Revised GST rate on goods, 21.07.2018

Revised GST rate on goods – 28th GST council meeting held on 21.07.2018


28th GST Council meeting held at New Delhi on 21.07.2018 took following decisions relating to GST exemptions and GST rate changes on goods


List of Goods Revised GST rate from 28% to 18% on 21.07.2018

 1.  Paints and varnishes (including enamels and lacquers)

 2. Glaziers’ putty, grafting putty, resin cements

 3. Refrigerators, freezers and other refrigerating or freezing equipment including water cooler, milk coolers, refrigerating equipment for leather industry, ice cream freezer etc.

 4. Washing machines.

 5. Lithium-ion batteries

 6. Vacuum cleaners 

 7. Domestic electrical appliances such as food grinders and mixers & food or vegetable juice extractor, shaver, hair clippers etc

 8. Storage water heaters and immersion heaters, hair dryers,hand dryers, electric smoothing irons etc

 9. Televisions upto the size of 68 cm

 10. Special purpose motor vehicles. e.g., crane lorries, fire fighting vehicle, concrete mixer lorries, spraying lorries

 11. Works trucks [self-propelled, not fitted with lifting or handling equipment] of the type used in factories, warehouses, dock areas or airports for short transport of goods.

 12. Trailers and semi-trailers.

 13. Miscellaneous articles such as scent sprays and similar toilet sprays, powder-puffs and pads for the application of cosmetics or toilet preparations.



List of Goods Revised GST rate from 28% to 12% on 21.07.2018

 Fuel Cell Vehicle. Further, Compensation cess shall also be exempted on fuel cell vehicle. 


List of Goods Revised GST rate from 18% or 12% or 5% to Nil on 21.07.2018

 1.Sanitary Napkins,

 2. Coir pith compost

 3. Idols made of Stone/Marble/Wood

 4. Rakhi [other than that of precious or semi-precious material of chapter 71]

 5. Sal Leaves siali leaves and their products and Sabai Rope

 6. Raw material for Phool Jhadoo

 7.Khali dona.

 8. Circulation and commemorative coins, sold by Security Printing and Minting Corporation of India Ltd [SPMCIL] to Ministry of Finance.


List of Goods Revised GST rate from 12% to 5% on 21.07.2018 

1. Chenille fabrics and other fabrics under heading 5801

 2. Handloom dari

 3. Phosphoric acid (fertilizer grade only).

 4. Knitted cap/topi having retail sale value not exceeding Rs 1000


List of Goods Revised GST rate from 18% to 12% on 21.07.2018 

 1. Bamboo flooring

 2. Brass Kerosene Pressure Stove.

 3. Hand Operated Rubber Roller

 4. Zip and Slide Fasteners

 5. Handbags including pouches and purses; jewellery box

 6. Wooden frames for painting, photographs, mirrors etc

 7. Art ware of cork [including articles of sholapith]

 8. Stone art ware, stone inlay work

 9. Ornamental framed mirrors

 10. Glass statues [other than those of crystal]

 11. Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]

 12. Art ware of iron

 13. Art ware of brass, copper/ copper alloys, electro plated with nickel/silver

 14. Aluminium art ware

 15. Handcrafted  lamps (including panchloga lamp)

 16. Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)

 17. Ganjifa card 


List of Goods Revised GST rate from 18% to 5% on 21.07.2018 

1. Ethanol for sale to Oil Marketing Companies for blending with fuel

2. Solid bio fuel pellets

3. Footwear having a retail sale price up to Rs. 1000 per pair 


List of Goods Revised GST rate from 12% to 5% on 21.07.2018

 1. Handloom dari

 2. Phosphoric acid (fertilizer grade only).

 3. Knitted cap/topi having retail sale value not exceeding Rs 1000

 4. Chenille fabrics and other fabrics under heading 5801

 5. Handmade carpets and other handmade textile floor coverings (including namda/gabba)

 6. Handmade lace

 7. Hand-woven tapestries

 8. Hand-made braids and ornamental trimming in the piece

 9. Toran


   Miscellaneous Change relating to valuation of a supply: 

  • IGST @5% on Pool Issue Price (PIP) of Urea imported on Govt. account for direct agriculture use, instead of assessable value plus custom duty. 
  • Exemption from Compensation cess to Coal rejects from washery [arising out of cess paid coal on which ITC has not been taken].


 Clarifications/amendments as regards applicability of GST rate in respect of certain goods recommended by GST Council which includes: 

       Milk enriched with vitamins or minerals salt (fortified milk) is classifiable under HS code 0401 as milk and exempt from GST.

       5% GST on both treated (modified) tamarind kernel powder and plain (unmodified) tamarind kernel powder.

       Beet and cane sugar, including refined beet and cane sugar, (falling under heading 1701) attracts 5% GST rate.

       Water supplied for public purposes (other than in sealed containers) does not attract GST.

       Marine engine (falling under sub-heading 8408 10 93) attracts 5% GST rate.

       Kota stone and similar stones [ other than marble and granite] other than polished will attracts 5% GST, while ready to use         polished Kota stone and similar stones will attracts 18%.

      Certain other miscellaneous clarification as regards classification/rate have been recommended


In respect of fabrics, GST is applicable at the rate of 5% subject to the condition that refund of accumulated ITC on account of inversion will not be allowed. However, considering the difficulty faced by the Fabric sector on account of this condition, the GST Council has recommended for allowing refund to fabrics on account of inverted duty structure. The refund of accumulated ITC shall be allowed only with the prospective effect on the purchases made after the notification is issued.




Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

What happens if overseas buyer not paid export bills discounted.

What happens if proper tracking of goods not effected in export import business?

What happens if your buyer rejects cargo? What are the major problems if consignee not taken delivery of cargo?

How to get export order from foreign buyers?

How to get RCMC from Export Promotion Councils

How to hide invoice value of original contract under high sea sale transactions

How to know the quality, quantity or contents of goods before import customs clearance

How to know volume of LCL cargo if not measured at factory

 How to minimize import cargo clearance time? An open logic proposal to WTO

How to obtain a duplicate BL, if original bill of lading lost

Registration required to export from Bhutan

Documents needed for Bhutan import

Import Customs processes in Bhutan

Import Registration and import Licence procedures in Bhutan

How to export from Angola?

How to Import to Angola?

Applicable import duty after GST implantation

How to calculate IGST under imports?

Changes in IEC after GST

Linking IEC with GSTIN in customs

Import under EPCG after GST

GST on imports by EOUs and SEZs

Changes of operation of SEZ

Does CVD exists under project imports?

What is Taxable supply under GST

Term Taxable Turnover under GST

Term Two Rate Structure under GST

Unique Transaction Reference number (UTR) Means

Term Treatment for Zero Rated Supplies under GST

Transportation of goods without issue of invoice under GST

Meaning of Transitional arrangements for ITC under GST





Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers