GST Rates recommended for Revision in GST Council Meeting
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.
About the Author
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.
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.