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12%, 5%, 0% GST Goods - GST reduced

List of Goods for GST rates reduced to 12%, 5% and 0% on 10.11.2017 by GST Council.

 

 

S No. Chapter/
Heading/
Subheading/
Tariff item		 Name and Description of Item Present GST Rate Recommended GST Rate
1 0202/0203/02
04/0205/0206
/0207/0208/0
209/0210/
0504		 (1) All goods [except fresh or chilled],
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
subject to the conditions as in the Foot Note		 12% 5%
    (2)All goods [except fresh or chilled],other than (1) above. 12% /5% Nil
2 0303/0304/03
05/0306/0307
/0308		 All goods [except fresh or chilled],
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
subject to the conditions as in the Foot Note		 5% Nil

 

S No. Chapter/
Heading/
Subheading/
Tariff item		 Name and Description of Item Present GST Rate Recommended GST Rate
3 0402 91 10,
0402 99 20		 Condensed milk 18% 12%
4 0710 Vegetables (uncooked or cooked by 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% Nil
5 0714 Manioc, arrowroot, salep, Jerusalem 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 5% Nil
6 0714 Manioc, arrowroot, salep, Jerusalem 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		 5% Nil
7 08 Dried makhana, whether or not shelled 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		 5% Nil


 

S No. Chapter/
Heading/
Subheading/
Tariff item		 Name and Description of Item Present GST Rate Recommended GST Rate
8 0801 Desiccated Coconut 12% 5%
9 1105 1. Flour of potatoes 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

 15% 5%
    2. Meals, powder, flakes, granules and pallets of potatoes 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		 18% Nil
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 powdered nor in the form of pellets 5% Nil
13 1404 [other
than 1404 90
10, 1404 90
40, 1404 90
50]		 Coconut shell, un-worked 5% Nil
14 1701 Khandsari sugar 5% Nil
15 1701 91,
1701 99		 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes other
those which attract are at 5% or Nil
GST.		 18% 12%
16 1704 Puffed Rice Chikki, Peanut Chikki, 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 18% 5%
17 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 18% 12%
18 2102 Other single cell micro-organisms, dead (but not including vaccines of heading 3002) 18% 12%
19 2103 90 10 Curry paste 18% 12%
20 2103 90 30 Mayonnaise and salad dressings 18% 12%
21 2103 90 40 Mixed, condiments and mixed seasoning 18% 12%
22 2106 Idli, dosa batter 12% 5%
23 2106 90 91 Diabetic foods 18% 12%
24 2106 90 99 Chutney Powder 18% 5%
25 2503 00 10 Sulphur recovered as by-product in refining of crude oil 18% 5%
26 26 Uranium Ore Concentrate 5% Nil
27 2621 Fly ash 18% 5%
28 2804 40 10 Medicinal grade oxygen 18% 12%
29 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid [(other than Fountain pen ink and Ball pen ink)] 18% 12%
30 4107 Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 12% 5%
31 4112 Leather further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 12% 5%
32 4113 Leather further prepared after tanning or crusting, including parchment dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 12% 5%

 

 

S No. Chapter/
Heading/
Subheading/
Tariff item		 Name and Description of Item Present GST Rate Recommended GST Rate
33 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 12% 5%
34 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 12% 5%
35 4202 22 20 Hand bags and shopping bags, of cotton 18% 12%
36 4202 22 30 Hand bags and shopping bags, of jute 18% 12%
37 5201 Raw Cotton, supplied by agriculturist to a registered person – to issue 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 5% 5% under reverse charge
38 5607 a) Coir, cordage and ropes
b) Jute Twine		 12% 5%
39 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 12% 5% With no refund of unutilised input tax credit
40 5609 Products of coir 12% 5%
41 5806 Narrow Woven Fabrics including Newar Cotton 12% 5% With no refund of unutilised input tax credit
42 6309 Worn clothing and other worn articles; rags 5%/12% Depending on sales value 5%
43 6505 Hats (knitted /crocheted) or made up from lace or other textile fabrics. 18% 12%
44 6815 (a) Fly ash bricks
(b) Fly ash aggregate with 90% or more fly ash content.		   12%

18%

   5%

5%
45 7113 Bangles of lac / shellac 3% Nil
46 8432 Parts [falling under heading 8432] of agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground
rollers falling under 8432		 12% 18%
47 8433 Parts [falling under heading 8433] of 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] 18% 12%
48 8452 Parts [falling under heading 8452] of Sewing machines falling under heading 8452 18% 12%
49 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 18% 12%
50 9021 Orthopaedic appliances, including crutches, surgical belts and trusses 5% 5%
51 9403 Furniture wholly made of bamboo or cane 18% 5%
52 9507 Fishing hooks 12% 5%
53 40, 84, 94 Specified parts of aircraft, namely,
a) aircraft engines [84071000, 8411];
b) aircraft tyres [40113000];
c) aircraft seats [94011000]		 18% / 28% 5%
54 Any Chapter (a) Scientific and technical
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]		 18% / 28% 5%
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