web analytics
Item Name Old Rate New Rate
1) Mango sliced dried 12% 5%
2) Khakra and plain chapati 12% 5%
3) Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government, subject to specified conditions 18% 5%
4) Namkeens other than those put up in unit container and, -
> bearing a registered brand name; or
> 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
12% 5%
5) Imposing GST only on the net quantity of superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] 18% 18%
6) Ayurvedic, Unani, Siddha, Homeopathy medicines, other than those bearing a brand name 12% 5%
7) Poster Colour 28% 18%
8) Modelling paste for children amusement 28% 18%
9) Plastic waste, parings or scrap 18% 5%
10) Rubber  waste, parings or scrap 18% 5%
11) Hard Rubber waste or scrap 28% 5%
12) Paper waste or scrap 12% 5%
13) Duty credit scrips 5% Nil
14) Sewing thread of manmade filaments, whether or not put up for retail sale 18% 12%
15) All synthetic filament yarn, such as nylon, polyester, acrylic, etc. 18% 12%
16) All artificial filament yarn, such as viscose rayon, Cuprammonium, 18% 12%
17) Sewing thread of manmade staple fibres 18% 12%
18) Yarn of manmade staple fibres 18% 12%
19) Real Zari 12% 5%
20) All goods falling under heading 6802 [other than those of marble and granite or those which attract 12 percent GST] 28% 18%
21) Cullet or other waste or scrap of Glass 18% 5%
22) Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 28% 18%
23) Plain Shaft Bearing 8483 28% 18%
24) Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP 28% 18%
25) Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 28% 18%
26) E-Waste 28/18 % 5%
27) Biomass briquettes 18% 5%

The Council also rationalised GST rates on 12 job work services:

Particulars  Rates
Job work services in relation to all products falling in Chapter 71 (including imitation jewellery)  5%
Job work services in relation to food and food products falling under Chapters 1 to 22 of the HS Code (except packing of processed milk into packets) 5%
Job work services in relation to products falling under Chapters 23 of the HS Code except dog and cat food put up for retail sale -  5%
Job work in relation to manufacture of umbrella 12%
Job work in relation to manufacture of clay bricks falling under CTH 69010010 5%
Services by way of printing on job work basis or on goods belonging to others in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @ 5% or Nil 5%
 Services by way of printing on job work basis or on goods belonging to others in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @ 12%  12%
Services by way of printing on job work basis or on goods belonging to others in relation to printing of goods falling under Chapter 48 or 49, other than those covered by (6) and (7) above - 18%
Services by way of printing in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @ 5% or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer 12%
Services by way of printing in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @ 5% or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer 12%
Services by way of printing of all goods falling under Chapter 48 or 49 which attract GST @12%, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer 12%
Services by way of printing of all goods falling under Chapter 48 or 49 which attract GST @18% or above, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer 18%
  1. GST - Goods and Services Tax, India
  2. GST News & Updates
Ask Download

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
Jail