Revised GST Rate For Certain Goods (11 June 2017)

revised rate gst

S.
No.
Chapter / Heading / Sub- heading / Tariff item Description of goods Revised GST Rate Earlier GST Rate 
1. 0506,   0507
90
Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc. 0% 5%
2. 0801 Cashew nut 5% 12%
3. 0801 Cashew nut in shell 5%
[under   reverse charge]
12%
4. 0806 Raisin 5% 12%
5. 1104 Cereal grains hulled 0% 5%
6. 1702 Palmyra jaggery 0% 18%
7. 20
[All goods]
Preparations  of  vegetables,  fruits,  nuts  or other   parts   of   plants,   including   pickle, murabba, chutney, jam, jelly 12% 18%/12%
8. 2103,   2103
00, 2103 90
90
Ketchup  &  Sauces  [other  than  curry  paste; mayonnaise   and   salad   dressings;   mixed condiments and mixed seasonings], Mustard sauces 12% 18%
9. 2103 90 10,
2103 90 30,
2103 90 40
Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings 18% 28%
10. 2106 Bari made of pulses including mungodi 12% 18%
11. 2201 90 10 Ice and snow 5% 12%
12. 2501 Salt, all types 0% 5%
13. 27 Bio gas 5% 12%
14. 28 Dicalcium  phosphate  (DCP)  of  animal  feed grade    conforming    to    IS    specification No.5470 : 2002 0% 12%
15. 30 Insulin 5% 12%
16. 29, 30, 3302 (i)   Menthol and menthol crystals,
(ii)  Peppermint (Mentha Oil),
(iii) Fractionated  /  de-terpenated  mentha  oil (DTMO),
(iv) De-mentholised oil (DMO),
(v)  Spearmint oil,
(vi) Mentha piperita oil
12% 18%
17. 3304 20 00 Kajal [other than kajal pencil sticks] Nil 28%
18. 3304 20 00 Kajal pencil sticks 18% 28%
19. 3307 Agarbatti 5% 12%
20. 3407 Dental wax 18% 28%
21. 3822 All diagnostic kits and reagents 12% 18%
22. 3926 Plastic beads 12% 28%
23. 3926 90 99 Plastic Tarpaulin 18% 28%
24. 4202 (i)    School satchels and bags other than of leather or composition leather;
(ii)   Toilet cases [4202 12 10];
(iii)  Hand   bags   and   shopping   bags   of artificial plastic material  [4202  22 10], of cotton [4202 22 20], of jute [4202 22 30], vanity bags [4202 22 40];
(iv)  Handbags  of  other materials  excluding wicker  work  or  basket  work  [4202  29 10].
18% 28%
25. 4820 Exercise books and note books 12% 18%
26. 4823 Kites 5% 12%
27. 4903 Children’s’   picture,   drawing   or   colouring books Nil 12%
28. 57 Coir mats, matting and floor covering 5% 12%
29. 65
[All goods]
Headgear and parts thereof 18% 28%
30. 6703 Human  hair,  dressed,  thinned,  bleached  or otherwise worked 0% 28%
31. 68 Fly ash blocks 12% 28%
32. 6810 11 90 Pre cast Concrete Pipes 18% 28%
33. 6906 Salt Glazed Stone Ware Pipes 18% 28%
34. 701,510 Glasses  for  corrective  spectacles  and  flint buttons 12% 18%
35. 71 Rough precious and semi-precious stones 0.25% 3%
36. 7607 Aluminium foil 18% 28%
37. 8215 Spoons,    forks,    ladles,    skimmers,    cake servers, fish knives, tongs 12% 18%
38. 8308 All goods, including hooks and eyes 18% 28%
39. 84 Pawan Chakki that is Air Based Atta Chakki 5% 28%
40. 84 Fixed Speed Diesel Engines 12% 28%
41. 4011 Rear Tractor tyres and rear tractor tyre tubes 18% 28%
42. 8708 Rear   Tractor   wheel   rim,   tractor   centre housing, tractor housing transmission, tractor support front axle 18% 28%
43. 8423         & Weighing Machinery [other than  electric  or 18% 28%
9016 electronic weighing machinery]
44. 8443 Printers [other than multifunction printers] 18% 28%
45. 8482 Ball bearing, Roller Bearings, Parts & related accessories 18% 28%
46. 8504 Transformers Industrial Electronics 18% 28%
47. 8504 Electrical Transformer 18% 28%
48. 8504 Static Convertors (UPS) 18% 28%
49. 8521 Recorder 18% 28%
50. 8525 CCTV 18% 28%
51. 852,560 Two-way   radio   (Walkie   talkie)   used   by defence, police and paramilitary forces etc. 12% 28%
52. 8528 Set top Box for TV 18% 28%
53. 8528 Computer monitors not exceeding 17 inches 18% 28%
54. 8539 Electrical Filaments or discharge lamps 18% 28%
55. 8544 Winding Wires 18% 28%
56. 8544 Coaxial cables 18% 28%
57. 854,470 Optical Fiber 18% 28%
58. 8472 Perforating  or  stapling  machines  (staplers), pencil sharpening machines 18% 28%
59. 8715 Baby carriages 18% 28%
60. 9002 Intraocular lens 12% 18%
61. 9004 Spectacles, corrective 12% 18%
62. 9017 Instruments for measuring length, for use in the  hand  (for  example,  measuring  rods  and tapes, micrometers, callipers) 18% 28%
63. 9403 Bamboo furniture 18% 28%
64. 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 12% 28%
65. 9506 Swimming pools and padding pools 18% 28%
66. 9603 10 00 Muddhas made of sarkanda and phool bahari jhadoo 0% 5%
67. 9704 Postage    or    revenue    stamps,    stamp-post marks, first-day covers, etc. 5% 12%
68. 9705 Numismatic coins 5% 12%
69. 4823 90 11, Braille   paper,   braille   typewriters,   braille 5%
8472,  9101, watches, hearing aids and other appliances to
9102, 9021 compensate for a defect or disability
[These goods are covered in List 32 appended to  notification  No.12/2012-Customs,  dated 17.03.2012 and are already at 5% GST rate (Chapter 90)]

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