Revised GST rates as per GST council meet 10th November 2017
Monday, November 13, 2017     Category : GST rate

Revised GST rates as per GST council meet 10th November 2017

  

 

The GST Council has recommended changes in the GST rates on the following goods:

 

 

  1. A.           LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 18%

 

S. No.

Chapter/

Description

 

Heading/

 

 

Sub-

 

 

heading/

 

 

Tariff item

 

1.

1704

 

Chewing gum / bubble gum and white chocolate, not containing cocoa

 

 

 

[17041000, 17049090]

2.

1804

 

Cocoa butter, fat and oil

3.

1805

 

Cocoa powder, not containing added sugar or sweetening matter

4.

1806

 

Chocolates and other food preparations containing cocoa

5.

1901

90

Malt extract; food preparations of flour, groats, meal, starch or malt

 

[other than

extract, not containing cocoa or containing less than 40% by weight of

 

1901

10,

cocoa calculated on a totally defatted basis, not elsewhere specified or

 

1901

20 00]

included; food preparations of goods of heading 0401 to 0404, not

 

 

 

containing  cocoa  or  containing  less  than  5%  by  weight  of  cocoa

 

 

 

calculated on a totally defatted basis not elsewhere specified or included

 

 

 

[other than preparations for infants or young children, put up for retail

 

 

 

sale and mixes and doughs for the preparation of bakers’ wares of

 

 

 

heading 1905]

6.

1905

32

Waffles and wafers coated with chocolate or containing chocolate

7.

2101

11,

Extracts, essences and concentrates of coffee, and preparations with a

 

2101

12 00

basis of these extracts, essences or concentrates or with a basis of coffee

8.

2106

 

Food  preparations  not  elsewhere  specified  or  included  i.e.  Protein

 

 

 

concentrates and textured protein substances, Sugar-syrups containing

 

 

 

added  flavouring  or  colouring  matter,  not  elsewhere  specified  or

 

 

 

included;  lactose  syrup;  glucose  syrup  and  malto  dextrine  syrup,

 

 

 

Compound  preparations  for  making  non-alcoholic  beverages,  Food

 

 

 

flavouring material, Churna for pan [ other than pan masala].

9.

2202

90 90

Other non-alcoholic beverages

10.

2515

12 20,

Marble and travertine, other than blocks

 

2515

12 90

 

11.

2516

12 00

Granite, other than blocks

12.

2710

 

Avgas

13.

3213

 

Artists’,  students’  or  signboard  painters’  colours,  modifying  tints,

 

 

 

amusement colours and the like, in tablets, tubes, jars, bottles, pans or

 

 

 

in similar forms or packings

14.

3303

 

Perfumes and toilet waters

 

 

 

 

 

15.

3304

 

Beauty or make-up preparations and preparations for the care of the skin

 

 

 

(other than medicaments), including sunscreen or sun tan preparations;

 

 

 

manicure or pedicure preparations [other than kajal, Kumkum, Bindi,

 

 

 

Sindur, Alta]

16.

3305

 

Preparations for use on the hair [other than Hair oil].

17.

3306

[other

Preparations for oral or dental hygiene, including and powders; yarn

 

than 3306

used  to  clean  between  the  teeth  (dental  floss),  in  individual  retail

 

10 10, 3306

packages [other than dentifrices in powder or paste from (tooth powder

 

10 20]

or toothpaste)]

18.

3307

 

Pre-shave, shaving or after-shave preparations, personal deodorants,

 

 

 

bath preparations, depilatories and other perfumery, cosmetic or toilet

 

 

 

preparations,  not  elsewhere  specified  or  included;  prepared  room

 

 

 

deodorisers, whether or not perfumed or having disinfectant properties

 

 

 

[other  than  odoriferous  preparations  which  operate  by  burning  ,

 

 

 

agarbattis, lobhan, dhoop batti, dhoop, sambhrani]

19.

3401

30

Organic surface-active products and preparations for washing the skin,

 

 

 

in the form of liquid or cream and put up for retail sale, whether or not

 

 

 

containing soap; paper, wadding, felt and nonwovens, impregnated,

 

 

 

coated or covered with soap or detergent

20.

3402

 

Organic  surface-active  agents  (other  than  soap);  surface-active

 

 

 

preparations,  washing  preparations  (including  auxiliary  washing

 

 

 

preparations) and cleaning preparations, whether or not containing soap,

 

 

 

other than those of heading 3401

21.

3403

 

Lubricating preparations (including cutting-oil preparations, bolt or nut

 

 

 

release preparations, anti-rust or anti-corrosion preparations and mould

 

 

 

release preparations, based on lubricants) and preparations of a kind

 

 

 

used for the oil or grease treatment of textile materials, leather, furskins

 

 

 

or  other  materials,  but  excluding  preparations  containing,  as  basic

 

 

 

constituents,  70%  or  more  by weight  of  petroleum  oils  or  of  oils

 

 

 

obtained from bituminous minerals

22.

3405

 

Polishes and creams, for footwear, furniture, floors, coachwork, glass or

 

 

 

metal, scouring pastes and powders and similar preparations (whether

 

 

 

or not in the form of paper, wadding, felt, nonwovens, cellular plastics

 

 

 

or  cellular  rubber,  impregnated,  coated  or  covered  with  such

 

 

 

preparations), excluding waxes of heading 3404

23.

3602

 

Prepared explosives, other than propellant powders; such as Industrial

 

 

 

explosives

24.

3604

 

Fireworks,  signalling  flares,  rain  rockets,  fog  signals  and  other

 

 

 

pyrotechnic articles

25.

3606

 

Ferro-cerium  and  other  pyrophoric  alloys  in  all  forms;  articles  of

 

 

 

combustible materials as specified in Note 2 to this Chapter; such as

 

 

 

liquid or liquefied-gas fuels in containers of a kind used for filling or

 

 

 

refilling cigarette or similar lighters

26.

3811

 

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity

 

 

 

improvers, anti-corrosive preparations and other prepared additives, for

 

 

 

mineral oils (including gasoline) or for other liquids used for the same

 

 

 

purposes as mineral oils

27.

3813

 

Preparations   and   charges   for   fire-extinguishers;   charged   fire-

 

 

 

extinguishing grenades

 

 

 

 

 

28.

3814

Organic composite solvents and thinners, not elsewhere specified or

 

 

included; prepared paint or varnish removers

29.

3819

Hydraulic  brake  fluids  and  other  prepared  liquids  for  hydraulic

 

 

transmission, not containing or containing less than 70% by weight of

 

 

petroleum oils or oils obtained from bituminous minerals

30.

3820

Anti-freezing preparations and prepared de-icing fluids

31.

3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in

 

 

form of tiles; wall or ceiling coverings of plastics

32.

3922

Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and

 

 

covers, flushing cisterns and similar sanitary ware of plastics

33.

3926 [other

Other articles of plastics and articles of other materials of headings 3901

 

than 3926

to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic

 

40 11, 3926

beads, plastic tarpaulins, medical grade sterile disposable gloves, plastic

 

90 10]

rain coats]

34.

4013

Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-

 

 

rickshaws  and  three  wheeled  powered  cycle  rickshaws;  and  Rear

 

 

Tractor tyre tubes]

35.

4016 [other

Other articles of vulcanised rubber other than hard rubber (other than

 

than 4016

erasers and rubber bands)

 

92 00]

 

36.

4017

Hard rubber (for example ebonite) in all forms, other than waste and

 

 

scrap; articles of hard rubber

37.

4201

Saddlery and harness for any animal (including traces, leads, knee pads,

 

 

muzzles, saddle cloths, saddle bags, dog coats and the like), of any

 

 

material

38.

4202

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school

 

 

satchels,  spectacle  cases,  binocular  cases,  camera  cases,  musical

 

 

instrument cases, gun cases, holsters and similar containers; travelling-

 

 

bags, insulated food or beverages bags, toilet bags, rucksacks, handbags,

 

 

shopping  bags,  wallets,  purses,  map-cases,  cigarette-cases,  tobacco

 

 

pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-

 

 

boxes, cutlery cases and similar containers, of leather, of sheeting of

 

 

plastics, of textile materials, of vulcanised fibre or of paperboard, or

 

 

wholly or mainly covered with such materials or with paper [other than

 

 

school satchels and bags other than of leather or composition leather,

 

 

toilet cases, hand bags and shopping bags, of artificial plastic material,

 

 

of cotton, or of jute, vanity bags, handbags of other materials excluding

 

 

wicker work or basket work]

39.

4203

Articles of apparel and clothing accessories, of leather or of composition

 

 

leather

40.

4205

Other articles of leather or of composition leather

41.

4206

Articles of gut (other than silk-worm gut), of goldbeater's skin, of

 

 

bladders or of tendons

42.

4303

Articles of apparel, clothing accessories and other articles of furskin

43.

4304

Articles of artificial fur

44.

4410

Particle board, Oriented Strand Board (OSB) and similar board (for

 

 

example, wafer board) of wood or other ligneous materials, whether or

 

 

not agglomerated with resins or other organic binding substances, other

 

 

than specified boards

 

 

 

 

45.

4411

Fibre board of wood or other ligneous materials, whether or not bonded

 

 

with resins or other organic substances, other than specified boards

46.

4412

Plywood, veneered panels and similar laminated wood

47.

4413

Densified wood, in blocks, plates, strips, or profile shapes

48.

4414

Wooden frames for paintings, photographs, mirrors or similar objects

49.

4418

Builders’  joinery  and  carpentry  of  wood,  including  cellular  wood

 

 

panels, assembled flooring panels, shingles and shakes

50.

4421

Wood paving blocks, articles of densified wood not elsewhere included

 

 

or specified, Parts of domestic decorative articles used as tableware and

 

 

kitchenware

51.

4814

Wall paper and similar wall coverings; window transparencies of paper

52.

6702

Artificial flowers, foliage and fruit and parts thereof; articles made of

 

 

artificial flowers, foliage or fruit

53.

6703

Wool or other animal hair or other textile materials, prepared for use in

 

 

making wigs or the like

54.

6704

Wigs, false beards, eyebrows and eyelashes, switches and the like, of

 

 

human or animal hair or of textile materials; articles of human hair not

 

 

elsewhere specified or included

55.

6801

Setts, curbstones and flagstones, of natural stone (except slate)

56.

6802

All  goods  of  marble  and  granite  [other  than  Statues,  statuettes,

 

 

pedestals; high or low reliefs, crosses, figure of animal, bowls, vases,

 

 

cups, cachou, boxes, writing sets, ashtrays, paper weights, artificial fruit

 

 

and foliage etc., other ornamental goods essentially of stones;]

57.

6803

Worked slate and articles of slate or of agglomerated slate

58.

6807

Articles  of  asphalt  or  of  similar  material  (for  example,  petroleum

 

 

bitumen or coal tar pitch)

59.

6808

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of

 

 

straw or of shavings, chips, particles, sawdust or other waste, of wood,

 

 

agglomerated with cement, plaster or other mineral binders

60.

6809

Articles of plaster or of compositions based on plaster; such as Boards,

 

 

sheets, panels, tiles and similar articles, not ornamented

61.

6810

Articles of cement, of concrete or of artificial stone, whether or not

 

 

reinforced;  such  as  Tiles,  flagstones,  bricks  and  similar  articles,

 

 

Building blocks and bricks, Cement bricks, Prefabricated structural

 

 

components for Building or civil engineering, Prefabricated structural

 

 

components for building or civil engineering

62.

6812

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a

 

 

basis of asbestos and magnesium carbonate; articles of such mixtures or

 

 

of asbestos (for example, thread, woven fabric, clothing, headgear,

 

 

footwear,  gaskets), whether or not  reinforced, other than goods of

 

 

heading 6811 or 6813

63.

6813

Friction material and articles thereof (for example, sheets, rolls, strips,

 

 

segments, discs, washers, pads), not mounted, for brakes, for clutches

 

 

or the like, with a basis of asbestos, of other mineral substances or of

 

 

cellulose, whether or not combined with textiles or other materials

64.

6814

Worked  mica  and  articles  of  mica,  including  agglomerated  or

 

 

reconstituted mica, whether or not on a support of paper, paperboard or

 

 

other materials

65.

6815

Articles of stone or of other mineral substances (including carbon fibres,

 

 

articles of carbon fibres and articles of peat), not elsewhere specified or

 

 

 

 

 

 

included [other than fly ash bricks, fly ash blocks and fly ash aggregate

 

 

with 90% or more fly ash content]

66.

6901

Blocks, tiles and other ceramic goods of siliceous fossil meals (for

 

 

example, kieselguhr, tripolite or diatomite) or of similar siliceous earths

67.

6904

Ceramic flooring blocks, support or filler tiles and the like

68.

6905

Chimney-pots, cowls, chimney liners, architectural ornaments and other

 

 

ceramic constructional goods

69.

6906

Ceramic pipes, conduits, guttering and pipe fittings

70.

6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes

 

 

and the like, whether or not on a backing; finishing ceramics

71.

6909

Ceramic wares for laboratory, chemical or other technical uses; ceramic

 

 

troughs, tubs and similar receptacles of a kind used in agriculture

72.

6910

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water

 

 

closet pans, flushing cisterns, urinals and similar sanitary fixtures

73.

6914

Other ceramic articles

74.

7003

Cast glass and rolled glass, in sheets or profiles, whether or not having

 

 

an  absorbent,  reflecting  or  non-reflecting  layer,  but  not  otherwise

 

 

worked

75.

7004

Drawn glass and blown glass, in sheets, whether or not having an

 

 

absorbent, reflecting or non-reflecting layer, but not otherwise worked

76.

7005

Float glass and surface ground or polished glass, in sheets, whether or

 

 

not having an absorbent, reflecting or non-reflecting layer, but not

 

 

otherwise worked

77.

7006 00 00

Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved,

 

 

drilled, enamelled or otherwise worked, but not framed or fitted with

 

 

other materials

78.

7007

Safety glass, consisting of toughened (tempered) or laminated glass

79.

7008

Multiple-walled insulating units of glass

80.

7009

Glass mirrors, whether or not framed, including rear-view mirrors

81.

7011

Glass envelopes (including bulbs and tubes), open, and glass parts

 

 

thereof, without fittings, for electric lamps, cathode-ray tubes or the like

82.

7014

Signalling glassware and optical elements of glass (other than those of

 

 

heading 7015), not optically worked

83.

7016

Paving blocks, slabs, bricks, squares, tiles and other articles of pressed

 

 

or moulded glass, whether or not wired, of a kind used for building or

 

 

construction purposes; glass cubes and other glass smallwares, whether

 

 

or not on a backing, for mosaics or similar decorative purposes; leaded

 

 

lights and the like; multi-cellular or foam glass in blocks, panels, plates,

 

 

shells or similar forms

84.

7020

Other articles of glass [other than Globes for lamps and lanterns, Founts

 

 

for kerosene wick lamps, Glass chimneys for lamps and lanterns]

85.

7321

Stoves [other than kerosene stove and LPG stoves], ranges, grates,

 

 

cookers (including those with subsidiary boilers for central heating),

 

 

barbecues, braziers, gas-rings, plate warmers and similar non-electric

 

 

domestic appliances, and parts thereof, of iron or steel

86.

7322

Radiators for central heating, not electrically heated, and parts thereof,

 

 

of iron or steel; air heaters and hot air distributors (including distributors

 

 

which can also distribute fresh or conditioned  air), not electrically

 

 

heated, incorporating a motor-driven fan or blower, and parts thereof,

 

 

of iron or steel

 

 

 

 

87.

7324

Sanitary ware and parts thereof of iron and steel

88.

7418

All goods other than utensils i.e. sanitary ware and parts thereof of

 

 

copper

89.

7419

Other articles of copper [including chain and parts thereof under 7419

 

 

10 and other articles under 7419 99] but not including metal castings

 

 

under 7419 91 00

90.

7610 10 00

Doors, windows and their frames and thresholds for doors

91.

7615

All goods other than utensils i.e. sanitary ware and parts thereof

92.

8212

Razors and razor blades (including razor blade blanks in strips)

93.

8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen

 

 

cleavers, choppers and mincing knives,); manicure or pedicure sets and

 

 

instruments  (including  nail  files)  [other  than  paper  knives,  pencil

 

 

sharpeners and blades thereof]

94.

8302

Base metal mountings, fittings and similar articles suitable for furniture,

 

 

doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests,

 

 

caskets or the like; base metal hat-racks, hat-pegs, brackets and similar

 

 

fixtures; castors with mountings of base metal; automatic door closers

 

 

of base metal

95.

8303

Armoured or reinforced safes, strong-boxes and doors and safe deposit

 

 

lockers for strong-rooms, cash or deed boxes and the like, of base metal

96.

8304

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays,

 

 

office-stamp stands and similar office or desk equipment, of base metal,

 

 

other than office furniture of heading 9403

97.

8310

Sign-plates, name-plates, address-plates and similar plates, numbers,

 

 

letters and other symbols, of base metal, excluding those of heading

 

 

9405

98.

8413

Concrete pumps [8413 40 00], other rotary positive displacement pumps

 

 

[8413 60], [other than hand pumps falling under tariff item 8413 11 10]

99.

8414

Air or vacuum pumps, air or other gas compressors and fans; ventilating

 

 

or recycling hoods incorporating a fan, whether or not fitted with filters

100.

8419

Storage water heaters, non-electric [8419 19] (other than solar water

 

 

heater and system), Pressure vessels, reactors, columns or towers or

 

 

chemical storage tanks [8419 89 10], Glass lined equipment [8419 89

 

 

20],  Auto claves other than for cooking or heating food, not elsewhere

 

 

specified or included [8419 89 30],  Cooling towers and similar plants

 

 

for direct cooling (without a separating wall) by means of recirculated

 

 

water [8419 89 40], Plant growth chambers and rooms and tissue culture

 

 

chambers and rooms having temperature, humidity or light control

 

 

[8419 89 60], Apparatus for rapid heating of semi- conductor devices,

 

 

apparatus for chemical or physical vapour deposition on semiconductor

 

 

wafers; apparatus for chemical vapour deposition on LCD substratus

 

 

[8419 89 70]; parts [8419 90]

101.

8423

Electric or electronic weighing machinery (excluding balances of a

 

 

sensitivity  of  5  centigrams  or  better),  including  weight  operated

 

 

counting or checking machines; weighing machine weights of all kinds

102.

8424

Fire extinguishers

103.

8427

Fork-lift  trucks;  other  works  trucks  fitted  with  lifting  or  handling

 

 

equipment

104.

8428

Other lifting, handling, loading or unloading machinery (for example,

 

 

lifts, escalators, conveyors, teleferics)

 

 

 

 

105.

8429

Self-propelled  bulldozers,  angledozers,  graders,  levellers,  scrapers,

 

 

mechanical shovels, excavators, shovel loaders, tamping machines and

 

 

road rollers

106.

8430

Other  moving,  grading,  levelling,  scraping,  excavating,  tamping,

 

 

compacting, extracting or boring machinery, for earth, minerals or ores;

 

 

pile-drivers and pile-extractors; snow-ploughs and snow-blowers

107.

8443

Printers which perform two or more of the functions of printing, copying

 

 

or facsimile transmission, capable of connecting to an automatic data

 

 

processing  machine  or  to  a  network  printers;  copying  machines,

 

 

facsimile machines; ink cartridges with or without print head assembly

 

 

and ink spray nozzle

108.

8472

Other office machines (for example, hectograph or stencil duplicating

 

 

machines, addressing machines, automatic banknote dispensers, coin

 

 

sorting machines, coin  counting or wrapping machines [other than

 

 

Braille  typewriters,  electric  or  non-electric,  Perforating  or  stapling

 

 

machines (staplers), pencil sharpening machines]

109.

8476

Automatic  goods-vending  machines  (for  example,  postage  stamps,

 

 

cigarette,  food  or  beverage  machines),  including  money  changing

 

 

machines

110.

8478

Machinery  for  preparing  or  making  up  tobacco,  not  specified  or

 

 

included elsewhere in this chapter

111.

8479

Passenger boarding bridges of a kind used in airports [8479 71 00] and

 

 

other [8479 79 00]

112.

8483

Crank shafts for sewing machine;  bearing housings, incorporating ball

 

 

or roller bearings, bearing housings, not incorporating ball or roller

 

 

bearing; gears and gearing, other than toothed wheels, chain sprockets

 

 

and other transmission elements presented separately; ball or roller

 

 

screws;

113.

8484

Gaskets  and  similar  joints  of  metal  sheeting  combined  with  other

 

 

material or of two or more layers of metal; sets or assortments of gaskets

 

 

and  similar  joints,  dissimilar  in  composition,  put  up  in  pouches,

 

 

envelopes or similar packings; mechanical seals

114.

8504

Static converters (for example, rectifiers) and inductors [other than

 

 

Transformers  Industrial  Electronics;  Electrical  Transformer;  Static

 

 

Convertors (UPS)]

115.

8506

Primary cells and primary batteries

116.

8512

Electrical  lighting  or  signalling  equipment  (excluding  articles  of

 

 

heading 8539), windscreen wipers, defrosters and demisters, of a kind

 

 

used for cycles or motor vehicles

117.

8513

Portable electric lamps designed to function by their own source of

 

 

energy (for example, dry batteries, accumulators, magnetos), other than

 

 

lighting equipment of heading 8512

118.

8517

ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X

 

 

25 Pads [8517 69 40]

119.

8518

Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-

 

 

frequency electric amplifiers [8518 40 00], Electric sound amplifier sets

 

 

[8518 50 00], Parts [8518 90 00]

120.

8519

Sound recording or reproducing apparatus

121.

8522

Parts and accessories suitable for use solely or principally with the

 

 

apparatus of headings 8519 or 8521

 

 

 

 

122.

8525

Transmission apparatus for radio-broadcasting or television, whether or

 

 

not incorporating reception apparatus or sound recording or reproducing

 

 

apparatus; television cameras.

123.

8526

Radar apparatus, radio navigational aid apparatus and radio remote

 

 

control apparatus

124.

8527

Reception apparatus for radio-broadcasting, whether or not combined,

 

 

in the same housing, with sound recording or reproducing apparatus or

 

 

a clock

125.

8529

Parts suitable for use solely or principally with the apparatus of headings

 

 

8525 to 8528

126.

8530

Electrical signalling, safety or traffic control equipment for railways,

 

 

tramways, roads, inland waterways, parking facilities, port installations

 

 

or airfields (other than those of heading 8608)

127.

8531

Electric sound or visual signalling apparatus (for example, bells, sirens,

 

 

indicator panels, burglar or fire alarms), other than those of heading

 

 

8512 or 8530

128.

8536

Electrical apparatus for switching or protecting electrical circuits, or for

 

 

making connections to or in electrical circuits (for example, switches,

 

 

relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other

 

 

connectors, junction boxes), for a voltage not exceeding 1,000 volts :

 

 

connectors for optical fibres optical fibres, bundles or cables

129.

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped with

 

 

two or more apparatus of heading 8535 or 8536, for electric control or

 

 

the distribution of electricity, including those incorporating instruments

 

 

or apparatus of chapter 90, and numerical control apparatus, other than

 

 

switching apparatus of heading 8517

130.

8539

Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps

 

 

[other than Electric filament or discharge lamps and LED lamps]

131.

8544

Insulated  (including  enamelled  or  anodised)  wire,  cable  and  other

 

 

insulated electric conductors, whether or not fitted with connectors

 

 

[other than Winding Wires; Coaxial cables; Optical Fiber]

132.

8545

Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon

 

 

and battery carbon)

133.

8547

Insulating fittings for electrical machines, appliances or equipment,

 

 

being  fittings  wholly  of  insulating  material  apart  from  any  minor

 

 

components  of  metal  (for  example,  threaded  sockets)  incorporated

 

 

during  moulding  solely  for  the  purposes  of  assembly,  other  than

 

 

insulators of heading 8546; electrical conduit tubing and joints therefor,

 

 

of base metal lined with insulating material

134.

9004

Goggles including goggles for corrective vision.

135.

9005

Binoculars,  monoculars,  other  optical  telescopes,  and  mountings

 

 

therefor; other astronomical instruments and mountings therefor, but not

 

 

including instruments for radio-astronomy

136.

9006

Photographic  (other  than  cinematographic)  cameras;  photographic

 

 

flashlight  apparatus  and  flashbulbs  other  than  discharge  lamps  of

 

 

heading 8539

137.

9007

Cinematographic cameras and projectors, whether or not incorporating

 

 

sound recording or reproducing apparatus

138.

9008

Image projectors, other than cinematographic; photographic (other than

 

 

cinematographic) enlargers and reducers

 

 

 

 

139.

9010

Apparatus and equipment for photographic (including cinematographic)

 

 

laboratories,  not  specified  or  included  elsewhere  in  this  Chapter;

 

 

negatoscopes; projection screens

140.

9011

Compound optical microscopes, including those for photomicrography

 

 

cinephotomicrography or microprojection

141.

9012

Microscopes other than optical microscopes; diffraction apparatus

142.

9013

Liquid  crystal  devices  not  constituting  articles  provided  for  more

 

 

specifically in other headings; lasers, other than laser diodes; other

 

 

optical appliances and instruments, not specified or included elsewhere

 

 

in this Chapter

143.

9014

Direction  finding  compasses;  other  navigational  instruments  and

 

 

appliances

144.

9015

Surveying  (including  photogrammetrical  surveying),  hydrographic,

 

 

oceanographic,    hydrological,    meteorological    or    geophysical

 

 

instruments and appliances, excluding compasses; rangefinders

145.

9016

Electric or electronic balances of a sensitivity of 5 cg or better, with or

 

 

without weights

146.

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma

 

 

radiations, for \ including radiography or radiotherapy apparatus, X-ray

 

 

tubes  and  other  X-ray  generators,  high  tension  generators,  control

 

 

panels and desks, screens, examinations or treatment tables, chairs and

 

 

the like

147.

9023

Instruments,  apparatus  and  models,  designed  for  demonstrational

 

 

purposes (for example, in education or exhibitions), unsuitable for other

 

 

uses

148.

9101

Wrist-watches,  pocket-watches  and  other  watches,  including  stop-

 

 

watches, with case of precious metal or of metal clad with precious

 

 

metal

149.

9102

Wrist-watches,  pocket-watches  and  other  watches,  including  stop

 

 

watches, other than those of heading 9101

150.

9104

Instrument panel clocks and clocks of a similar type   for vehicles,

 

 

aircraft, spacecraft or vessels

151.

9106

Time of day recording apparatus and apparatus for measuring, recording

 

 

or otherwise indicating intervals of time, with clock or watch movement

 

 

or with synchronous motor (for example, time registers, time-recorders)

152.

9107

Time switches with clock or watch movement or with synchronous

 

 

motor

153.

9108

Watch movements, complete and assembled

154.

9110

Complete  watch  movements,  unassembled  or  partly  assembled

 

 

(movement  sets);  incomplete  watch  movements,  assembled;  rough

 

 

watch movements

155.

9111

Watch cases and parts thereof

156.

9112

Cases for other than clocks, and parts thereof

157.

9113

Watch straps, watch bands and watch bracelets, and parts thereof

158.

9114

Other watch parts

159.

9201

Pianos, including automatic pianos; harpsi-chords and other keyboard

 

 

stringed instruments

160.

9202

Other string musical instruments (for example, guitars, violins, harps)

 

 

 

 

161.

9205

Wind  musical  instruments  (for  example,  keyboard  pipe  organs,

 

 

accordions, clarinets, trumpets, bagpipes), other than fairground organs

 

 

and mechanical street organs

162.

9206 00 00

Percussion  musical  instruments  (for  example,  drums,  xylophones,

 

 

cymbols, castanets, maracas)

163.

9207

Musical  instruments,  the  sound  of  which  is  produced,  or  must  be

 

 

amplified, electrically (for example, organs, guitars, accordions)

164.

9208

Musical boxes, fairground organs, mechanical street organs, mechanical

 

 

singing birds, musical saws and other musical instruments not falling

 

 

within any other heading of this chapter; decoy calls of all kinds;

 

 

whistles,  call  horns  and  other  mouth-blown  sound  signalling

 

 

instruments

165.

9209

Parts (for example, mechanisms for musical boxes) and accessories (for

 

 

example, cards, discs and rolls for mechanical instruments) of musical

 

 

instruments; metronomes, tuning forks and pitch pipes of all kinds

166.

9401

Seats (other than those of heading 9402), whether or not convertible into

 

 

beds, and parts thereof

167.

9403

Other furniture [other than furniture wholly made of bamboo or cane]

 

 

and parts thereof

168.

9404

Mattress  supports;  articles  of  bedding  and  similar  furnishing  (for

 

 

example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows)

 

 

fitted with springs or stuffed or internally fitted with any material or of

 

 

cellular rubber or plastics, whether or not covered

169.

9405

Lamps and lighting fittings including searchlights and spotlights and

 

 

parts thereof, not elsewhere specified or included; illuminated signs,

 

 

illuminated name-plates and the like, having a permanently fixed light

 

 

source, and parts thereof not elsewhere specified or included

170.

9505

Festive, carnival or other entertainment articles, including conjuring

 

 

tricks and novelty jokes

171.

9506

Articles  and  equipment  for  general  physical  exercise,  gymnastics,

 

 

athletics

172.

9508

Roundabouts,  swings,  shooting  galleries  and  other  fairground

 

 

amusements; [other than travelling circuses and travelling menageries]

173.

9602

Worked vegetable or mineral carving material and articles of these

 

 

materials moulded or carved articles of wax, of stearin, of natural gums

 

 

or natural resins or of modelling pastes, and other moulded or carved

 

 

articles,  not  elsewhere  specified  or  included;  worked,  unhardened

 

 

gelatin (except gelatin of heading 3503) and articles of unhardened

 

 

gelatin

174.

9611

Date, sealing or numbering stamps, and the like (including devices for

 

 

printing or embossing labels), designed for operating in the hand; hand-

 

 

operated composing sticks and hand printing sets incorporating such

 

 

composing sticks

175.

9613

Cigarette lighters and other lighters, whether or not mechanical or

 

 

electrical, and parts thereof other than flints and wicks

176.

9617

Vacuum flasks and other vacuum vessels, complete with cases; parts

 

 

thereof other than glass inners

177.

9618

Tailors' dummies and other lay figures; automata and other animated

 

 

displays, used for shop window dressing

 

 

 

 

 

  1. B.            LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 12%

 

S.

Chapter/

Description

No.

Heading/

 

 

Sub-

 

 

heading/

 

 

Tariff item

 

1.

8509

Wet grinder consisting of stone as a grinder

 

 

 

2.

8710

Tanks and other armoured fighting vehicles, motorised, whether or not

 

 

fitted with weapons, and parts of such vehicles

 

  1. C.          GOODS RECOMMENDED TO BE RETAINED AT 28% GST RATE:

 

S.

Chapter/

Description

No

Heading/

 

 

Sub-

 

 

heading/

 

 

Tariff item

 

1.

1703

Molasses

2.

2106 90 20

Pan masala

3.

2202 10

All goods [including aerated waters], containing added sugar or other

 

 

sweetening matter or flavoured

4.

2401

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

5.

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco

 

 

substitutes

6.

2403

Other manufactured tobacco and manufactured tobacco substitutes;

 

 

“homogenised”  or  “reconstituted”  tobacco;  tobacco  extracts  and

 

 

essences [including biris]

7.

2523

Portland  cement,  aluminous  cement,  slag  cement,  super  sulphate

 

 

cement and similar hydraulic cements, whether or not coloured or in

 

 

the form of clinkers

8.

3208

Paints  and  varnishes  (including  enamels  and  lacquers)  based  on

 

 

synthetic polymers or chemically modified natural polymers, dispersed

 

 

or dissolved in a non-aqueous medium; solutions as defined in Note 4

 

 

to this Chapter

9.

3209

Paints  and  varnishes  (including  enamels  and  lacquers)  based  on

 

 

synthetic polymers or chemically modified natural polymers, dispersed

 

 

or dissolved in an aqueous medium

10.

3210

Other  paints  and  varnishes  (including  enamels,  lacquers  and

 

 

distempers); prepared water pigments of a kind used for finishing

 

 

leather

11.

3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and

 

 

other mastics; painters’ fillings; non- refractory surfacing preparations

 

 

for facades, indoor walls, floors, ceilings or the like

 

 

 

 

12.

4011

New pneumatic tyres, of rubber [other than of a kind used on/in

 

 

bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws;

 

 

and Rear Tractor tyres; and of a kind used on aircraft]

13.

4012

Retreaded or used tyres and flaps

14.

8407

Spark-ignition  reciprocating  or  rotary  internal  combustion  piston

 

 

engine [other than aircraft engines]

15.

8408

Compression-ignition internal combustion piston engines (diesel or

 

 

semi-diesel engines)

16.

8409

Parts suitable for use solely or principally with the engines of heading

 

 

8407 or 8408

17.

8413

Pumps for dispensing fuel or lubricants of the type used in filling

 

 

stations or garages [8413 11], Fuel, lubricating or cooling medium

 

 

pumps for internal combustion piston engines [8413 30]

18.

8415

Air-conditioning  machines,  comprising  a  motor-driven  fan  and

 

 

elements for changing the temperature and humidity, including those

 

 

machines in which the humidity cannot be separately regulated

19.

8418

Refrigerators, freezers and other refrigerating or freezing equipment,

 

 

electric or other; heat pumps other than air conditioning machines of

 

 

heading 8415

20.

8422

Dish washing machines, household [8422 11 00] and other [8422 19

 

 

00]

21.

8450

Household or laundry-type washing machines, including machines

 

 

which both wash and dry

22.

8483

Transmission shafts (including cam shafts and crank shafts) and cranks

 

 

(excluding crankshaft for sewing machine); gear boxes and other speed

 

 

changers,  including  torque  converters;  flywheels  and  pulleys,

 

 

including  pulley  blocks;  clutches  and  shaft  couplings  (including

 

 

universal joints)

23.

8507

Electric accumulators, including separators therefor, whether or not

 

 

rectangular (including square)

24.

8508

Vacuum cleaners

25.

8509

Electro-mechanical domestic appliances, with self-contained electric

 

 

motor, other than vacuum cleaners of heading 8508 [other than wet

 

 

grinder consisting of stone as a grinder ]

26.

8510

Shavers,  hair  clippers  and  hair-removing  appliances,  with  self-

 

 

contained electric motor

27.

8511

Electrical ignition or starting equipment of a kind used for spark-

 

 

ignition  or  compression-ignition  internal  combustion  engines  (for

 

 

example,  ignition  magnetos,  magneto-dynamos,  ignition  coils,

 

 

sparking  plugs  and  glow  plugs,  starter  motors);  generators  (for

 

 

example,  dynamos,  alternators)  and  cut-outs  of  a  kind  used  in

 

 

conjunction with such engines

28.

8516

Electric instantaneous or storage water heaters and immersion heaters;

 

 

electric  space  heating  apparatus  and  soil  heating  apparatus;

 

 

electrothermic hair-dressing apparatus (for example, hair dryers, hair

 

 

curlers, curling tong heaters) and hand dryers; electric smoothing irons;

 

 

other electro-thermic appliances of a kind used for domestic purposes;

 

 

electric heating resistors, other than those of heading 8545

29.

8525

Digital cameras and video cameras recorders [other than CCTV]

 

 

 

 

30.

8528

Monitors  and  projectors,  not  incorporating  television  reception

 

 

apparatus;  reception  apparatus  for  television,  whether  or  not

 

 

incorporating radio-broadcast receiver or sound or video recording or

 

 

reproducing apparatus [other than computer monitors not exceeding 20

 

 

inches and set top box for television]

31.

8701

Road tractor for semi-trailers of engine capacity exceeding 1800 CC.

32.

8702

Motor vehicles for the transport of ten or more persons, including the

 

 

driver

33.

8703

Motor cars and other  motor vehicles principally designed for the

 

 

transport of persons (other than those of heading 8702), including

 

 

station  wagons  and  racing  cars  [other  than  Cars  for  physically

 

 

handicapped persons]

34.

8704

Motor vehicles for the transport of goods [other than Refrigerated

 

 

motor vehicles]

35.

8705

Special purpose motor vehicles, other than those principally designed

 

 

for the transport of persons or goods (for example, breakdown lorries,

 

 

crane  lorries,  fire  fighting  vehicles,  concrete-mixer  lorries,  road

 

 

sweeper   lorries,   spraying   lorries,   mobile   workshops,   mobile

 

 

radiological unit)

36.

8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to

 

 

8705

37.

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to

 

 

8705

38.

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705

 

 

[other than specified parts of tractors]

39.

8709

Works  trucks,  self-propelled,  not  fitted  with  lifting  or  handling

 

 

equipment, of the type used in factories, warehouses, dock areas or

 

 

airports for short distance transport of goods; tractors of the type used

 

 

on railway station platforms; parts of the foregoing vehicles

40.

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary

 

 

motor, with or without side-cars; side-cars

41.

8714

Parts and accessories of vehicles of headings 8711 and 8713

42.

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled;

 

 

parts thereof [other than Self-loading or self-unloading trailers for

 

 

agricultural purposes, and Hand propelled vehicles (e.g. hand carts,

 

 

rickshaws and the like); animal drawn vehicles]

43.

8802

Aircrafts for personal use

44.

8903

Yachts and other vessels for pleasure or sports; rowing boats and

 

 

canoes

45.

9302

Revolvers and pistols, other than those of heading 9303 or 9304

46.

9504

Video  games  consoles  and  Machines,  article  and  accessories  for

 

 

billiards [9504 20 00], other games operated by coins, banknotes, i.e.,

 

 

casino games [9504 20 00] and others [other than board games of 9504

 

 

90 90]

47.

9614

Smoking pipes (including pipe bowls) and cigar or cigarette holders,

 

 

and parts thereof

48.

9616

Scent sprays and similar toilet sprays, and mounts and heads therefor;

 

 

powder-puffs  and  pads  for  the  application  of  cosmetics  or  toilet

 

 

preparations

49.

9804

All dutiable articles intended for personal use

 

 

 

 

50.

Any Chapter

Lottery-Authorised by State Governments

 

 

 

  1. D.          CHANGE RECOMMENDED IN GST RATES ON CERTAIN GOODS:

 

S.

Chapter/

Description

 

 

Present

GST

Rate

No.

Heading/

 

 

 

GST Rate

Recommended

 

Sub-

 

 

 

 

 

 

 

heading/

 

 

 

 

 

 

 

Tariff item

 

 

 

 

 

 

1.

0202/0203/02

(1) All goods [except fresh or chilled],

12%

 

5%

 

04/0205/0206

put up in unit container and, -

 

 

 

 

/0207/0208/0

(a) bearing a registered brand

 

 

 

 

209/0210/

name; or

 

 

 

 

 

 

0504

(b) bearing a brand name on which

 

 

 

 

 

an actionable claim or enforceable

 

 

 

 

 

right in a court of law is available

 

 

 

 

 

[other   than   those   where   any

 

 

 

 

 

actionable

claim  or

enforceable

 

 

 

 

 

right in respect of such brand name

 

 

 

 

 

has  been

foregone

voluntarily],

 

 

 

 

 

subject to the conditions as in the

 

 

 

 

 

subject to the conditions as in the

 

 

 

 

 

Foot Note

 

 

 

 

 

 

 

(2) All goods [except fresh or chilled],

12%/5%

 

Nil

 

 

other than (1) above.

 

 

 

 

 

 

 

 

 

 

2.

0303/0304/03

All  goods  [except  fresh  or  chilled],

5%

 

Nil

 

05/0306/0307

other than those put up in unit container

 

 

 

 

/0308

and, -

 

 

 

 

 

 

 

(a) bearing a registered brand

 

 

 

 

 

name; or

 

 

 

 

 

 

 

(b) bearing a brand name on which

 

 

 

 

 

an actionable claim or enforceable

 

 

 

 

 

right in a court of law is available

 

 

 

 

 

[other than those where any

 

 

 

 

 

actionable claim or enforceable

 

 

 

 

 

right in respect of such brand name

 

 

 

 

 

has been foregone voluntarily],

 

 

 

 

 

subject to the conditions as in the

 

 

 

 

 

subject to the conditions as in the

 

 

 

 

 

Foot Note

 

 

 

 

 

3.

0402 91 10,

Condensed milk

 

18%

 

12%.

 

0402 99 20

 

 

 

 

 

 

4.

0710

Vegetables (uncooked or cooked by

5%

 

Nil

 

 

steaming  or  boiling  in  water),

 

 

 

 

 

frozen other than those put up in

 

 

 

 

 

unit container and,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(a)  bearing  a  registered  brand

 

 

 

 

name; or

 

 

 

 

 

 

 

 

(b) bearing a brand name on which

 

 

 

 

an actionable claim or enforceable

 

 

 

 

right in a court of law is available

 

 

 

 

[other   than   those   where   any

 

 

 

 

actionable

claim

 

or

enforceable

 

 

 

 

right in respect of such brand name

 

 

 

 

has

been

foregone

voluntarily],

 

 

 

 

subject to the conditions as in the

 

 

 

 

Foot Note

 

 

 

 

 

 

5.

0714

Manioc,

arrowroot,

salep,  Jerusalem

5%

Nil

 

 

artichokes, sweet potatoes and similar

 

 

 

 

roots and tubers with high starch or

 

 

 

 

inulin content, dried, whether or not

 

 

 

 

sliced or in the form of pellets

 

 

6.

0714

Manioc,

arrowroot,

salep,  Jerusalem

5%

Nil

 

 

artichokes, sweet potatoes and similar

 

 

 

 

roots and tubers with high starch or

 

 

 

 

inulin content, frozen, other than those

 

 

 

 

 

 

 

 

 

 

 

put up in unit container whether or not

 

 

 

 

sliced or in the form of pellets. and, -

 

 

 

 

(a) bearing a registered brand name;

 

 

 

 

or

 

 

 

 

 

 

 

 

 

 

(b) bearing a brand name on which

 

 

 

 

an actionable claim or enforceable

 

 

 

 

right in a court of law is available

 

 

 

 

[other   than   those   where   any

 

 

 

 

actionable

claim

 

or

enforceable

 

 

 

 

right in respect of such brand name

 

 

 

 

has

been

foregone

voluntarily],

 

 

 

 

subject to the conditions as in the

 

 

 

 

Foot Note

 

 

 

 

 

 

7.

08

Dried makhana, whether or not shelled

5%

Nil

 

 

or peeled other than those put up in unit

 

 

 

 

container and, -

 

 

 

 

 

 

 

 

(a) bearing a registered brand name; or

 

 

 

 

(b) bearing a brand name on which an

 

 

 

 

actionable claim or enforceable right in

 

 

 

 

a court of law is available [other than

 

 

 

 

those where any actionable claim or

 

 

 

 

enforceable  right  in  respect  of  such

 

 

 

 

brand   name   has   been   foregone

 

 

 

 

voluntarily], subject to the conditions

 

 

 

 

as in the Foot Note

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

0801

Desiccated Coconut

 

 

 

12%

5%

 

 

 

 

 

9.

1105

1.  Flour  of  potatoes  put  up  in  unit

18%

5%

 

 

container and, -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(a) bearing a registered brand name;

 

 

 

 

or

 

 

 

 

 

 

 

 

 

 

 

 

(b) bearing a brand name on which

 

 

 

 

an actionable claim or enforceable

 

 

 

 

right in a court of law is available

 

 

 

 

(other   than   those   where   any

 

 

 

 

actionable

 

claim

or

enforceable

 

 

 

 

right in respect of such brand name

 

 

 

 

has

been

 

foregone

voluntarily),

 

 

 

 

subject to the conditions as in the

 

 

 

 

Foot Note

 

 

 

 

 

 

 

 

 

 

 

2. Meals, powder, flakes, granules and

 

 

 

 

pallets of potatoes other than those

18%

Nil

 

 

 

 

 

 

 

 

 

 

put up in unit container and, -

 

 

 

 

 

(a) bearing a registered brand name;

 

 

 

 

or

 

 

 

 

 

 

 

 

 

 

 

 

(b) bearing a brand name on which

 

 

 

 

an actionable claim or enforceable

 

 

 

 

right in a court of law is available

 

 

 

 

(other   than   those   where   any

 

 

 

 

actionable

 

claim

or

enforceable

 

 

 

 

right in respect of such brand name

 

 

 

 

has

been

 

foregone

voluntarily),

 

 

 

 

subject to the conditions as in the

 

 

 

 

Foot Note

 

 

 

 

 

 

 

 

 

10.

1106 10 10

Guar meal

 

 

 

 

 

 

 

5%

Nil

11.

1203

Copra other than of seed quality

 

5%

5%

12.

1210 10 00

Hop

cones,

 

neither

 

ground

nor

5%

Nil

 

 

powdered nor in the form of pellets

 

 

 

13.

1404 [other

Coconut shell, un-worked.

 

5%

Nil

 

than 1404 90

 

 

 

 

 

 

 

 

 

 

 

 

10, 1404 90

 

 

 

 

 

 

 

 

 

 

 

 

40, 1404 90

 

 

 

 

 

 

 

 

 

 

 

 

50]

 

 

 

 

 

 

 

 

 

 

 

14.

1701

Khandsari sugar

 

 

 

 

5%

Nil

15.

1701 91,

All  goods,

including

refined  sugar

18%

12%

 

1701 99

containing

added

flavouring

or

 

 

 

 

colouring  matter,  sugar  cubes  other

 

 

 

 

those which attract are at 5% or Nil

 

 

 

 

GST.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16.

1704

Puffed

Rice

Chikki,

Peanut  Chikki,

18%

5%

 

 

Sesame Chikki

til chikki, til patti, til

 

 

 

 

revdi, sugar makhana, gajak, groundnut

 

 

 

 

sweats

Khaja, Khajuli, Anarsa,  sakar,

 

 

 

 

khadi  sakar,  harda,  sakariya,  gatta,

 

 

 

 

kuliya, elaichidana, lukumdana

 

 

 

17.

1902

Pasta, whether or not cooked or stuffed

18%

12%

 

 

(with

meat

or

other

substances)

or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

manufacture of leather articles; leather

 

 

 

 

dust, powder and flour

 

 

 

 

35.

4202 22 20

Hand  bags  and  shopping  bags,  of

18%

12%

 

 

cotton

 

 

 

 

 

 

 

 

 

 

36.

4202 22 30

Hand bags and shopping bags, of jute

18%

12%

 

 

 

 

 

37.

5201

Raw Cotton, supplied by agriculturist

5%

5% (under

 

 

to  a  registered  person  –  to  issue

 

reverse charge)

 

 

notification   under   9(3)   of   the

 

 

 

 

CGST/SGST Acts to prescribe that tax

 

 

 

 

on such supplies is to be paid by the

 

 

 

 

recipient under reverse Charge

 

 

 

 

 

 

 

 

 

 

 

38.

5607

a)

Coir, cordage and ropes

 

 

12%

5%

 

 

b)

Jute Twine

 

 

 

 

 

 

 

 

 

39.

5608

Knotted netting of twine, cordage or

12%

5%

 

 

rope; made up fishing nets and other

 

With no refund

 

 

made up nets, of textile materials

 

of unutilised

 

 

 

 

 

 

 

 

input tax credit

40.

5609

Products of coir

 

 

12%

5%

 

 

 

 

 

 

41.

5806

Narrow   Woven   Fabrics

including

12%

5%

 

 

Newar Cotton

 

 

 

With no refund

 

 

 

 

 

 

 

 

of unutilised

 

 

 

 

 

 

 

 

input tax credit

 

 

 

 

 

42.

6309

Worn clothing and other worn articles;

5%/

5%

 

 

rags

 

 

 

12%

 

 

 

 

 

 

 

 

depending

 

 

 

 

 

 

 

 

on sale value

 

43.

6505

Hats (knitted /crocheted) or made up

18%

12%

 

 

from lace or other textile fabrics.

 

 

44.

6815

(a) Fly ash bricks

 

 

12%

5%

 

 

(b) Fly  ash  aggregate  with  90%  or

 

 

 

 

 

more fly ash content.

 

 

18%

5%

 

 

 

 

 

 

 

45.

7113

Bangles of lac / shellac

 

 

3%

Nil

 

 

 

 

 

46.

8432

Parts [falling under heading 8432] of

18%

12%

 

 

agricultural,

horticultural

or

forestry

 

 

 

 

machinery  for  soil  preparation  or

 

 

 

 

cultivation;   lawn   or   sports-ground

 

 

 

 

rollers falling under 8432

 

 

 

 

47.

8433

Parts [falling under heading 8433] of

18%

12%

 

 

harvesting

or  threshing

machinery,

 

 

 

 

including straw or fodder balers; grass

 

 

 

 

or hay mowers; machines for cleaning,

 

 

 

 

sorting or grading eggs, fruit or other

 

 

 

 

agricultural

produce   falling

under

 

 

 

 

 

 

 

 

 

 

 

 

 

 

heading 8433 [other than machinery of

 

 

 

 

heading 8437]

 

 

 

 

48.

8452

Parts [falling under heading 8452] of

18%

12%

 

 

Sewing machines falling under heading

 

 

 

 

8452

 

 

 

 

49.

9003

Frames and mountings for spectacles,

18%

12%

 

 

goggles or the like, and parts thereof

 

 

50.

9021

Orthopaedic   appliances,

including

5%

5%

 

 

crutches, surgical belts and trusses

 

 

51.

9403

Furniture wholly made of bamboo or

18%

12%

 

 

cane

 

 

 

 

 

 

 

 

 

 

 

52.

9507

Fishing hooks

 

 

12%

5%

53.

40, 84, 94

Specified parts of aircraft, namely,

18% /

5%

 

 

a)

aircraft engines [84071000, 8411];

28%

 

 

 

b)

aircraft tyres [40113000];

 

 

 

 

c)

aircraft seats [94011000]

 

 

 

 

 

 

 

 

 

54.

Any Chapter

(a) Scientific

and

technical

18%/28%

5%

 

 

 

instruments, apparatus,

equipment

 

 

 

 

 

(including computers);

 

 

 

 

 

(b) Accessories,

parts,  consumables

 

 

 

 

 

and live animals (for experimental

 

 

 

 

 

purposes);

 

 

 

 

 

 

(c) Computer software, Compact Disc-

 

 

 

 

 

Read  Only  Memory  (CD-ROM),

 

 

 

 

 

recorded

magnetic

tapes,

 

 

 

 

 

microfilms, microfiches;

 

 

 

 

 

(d) Proto-types, the CIF value of which

 

 

 

 

 

does  not  exceed  Rs.  50000  in  a

 

 

 

 

 

financial year for import by Public

 

 

 

 

 

funded  research  institution  or  a

 

 

 

 

 

university or an Indian Institute of

 

 

 

 

 

Technology or Indian Institute of

 

 

 

 

 

Science, Bangalore or a Regional

 

 

 

 

 

Engineering College, other than a

 

 

 

 

 

hospital

 

 

 

 

 

 

 

[Subject to specified conditions]

 

 

 

 

 

 

 

 

 

 

 

 

Foot Note:

 

(i)            The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

 

(ii)            (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some

 

19

 

person using such name or mark with or without any indication of the identity of that person.

 

(b)  The phrase “registered brand name” means, -

 

(A)  a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;

 

(B)  a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);

 

(C)  a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country.

 

(iii)            For foregoing an actionable claim or enforceable right on a brand name, -

 

(a)   the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

 

(b)   the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

 

Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.

 

 CHANGES IN IGST RATE RECOMMENDED ON CERTAIN GOODS:

 

S.

Chapter/

 

 

Description

 

Present IGST

IGST Rate

No

Heading/

 

 

 

 

 

 

 

Rate

 

Recommended

 

Sub-

 

 

 

 

 

 

 

 

 

 

 

heading/

 

 

 

 

 

 

 

 

 

 

 

Tariff item

 

 

 

 

 

 

 

 

 

 

1.

0402

Skimmed

milk

powder,

or

Exempt

from

Nil

 

 

concentrated milk

 

 

 

IGST, subject to

[On inter-state

 

 

[To   extend   the   benefit   of

certain

 

supply]

 

 

notification

No.

30/2017-

conditions,

 

 

 

 

Integrated Tax (Rate) dated 22nd

under

 

 

 

 

September,

2017

applicable  in

notification

No.

 

 

 

relation

to

milk

distributed

30/2017-

 

 

 

 

through  dairy  co-operatives  to

Integrated

Tax

 

 

 

milk

 

distributed

through

(Rate) dated 22nd

 

 

 

companies  registered  under

the

September, 2017

 

 

 

companies Act.]

 

 

 

 

 

 

2.

30

Imported

Lifesaving

Medicines

12/5%

 

Nil

 

 

for personal use supplied free of

 

 

[On import]

 

 

cost by overseas supplier, subject

 

 

 

 

 

 

 

 

 

to conditions that:

 

 

 

 

 

 

 

 

i.

Drugs and medicines are

 

 

 

 

 

 

supplied free of cost for

 

 

 

 

 

 

free, for personal use,

 

 

 

 

 

ii.

Certification

by

the

 

 

 

 

 

 

DGHS of Centre or State

 

 

 

 

 

 

[or an equivalent officer

 

 

 

 

 

 

of the State] that these

 

 

 

 

 

 

medicines

 

 

are

 

 

 

 

 

 

lifesaving; and

 

 

 

 

 

 

iii.

Other

 

specified

 

 

 

 

 

 

conditions

to  ensure

 

 

 

 

 

 

that

the

proposed

 

 

 

 

 

 

exemption

reaches

to

 

 

 

 

 

 

intended patients]

 

 

 

 

 

 

 

 

 

 

 

 

3.

Any chapter

All  goods,

vessels,

ships,

rigs

Applicable

Nil

 

 

[other than motor vehicles] etc.

IGST rate

[On import]

 

 

imported under lease, subject to

 

 

 

 

 

condition that IGST is paid on

 

 

 

 

 

such lease amount.

 

 

 

 

 

 

 

 

At

present,exemption

is

 

 

 

 

 

available for

 

 

 

 

 

 

 

 

 

i.  Imported aircrafts and aircraft

 

 

 

 

 

engines under lease;

 

 

 

 

 

 

ii.  Imported goods for temporary

 

 

 

 

 

period under lease;

 

 

 

 

 

 

iii.  Imported

Oils

rigs

and

 

 

 

 

 

associated goods under lease

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

All goods

ATA Carnet System

 

 

 

Temporary

Nil

 

 

 

 

 

 

 

 

 

import is exempt

[ On import]

 

 

Expanding

the

scope

 

of

 

 

 

 

exemption from IGST, so as to

 

 

 

 

extend the exemption to:

 

 

 

 

 

 

i.

professional

equipment

 

 

 

 

 

by

accredited

press

 

 

 

 

 

persons

who

visit

India

 

 

 

 

 

for

covering

national

/

 

 

 

 

 

international events

 

 

 

 

 

 

ii.

equipment

 

for

 

 

 

 

 

broadcasting

of  events

 

 

 

 

 

(sound and television)

 

 

 

 

 

iii.

goods imported for sports

 

 

 

 

 

purposes and

 

 

 

 

 

 

 

iv.

testing, measurement and

 

 

 

 

 

calibration equipment.

 

 

 

 

 

subject to existing condition of

 

 

 

 

re-export of these goods within

 

 

 

 

specified

period

and

other

 

 

 

 

condition.

 

 

 

 

 

 

 

5.

Any chapter

Specified goods, including rifles,

12%,18%, 28%

Nil

 

 

pistols,

bows,

imported

by

a

 

[On imports]

 

 

sports

person

of

outstanding

 

 

 

 

eminence,

subject

to specified

 

 

 

 

condition

 

 

 

 

 

 

 

 

 

  1. F.            Modification in definition/ clarification in respect of changes in GST/IGST rates on goods

 

S.

Chapter/

 

Description

 

 

Present

Modification/clarification

No

Heading/

 

 

 

 

 

 

 

GST Rate

 

Recommended

 

 

Sub-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

heading/

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tariff item

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

7, 10, 11

Cereals, pulses, flours

 

 

Branded -

a)

The

Council

has

 

 

a)

Food

grains,

pulses

and

5%

 

recommended following

 

 

 

flours  put  up  in  unit

Unbranded

 

modification:

 

 

 

 

containers

and bearing a

-Nil

i.

Brand

 

name

will

 

 

 

registered brand name or a

 

 

include

‘brand  name

 

 

 

brand name on which an

 

 

registered  as  on  15th

 

 

 

actionable

 

claim

or

 

 

May

 

2017

or

 

 

 

enforceable right in court

 

 

thereafter,

 

 

 

 

of law is available attract

 

 

irrespective of whether

 

 

 

5% rate.

 

 

 

 

 

 

or  not  the  brand  is

 

 

b)

For

this

purpose,

 

 

subsequently

 

 

 

 

registered

brand

name

 

 

deregistered.

 

 

 

 

means

brand

names

 

ii.

Similar

changes

in

 

 

 

registered as on 15th  May

 

 

other

clauses  of

the

 

 

 

2017,

irrespective

of

 

 

definition.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

whether or not the brand is

 

b)

To

clarify

that

the

 

 

 

 

subsequently

 

 

condition  of

foregoing

 

 

 

 

deregistered.

 

 

actionable

claim

of

 

 

 

 

 

 

 

enforceable right [to be

 

 

 

 

 

 

 

eligible

for

exemption]

 

 

 

 

 

 

 

for being eligible to Nil

 

 

 

 

 

 

 

GST rate applies to any

 

 

 

 

 

 

 

brand

[as

defined

in

 

 

 

 

 

 

 

Notification],

whether

 

 

 

 

 

 

 

registered or not.

 

2.

50,

51,

52,

Textile fabrics

5%/12%

As

regards

export

of

 

53,

54,

55,

 

 

fabrics- to clarify that the

 

5801, 60

 

 

 

manufacturer of such fabrics

 

 

 

 

 

 

will be eligible for refund of

 

 

 

 

 

 

unutilized input tax credit of

 

 

 

 

 

 

GST paid on inputs [other

 

 

 

 

 

 

than

capital

goods]

in

 

 

 

 

 

 

respect

 

of

 

fabrics

 

 

 

 

 

 

manufactured and

exported

 

 

 

 

 

 

by him.

 

 

 

 

3.

 

6913

 

Terracotta  idol  figurines  of

Nil

 

 

 

Nil

 

 

 

 

 

 

 

the  Gora  Dev  (tribal  horse

 

[To

clarify  that

terracotta

 

 

 

 

God)

 

idols,  being  also  idols  of

 

 

 

 

 

 

clay,  are  eligible  for  Nil

 

 

 

 

 

 

GST rate].

 

 

 

 

4.

84 or 85

 

E-waste

5%

 

 

 

5%

 

 

 

 

 

 

 

 

 

To change the definition of

 

 

 

 

 

 

e-waste, so as to restrict the

 

 

 

 

 

 

5%

concessional

GST

rate

 

 

 

 

 

 

only

to

electrical

and

 

 

 

 

 

 

electronic equipment, listed

 

 

 

 

 

 

in Schedule I of the E-Waste

 

 

 

 

 

 

(Management) Rules, whole

 

 

 

 

 

 

or  in  part  if discarded as

 

 

 

 

 

 

waste by the consumer or

 

 

 

 

 

 

bulk consumer

 

 

 

5.

 

89

 

Rigs, tools and spares, and all

No supply

To  include  these  goods  in

 

 

 

 

goods on wheels [like cranes],

 

within  the  purview  of  the

 

 

 

 

removed  from  one State to

 

Circular

1/1/2017-IGST

 

 

 

 

other State

 

dated 07.07.17, by suitably

 

 

 

 

 

 

modifying

/  reissuing

the

 

 

 

 

 

 

said Circular.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

9002

 

Intraocular Lens

12%

 

 

 

12%

 

 

 

 

 

 

 

 

a)

Change in classification

 

 

 

 

 

 

 

from 9002 to 9021]

 

 

 

 

 

 

 

b)  For

the   past   period

 

 

 

 

 

 

 

clarification to be issued

 

 

 

 

 

 

 

stating that for the period

 

 

 

 

 

 

 

upto  this  change  intra 

 

 

 

 

 

 

 

 

 

 

 

 

                                                                                                                                      ocular       lenses         were

                                                                                                                                      eligible   for   12%   GST

                                                                                                                                      rate [under section 11(3)

                                                                                                                                      of the CGST/SGST Act].

 

 

 

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Comments

 
K JAGANATHAN Says :
Wednesday, November 15, 2017
Please furnish rate of GST for HSN code 32159090 ink. Thanks and regards K.Jaganathan
 

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