The Meeting of GST Council held on 10.11.2017 recommended to retain GST Rate on the following goods to 28%. It will be effective only after publishing Gazette Notification / Circulars to give lawful effect to the deduction.
List of Goods for which GST Council recommended to retain GST rate at 28%
| S No. | Chapter/ Heading/ Subheading/ Tariff item |
Name and Description of Item |
| 1 | 1703 | Molasses |
| 2 | 2106 90 20 | Pan masala |
| 3 | 2202 10 | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured |
| 4 | 2401 | Un manufactured tobacco; tobacco refuse [other than tobacco leaves] |
| 5 | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
| 6 | 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences [including biris] |
| 7 | 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers |
| 8 | 3208 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter |
| 9 | 3209 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium |
| 10 | 3210 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather |
| 11 | 3214 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like |
| 12 | 4011 | New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres; and of a kind used on aircraft] |
| 13 | 4012 | Retreaded or used tyres and flaps |
| 14 | 8407 | Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] |
| 15 | 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) |
| 16 | 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 |
| 17 | 8413 | Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] |
| 18 | 8415 | Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated |
| 19 | 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 |
| 20 | 8422 | Dish washing machines, household [8422 11 00] and other [8422 19 00] |
| 21 | 8450 | Household or laundry-type washing machines, including machines which both wash and dry |
| 22 | 8483 | Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) |
| 23 | 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) |
| 24 | 8508 | Vacuum cleaners |
| 25 | 8509 | Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder ] |
| 26 | 8510 | Shavers, hair clippers and hair-removing appliances, with self contained electric motor |
| 27 | 8511 | Electrical ignition or starting equipment of a kind used for spark ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines |
| 28 | 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 |
| 29 | 8525 | Digital cameras and video cameras recorders [other than CCTV] |
| 30 | 8528 | Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches and set top box for television] |
| 31 | 8701 | Road tractor for semi-trailers of engine capacity exceeding 1800 CC |
| 32 | 8702 | Motor vehicles for the transport of ten or more persons, including the driver |
| 33 | 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons] |
| 34 | 8704 | Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] |
| 35 | 8705 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) |
| 36 | 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 |
| 37 | 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 |
| 38 | 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] |
| 39 | 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles |
| 40 | 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars |
| 41 | 8714 | Parts and accessories of vehicles of headings 8711 and 8713 |
| 42 | 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] |
| 43 | 8803 | Aircrafts for personal use |
| 44 | 8903 | Yachts and other vessels for pleasure or sports; rowing boats and canoes |
| 45 | 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 |
| 46 | 9504 | Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90] |
| 47 | 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof |
| 48 | 9616 | Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations |
| 49 | 9804 | All dutiable articles intended for personal use |
| 50 | - | Any Chapter Lottery-Authorised by State Governments |
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GST RATE CHANGES 10.11.2017
List of goods recommended for reduction of GST from 28% to 18% by GST Council on 10.11.2017
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List of Goods on GST Reduced to 12%, 5% or 0%
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