List of GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21 st MEETING

 

  1. The GST Council has recommended changes in the GST rates on the following goods:
S.
No.
HSN Description Present GST Rate Recommended GST rate
1. 0802 Walnuts, whether or not shelled 12% 5%
2. 0813 Tamarind dried 12% 5%
3. 2106 Roasted Gram 12% 5%
4. 2106 Custard powder 28% 18%
5. 2106 Batters, including idli / dosa batter 18% 12%
6. 2304, 2305,
2306
Oil cakes Nil for cattle feed 5% for other uses 5%
[irrespective of end use]
7. 2306 Cotton seed oil cake Nil for cattle feed 5% for other uses Nil [irrespective of end use]
8. 3307 41 00 Dhoop  batti,  dhoop,  sambhrani  and other similar items 12% 5%
9. 3926 Medical    grade    sterile    disposable gloves of plastics 28% 18%
10. 3926 Plastic raincoats 28% 18%
11. 4016 Rubber bands 28% 12%
12. 4016 Rice rubber rolls for paddy de-husking machine 28% 18%
13. 4907 Duty Credit Scrips 12% 5%
14. 50 to 55 Khadi fabric, sold through Khadi and Village     Industrries     Commission’s outlets 5% Nil
15. 5801 Corduroy fabrics 12% 5% [with no refund of ITC]
16. 5808 Saree fall 12% 5%
17. 6501 Textile caps 18% 12%
18. 6912 Idols made of clay 28% Nil
19. 44, 68, 83 Idols    of    wood,    stone    [including marble]  and  metals  [other  than  those made of precious metals] 28% 12%
20. 7102 Rough  industrial  diamonds  including unsorted rough diamonds 3% 0.25%
21. 8424 Nozzles  for drip irrigation  equipment or  sprinklers  [mechanical  appliances (whether  or  not  hand  operated)  for projecting,    dispersing    or    spraying liquids or powders] 18% 12%
22. 8445 Charkha  for  hand  spinning  of  yarns, including amber charkha Nil / 18% Nil
23. 8528 Computer monitors upto 20”
Note: Computer monitors upto 17” are already at 18%.
28% 18%
24. 9404 Cotton quilts 18% 5% on cotton quilts not exceeding Rs.1000 per piece, 12% on cotton quilts exceeding Rs.1000 per piece
25. 9601 Worked  corals,  other  than  articles  of coral 28% 5%
26. 9603 Brooms   and   brushes,   consisting   of twigs   or   other   vegetable   materials, bound    together,    with    or    without handles.
Note: Phool bahari jhadoo is already at Nil GST.
5% Nil
27. 9613 Kitchen gas lighters 28% 18%
28. Any Chapter Rosaries and prayer beads 18% 5%
29. Any Chapter Hawan samagri Applicable rate 5%
30. 4419 Table and Kitchenware etc. of wood 18% 12%
31. 4601, 4602 Grass, leaf and reed and fibre products, including mats, pouches, wallets 12% 5%
32. 4823 Paper Mache articles 18% 5%
33. 68 Stone inlay work 28% 12%
34. 6802 Statues,  statuettes,  pedestals;  high  or low reliefs, crosses, figures of animals, bowls,   vases,   cups,   cachou   boxes, writing  sets,  ashtrays,  paper  weights, artificial  fruit  and  foliage,  etc;  other ornamental goods essentially of stone. 28% 12%
35. 6909 Pots, jars and similar articles of a kind used  for the  conveyance  and  packing of goods of ceramic. 28% 12%
36. 6911 Tableware,        kitchenware,        other household articles and toilet articles of porcelain  or  china  [including  small accessories    bathroom    or    sanitary fittings  such  as  soap  dishes,  sponge baskets,   toothbrush   holders,   towel hooks and toilet paper holders] 18% 12%
37. 6912 Tableware,        kitchenware,        other household  articles  and  toilet  articles other   than   of   porcelain   or   china [including small accessories bathroom or sanitary fittings such as soap dishes, sponge   baskets,   toothbrush   holders, towel hooks and toilet paper holders]. 28% 12%
38. 6913 Statues and other ornamental articles. 28% 12%
39. 8306 All goods, including bells, gongs and the  like,  non-electric,  of  base  metal; statuettes and other ornaments of base metal    including    metal    bidriware; photograph, picture or similar frames, of base metal; mirrors of base metal, 18% 12%
40. 9601 Worked   ivory,   bone,   tortoise   shell, horn,  antlers,  mother  of  pearl,  and other   animal   carving   material   and articles  of  these  materials  (including articles    obtained    by    moulding)]; articles of coral 28% 12%

2. The issue of avoidance of 5% GST on pulses, cereals and flours, put up in unit container and bearing a registered brand name, was also discussed by the GST Council. After detailed deliberations, the Council recommended that the following amendments may be made to the existing Notifications, so as to provide that:

1) A brand registered as on 15.05.2017 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is
subsequently deregistered.

2) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be
treated as a registered brand for the purposes of levy of 5% GST.

3) A brand registered as on 15.05.2017 under any law for the time being in force in any other country shall also be deemed to be a registered brand for the purposes of levy of 5% GST.

4) A mark or name in respect of which actionable claim is available shall be deemed to be a registered brand name for the purposes of levy of 5% GST.

3. Indigenous handmade musical instruments attract Nil GST. The Council recommended a list of such handmade instruments [eligible for Nil GST rate]

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