GST Rates recommended for Revision in GST Council Meeting

Published On: Sep 13, 2017Last Updated: Mar 22, 20192.6 min read

The latest Meeting of GST Council held on September 9, 2017 has ended up with revision of due dates for filing GST Return and also recommending changes in the Present GST rates. The details regarding the extension of date for GST filing has already been discussed in our blog Relief to GST Taxpayers – Deadline of GSTR 1 extended.

Here, we are discussing the recommended changes in the rates of the Goods. Find the recommended rates below:

S.
No.
HSN Description Present
GST Rate
Recommended
GST rate
1 802 Walnuts, whether or not shelled 12% 5%
2 813 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%

The rates provided here are recommendations yet are to be implemented by GST Council.

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CS Prachi Prajapati
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CS Prachi Prajapati

Company Secretary with a forte in content writing! Started as a trainee, she is now leading as a Content Writer and a Product Developer on technical hand of LegalWiz.in. The author finds her prospect to carve out a valuable position in Legal and Secretarial field.

One Comment

  1. A.K Pandey 02/07/2018 at 1:28 pm - Reply

    Hi,
    Thanks for sharing this blog with us, I read your article, your blog contains very important information for us, I appreciate your work and effort. You have GST Expert level of knowledge.

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