Revised GST Rate Approved by GST Council on 11.06.2017 – 69 Items

By | June 12, 2017
36 Comments
(Last Updated On: June 14, 2017)

REVISED GST RATE FOR CERTAIN GOODS

[As per discussions in the 16th GST Council Meeting held on 11th June, 2017]

PRESS RELEASE, DATED 12-6-2017

S. No.Chapter/Heading/Sub-heading/Tariff itemDescription of goodsEarlier GST rate approved by the GST CouncilRevised GST Rate approved by the GST Council
1.0506, 0507 90Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc.5%0%
2.0801Cashew nut12%5%
3.0801Cashew nut in shell12%5% [under reverse charge]
4.0806Raisin12%5%
5.1104Cereal grains hulled5%0%
6.1702Palmyra jaggery18%0%
7.20 [All goods]Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly18%/12%12%
8.2103, 2103 00, 2103 90 90Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces18%12%
9.2103 90 10, 2103 90 30, 2103 90 40Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings28%18%
10.2106Bari made of pulses including mungodi18%12%
11.2201 90 10Ice and snow12%5%
12.2501Salt, all types5%0%
13.27Bio gas12%5%
14.28Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 200212%0%
15.30Insulin12%5%
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
18%12%
17.3304 20 00Kajal [other than kajal pencil sticks]28%Nil
18.3304 20 00Kajal pencil sticks28%18%
19.3307Agarbatti12%5%
20.3407Dental wax28%18%
21.3822All diagnostic kits and reagents18%12%
22.3926Plastic beads28%12%
23.3926 90 99Plastic Tarpaulin28%18%
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].
28%18%
25.4820Exercise books and note books18%12%
26.4823Kites12%5%
27.4903Children’s’ picture, drawing or colouring books12%Nil
28.57Coir mats, matting and floor covering12%5%
29.65 [All goods]Headgear and parts thereof28%18%
30.6703Human hair, dressed, thinned, bleached or otherwise worked28%0%
31.68Fly ash blocks28%12%
32.6810 11 90Pre cast Concrete Pipes28%18%
33.6906Salt Glazed Stone Ware Pipes28%18%
34.7015 10Glasses for corrective spectacles and flint buttons18%12%
35.71Rough precious and semi-precious stones3%0.25%
36.7607Aluminium foil28%18%
37.8215Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs18%12%
38.8308All goods, including hooks and eyes28%18%
39.84Pawan Chakki that is Air Based Atta Chakki28%5%
40.84Fixed Speed Diesel Engines28%12%
41.4011Rear Tractor tyres and rear tractor tyre tubes28%18%
42.8708Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle28%18%
43.8423 & 9016Weighing Machinery [other than electric or electronic weighing machinery]28%18%
44.8443Printers [other than multifunction printers]28%18%
45.8482Ball bearing, Roller Bearings, Parts & related accessories28%18%
46.8504Transformers Industrial Electronics28%18%
47.8504Electrical Transformer28%18%
48.8504Static Convertors (UPS)28%18%
49.8521Recorder28%18%
50.8525CCTV28%18%
51.8525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.28%12%
52.8528Set top Box for TV28%18%
53.8528Computer monitors not exceeding 17 inches28%18%
54.8539Electrical Filaments or discharge lamps28%18%
55.8544Winding Wires28%18%
56.8544Coaxial cables28%18%
57.8544 70Optical Fiber28%18%
58.8472Perforating or stapling machines (staplers), pencil sharpening machines28%18%
59.8715Baby carriages28%18%
60.9002Intraocular lens18%12%
61.9004Spectacles, corrective18%12%
62.9017Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers)28%18%
63.9403Bamboo furniture28%18%
64.9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]28%12%
65.9506Swimming pools and padding pools28%18%
66.9603 10 00Muddhas made of sarkanda and phool bahari jhadoo5%0%
67.9704Postage or revenue stamps, stamp-post marks, first-day covers, etc.12%5%
68.9705Numismatic coins12%5%
69.4823 90 11, 8472, 9101, 9102, 9021Braille paper, braille typewriters, braille watches, hearing aids and other appliances to 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)]		–5%

Download Revised GST Rates PDF File

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

Leave a Reply

Your email address will not be published.