GST Rates recommended for Revision in GST Council Meeting

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  • Recommended GST Rates

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.
HSNDescriptionPresent
GST Rate
Recommended
GST rate
1802Walnuts, whether or not shelled12%5%
2813Tamarind dried12%5%
32106Roasted Gram12%5%
42106Custard powder28%18%
52106Batters, including idli / dosa batter18%12%
62304, 2305,
2306
Oil cakesNil for
cattle feed
5% for other uses
5%
[irrespective of end use]
72306Cotton seed oil cakeNil for
cattle feed
5% for other uses
Nil
[irrespective of end use]
83307 41 00Dhoop  batti,  dhoop,  sambhrani  and
other similar items
12%5%
93926Medical    grade    sterile    disposable
gloves of plastics
28%18%
103926Plastic raincoats28%18%
114016Rubber bands28%12%
124016Rice rubber rolls for paddy de-husking
machine
28%18%
134907Duty Credit Scrips12%5%
1450 to 55Khadi fabric, sold through Khadi and
Village    Industrries    Commission’s
outlets
5%Nil
155801Corduroy fabrics12%5% [with no
refund of ITC]
165808Saree fall12%5%
176501Textile caps18%12%
186912Idols made of clay28%Nil
1944, 68, 83Idols   of   wood,   stone   [including
marble] and metals [other than those made of precious metals]
28%12%
207102Rough industrial diamonds including
unsorted rough diamonds
3%0.25%
218424Nozzles for drip irrigation equipment
or sprinklers [mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders]
18%12%
228445Charkha for hand spinning of yarns,
including amber charkha
Nil / 18%Nil
238528Computer monitors upto 20”
Note: Computer monitors upto 17” are
already at 18%.
28%18%
249404Cotton quilts18%5% on cotton
quilts not exceeding
Rs.1000 per piece,
12% on cotton quilts exceeding Rs.1000 per piece
259601Worked corals, other than articles of
coral
28%5%
269603Brooms  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
279613Kitchen gas lighters28%18%
28Any ChapterRosaries and prayer beads18%5%
29Any ChapterHawan samagriApplicable
rate
5%
304419Table and Kitchenware etc. of wood18%12%
314601, 4602Grass, leaf and reed and fibre products,
including mats, pouches, wallets
12%5%
324823Paper Mache articles18%5%
3368Stone inlay work28%12%
346802Statues, 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%
356909Pots, jars and similar articles of a kind
used for the conveyance and packing of goods of ceramic.
28%12%
366911Tableware,       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%
376912Tableware,       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%
386913Statues and other ornamental articles.28%12%
398306All 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%
409601Worked  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.

About the Author:

Shrijay Sheth
Shrijay, co-founder of LegalWiz.in, is best known for his business acumen. On this platform, he shares his experiences backed by a strong understanding of digital commerce businesses. His more than a decade-long career includes a contribution to some of the highly successful startups and eCommerce brands across the globe.

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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