tongs18%12%
38.8308All goods, including hooks and eyes28%18%
39.84Pawan Chakki that is Air Based Atta Chakki28%5%
40.84Fixed Speed Diesel Engines28%12%
41.4011Rear Tractor tyres and rear tractor tyre tubes28%18%
42.8708Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle28%18%
43.8423 & 9016Weighing Machinery [other than electric or electronic weighing machinery]28%18%
44.8443Printers [other than multifunction printers]28%18%
45.8482Ball bearing, Roller Bearings, Parts & related accessories28%18%
46.8504Transformers Industrial Electronics28%18%
47.8504Electrical Transformer28%18%
48.8504Static Convertors (UPS)28%18%
49.8521Recorder28%18%
50.8525CCTV28%18%
51.8525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.28%12%
52.8528Set top Box for TV28%18%
53.8528Computer monitors not exceeding 17 inches28%18%
54.8539Electrical Filaments or discharge lamps28%18%
55.8544Winding Wires28%18%
56.8544Coaxial cables28%18%
57.8544 70Optical Fiber28%18%
58.8472Perforating or stapling machines (staplers), pencil sharpening machines28%18%
59.8715Baby carriages28%18%
60.9002Intraocular lens18%12%
61.9004Spectacles, corrective18%12%
62.9017Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers)28%18%
63.9403Bamboo furniture28%18%
64.9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]28%12%
65.9506Swimming pools and padding pools28%18%
66.9603 10 00Muddhas made of sarkanda and phool bahari jhadoo5%0%
67.9704Postage or revenue stamps, stamp-post marks, first-day covers, etc.12%5%
68.9705Numismatic coins12%5%
69.4823 90 11, 8472, 9101,9102, 9021Braille 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)]

5%

 

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