Reduced GST rates as per GST council meet 09th September 2017

 

 

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.

HSN

 

 

Description

Present

Recommended

No.

 

 

 

 

GST Rate

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 idli / dosa batter

18%

12%

 

 

 

 

 

 

6.

2304, 2305,

Oil cakes

 

Nil for

5%

 

2306

 

 

 

cattle feed

[irrespective of

 

 

 

 

 

5% for

end use]

 

 

 

 

 

other uses

 

 

 

 

 

 

 

7.

2306

 

Cotton seed oil cake

Nil for

Nil

 

 

 

 

 

cattle feed

[irrespective of

 

 

 

 

 

5% for

end use]

 

 

 

 

 

other uses

 

 

 

 

 

 

 

8.

3307 41

00

Dhoop  batti,  dhoop,  sambhrani  and

12%

5%

 

 

 

other similar items

 

 

 

 

 

 

 

 

 

9.

3926

 

Medical

grade   sterile   disposable

28%

18%

 

 

 

gloves of plastics

 

 

 

 

 

 

 

 

10.

3926

 

Plastic raincoats

28%

18%

 

 

 

 

 

 

11.

4016

 

Rubber bands

28%

12%

 

 

 

 

 

 

12.

4016

 

Rice rubber rolls for paddy de-husking

28%

18%

 

 

 

machine

 

 

 

 

 

 

 

 

 

13.

4907

 

Duty Credit Scrips

12%

5%

 

 

 

 

 

14.

50 to 55

Khadi fabric, sold through Khadi and

5%

Nil

 

 

 

Village

Industrries   Commission’s

 

 

 

 

 

outlets

 

 

 

 

 

 

 

 

 

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

28%

12%

 

 

 

marble] and metals [other than those

 

 

 

 

 

made of precious metals]

 

 

 

 

 

 

 

 

20.

7102

 

Rough industrial diamonds including

3%

0.25%

 

 

 

unsorted rough diamonds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21.

8424

Nozzles for drip irrigation equipment

18%

12%

 

 

or  sprinklers  [mechanical

appliances

 

 

 

 

(whether  or  not  hand  operated)  for

 

 

 

 

projecting,   dispersing   or

spraying

 

 

 

 

liquids or powders]

 

 

 

 

 

 

 

 

22.

8445

Charkha for hand spinning of yarns,

Nil / 18%

Nil

 

 

including amber charkha

 

 

 

 

 

 

 

 

23.

8528

Computer monitors upto 20”

28%

18%

 

 

Note: Computer monitors upto 17” are

 

 

 

 

already at 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

28%

5%

 

 

coral

 

 

 

 

 

 

 

 

26.

9603

Brooms  and  brushes,  consisting  of

5%

Nil

 

 

twigs  or  other  vegetable  materials,

 

 

 

 

bound   together,   with   or   without

 

 

 

 

handles.

 

 

 

 

 

Note: Phool bahari jhadoo is already at

 

 

 

 

Nil GST.

 

 

 

 

 

 

 

 

 

27.

9613

Kitchen gas lighters

 

28%

18%

 

 

 

 

 

 

28.

Any Chapter

Rosaries and prayer beads

 

18%

5%

 

 

 

 

 

 

29.

Any Chapter

Hawan samagri

 

Applicable

5%

 

 

 

 

rate

 

 

 

 

 

 

30.

4419

Table and Kitchenware etc. of wood

18%

12%

 

 

 

 

 

31.

4601, 4602

Grass, leaf and reed and fibre products,

12%

5%

 

 

including mats, pouches, wallets

 

 

32.

4823

Paper Mache articles

 

18%

5%

 

 

 

 

 

 

33.

68

Stone inlay work

 

28%

12%

 

 

 

 

 

34.

6802

Statues, statuettes, pedestals; high or

28%

12%

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

35.

6909

Pots, jars and similar articles of a kind

28%

12%

 

 

used for the conveyance and packing

 

 

 

 

of goods of ceramic.

 

 

 

 

 

36.

6911

Tableware,

kitchenware,

other

18%

12%

 

 

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

 

 

 

 

hooks and toilet paper holders]

 

 

37.

6912

Tableware,

kitchenware,

other

28%

12%

 

 

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].

 

 

38.

6913

Statues and other ornamental articles.

28%

12%

 

 

 

 

 

39.

8306

All goods, including bells, gongs and

18%

12%

 

 

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,

 

 

40.

9601

Worked  ivory,  bone,  tortoise  shell,

28%

12%

 

 

horn,  antlers,  mother  of  pearl,  and

 

 

 

 

other  animal  carving  material  and

 

 

 

 

articles of these materials (including

 

 

 

 

articles

obtained

by

moulding)];

 

 

 

 

articles of coral

 

 

 

 

 

 

 

  1. 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.

 

  1. 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

  

  1. Santoor - Hammered chord box
  2. Pepa
  3. Pungi or Been
  4. Indian Harmonium: Double reed
  5. Kuzhal
  6. Nadaswaram
  7. Shehnai
  8. Sundari
  9. Tangmuri
  10. Alghoza - double flute
  11. Bansuri
  12. Venu (Carnatic flute) Pullanguzhal
  13. Mashak
  14. Titti
  15. Sruti upanga
  16. Gogona
  17. Morsing
  18. Shruti box
  19. Harmonium (hand-pumped)
  20. Ekkalam
  21. Karnal
  22. Ramsinga
  23. Kahal
  24. Nagphani
  25. Turi
  26. Dhad
  27. Damru
  28. Dimadi
  29. Dhol
  30. Dholak
  31. Dholki
  32. Duggi
  33. Ghat singhari or gada singari
  34. Ghumot
  35. Gummeta
  36. Kanjira
  37. Khol
  38. Kinpar and Dhopar (tribal drums)
  39. Maddale
  40. Maram
  41. Mizhavu
  42. Mridangam
  43. Pakhavaj
  44. Pakhavaj jori - Sikh instrument similar to tabla
  45. Panchamukha vadyam
  46. Pung
  47. Shuddha madalam or Maddalam
  48. Tabala / tabl / chameli - goblet drum
  49. Tabla
  50. Tabla tarang - set of tablas

 

 

 

  1. Tamte
  2. Thanthi Panai
  3. Thimila
  4. Tumbak, tumbaknari, tumbaknaer
  5. Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles
  6. Kanjira - small frame drum with one jingle
  7. Kansi - small without jingles
  8. Patayani thappu - medium frame drum played with hands
  9. Chenda
  10. Dollu
  11. Dhak
  12. Dhol
  13. Dholi
  14. Idakka
  15. Thavil
  16. Udukai
  17. Chande
  18. Nagara - pair of kettledrums
  19. Pambai - unit of two cylindrical drums
  20. Parai thappu, halgi - frame drum played with two sticks
  21. Sambal
  22. Stick daff or stick duff - daff in a stand played with sticks
  23. Tamak'
  24. Tasha - type of kettledrum
  25. Urumee
  26. JaltarangChimpta - fire tong with brass jingles
  27. Chengila - metal disc
  28. Elathalam
  29. Geger - brass vessel
  30. Ghatam and Matkam (Earthenware pot drum)
  31. Ghungroo
  32. Khartal or Chiplya
  33. Manjeera or jhanj or taal
  34. Nut - clay pot
  35. Sankarjang - lithophone
  36. Thali - metal plate
  37. Thattukazhi mannai
  38. Kanch tarang, a type of glass harp
  39. Kashtha tarang, a type of xylophone

 

 

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mohd jawwad: what is the GST of scrap motor parts???

Yogesh Kumar Sharma : Sir Celling fan GST Rate 28percent it commodity prices use normal medial class it is equal Air conditioner it's wrong for poor Labour

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