Historical GST rate-change reference | Reviewed 21 October 2026
Important current-law notice: This page records recommendations made on 10 November 2017, not the GST rates applicable today. Rates, exemptions, classification conditions and reverse-charge provisions have been amended repeatedly, including substantial rate rationalisation in 2025. Check the applicable notification and its effective date before using a rate for invoicing, returns or advice.
At its meeting on 10 November 2017, the GST Council recommended changes to the tax treatment of several goods. The recommendations included reductions from 18% to 12%, from 12% to 5%, and from taxable rates to Nil, along with specific conditional concessions and reverse-charge proposals. The original schedule below is retained as a historical reference, including its stated earlier rates, recommended rates and HSN descriptions.
A recommendation by the GST Council does not, by itself, amend a tax rate. Legal effect depends on the relevant Central, State or Integrated GST notification issued under the applicable statute, together with any conditions, exemptions and commencement provisions.
Legal basis of GST rates and exemptions
Article 279A of the Constitution: establishes the GST Council and provides for its recommendations on matters including rates and exemptions. The Council's decisions are implemented through the relevant legal instruments.
Section 9(1) of the Central Goods and Services Tax Act, 2017: provides for levy and collection of central tax on intra-State supplies at rates notified by the Government on the recommendations of the Council, subject to statutory limits and exclusions. Corresponding State GST provisions govern State tax.
Section 5(1) of the Integrated Goods and Services Tax Act, 2017: governs levy of integrated tax on inter-State supplies, at notified rates and subject to statutory conditions.
Section 11 of the CGST Act and Section 6 of the IGST Act: empower the Government to grant exemptions by notification, subject to conditions. A Nil-rated supply is different from a supply that is exempt by a particular notification, although both can have no output GST in relevant circumstances; the applicable legal classification matters.
Section 9(3) of the CGST Act: permits notified categories of supply to be taxed under the reverse charge mechanism (RCM), under which the recipient, rather than the supplier, is liable to pay tax. This is relevant to the 2017 proposal for raw cotton supplied by agriculturists to registered persons.
HSN (Harmonised System of Nomenclature): the internationally based goods-classification system used in Indian customs and GST tariff schedules. The correct tariff entry depends on the goods' description, tariff notes, exclusions and notifications, not only a broad HSN chapter number.
Goods for which GST rate changes were recommended on 10 November 2017
The following table reproduces the 54 numbered items and two additional unnumbered sub-entries from the original webpage. Both rate columns are historical. A few original entries contain apparent inconsistencies or proposals other than rate reductions; these are retained for fidelity and should not be treated as a verified legal tariff.
| No. | HSN / tariff | Goods description and historical conditions | Earlier rate | 2017 proposed rate |
|---|---|---|---|---|
| 1 | 0202/0203/02 04/0205/0206 /0207/0208/0 209/0210/ 0504 | (1) All goods [except fresh or chilled], put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the subject to the conditions as in the Foot Note | 12% | 5% |
| (2)All goods [except fresh or chilled],other than (1) above. | 12% /5% | Nil | |
| 2 | 0303/0304/03 05/0306/0307 /0308 | All goods [except fresh or chilled], other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the subject to the conditions as in the Foot Note | 5% | Nil |
| 3 | 0402 91 10, 0402 99 20 | Condensed milk | 18% | 12% |
| 4 | 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen other than those put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note | 5% | Nil |
| 5 | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, dried, whether or not sliced or in the form of pellets | 5% | Nil |
| 6 | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, other than those put up in unit container whether or not sliced or in the form of pellets. and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note | 5% | Nil |
| 7 | 08 | Dried makhana, whether or not shelled or peeled other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note | 5% | Nil |
| 8 | 0801 | Desiccated Coconut | 12% | 5% |
| 9 | 1105 | 1. Flour of potatoes put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available (other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily), subject to the conditions as in the Foot Note | 15% | 5% |
| 2. Meals, powder, flakes, granules and pallets of potatoes other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available (other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily), subject to the conditions as in the Foot Note | 18% | Nil | |
| 10 | 1106 10 10 | Guar Meal | 5% | Nil |
| 11 | 1203 | Copra other than of seed quality | 5% | 5% |
| 12 | 1210 10 00 | Hop cones, neither ground nor powdered nor in the form of pellets | 5% | Nil |
| 13 | 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] | Coconut shell, un-worked | 5% | Nil |
| 14 | 1701 | Khandsari sugar | 5% | Nil |
| 15 | 1701 91, 1701 99 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes other those which attract are at 5% or Nil GST. | 18% | 12% |
| 16 | 1704 | Puffed Rice Chikki, Peanut Chikki, Sesame Chikki til chikki, til patti, til revdi, sugar makhana, gajak, groundnut sweats Khaja, Khajuli, Anarsa, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana | 18% | 5% |
| 17 | 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | 18% | 12% |
| 18 | 2102 | Other single cell micro-organisms, dead (but not including vaccines of heading 3002) | 18% | 12% |
| 19 | 2103 90 10 | Curry paste | 18% | 12% |
| 20 | 2103 90 30 | Mayonnaise and salad dressings | 18% | 12% |
| 21 | 2103 90 40 | Mixed, condiments and mixed seasoning | 18% | 12% |
| 22 | 2106 | Idli, dosa batter | 12% | 5% |
| 23 | 2106 90 91 | Diabetic foods | 18% | 12% |
| 24 | 2106 90 99 | Chutney Powder | 18% | 5% |
| 25 | 2503 00 10 | Sulphur recovered as by-product in refining of crude oil | 18% | 5% |
| 26 | 26 | Uranium Ore Concentrate | 5% | Nil |
| 27 | 2621 | Fly ash | 18% | 5% |
| 28 | 2804 40 10 | Medicinal grade oxygen | 18% | 12% |
| 29 | 3215 | Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid [(other than Fountain pen ink and Ball pen ink)] | 18% | 12% |
| 30 | 4107 | Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 31 | 4112 | Leather further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 32 | 4113 | Leather further prepared after tanning or crusting, including parchment dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 33 | 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | 12% | 5% |
| 34 | 4115 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | 12% | 5% |
| 35 | 4202 22 20 | Hand bags and shopping bags, of cotton | 18% | 12% |
| 36 | 4202 22 30 | Hand bags and shopping bags, of jute | 18% | 12% |
| 37 | 5201 | Raw Cotton, supplied by agriculturist to a registered person – to issue notification under 9(3) of the CGST/SGST Acts to prescribe that tax on such supplies is to be paid by the recipient under reverse Charge | 5% | 5% under reverse charge |
| 38 | 5607 | a) Coir, cordage and ropes b) Jute Twine | 12% | 5% |
| 39 | 5608 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials | 12% | 5% With no refund of unutilised input tax credit |
| 40 | 5609 | Products of coir | 12% | 5% |
| 41 | 5806 | Narrow Woven Fabrics including Newar Cotton | 12% | 5% With no refund of unutilised input tax credit |
| 42 | 6309 | Worn clothing and other worn articles; rags | 5%/12% Depending on sales value | 5% |
| 43 | 6505 | Hats (knitted /crocheted) or made up from lace or other textile fabrics. | 18% | 12% |
| 44 | 6815 | (a) Fly ash bricks (b) Fly ash aggregate with 90% or more fly ash content. | 12% 18% | 5% 5% |
| 45 | 7113 | Bangles of lac / shellac | 3% | Nil |
| 46 | 8432 | Parts [falling under heading 8432] of agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers falling under 8432 | 12% | 18% |
| 47 | 8433 | Parts [falling under heading 8433] of harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce falling under heading 8433 [other than machinery of heading 8437] | 18% | 12% |
| 48 | 8452 | Parts [falling under heading 8452] of Sewing machines falling under heading 8452 | 18% | 12% |
| 49 | 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 18% | 12% |
| 50 | 9021 | Orthopaedic appliances, including crutches, surgical belts and trusses | 5% | 5% |
| 51 | 9403 | Furniture wholly made of bamboo or cane | 18% | 5% |
| 52 | 9507 | Fishing hooks | 12% | 5% |
| 53 | 40, 84, 94 | Specified parts of aircraft, namely, a) aircraft engines [84071000, 8411]; b) aircraft tyres [40113000]; c) aircraft seats [94011000] | 18% / 28% | 5% |
| 54 | Any Chapter | (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) Accessories, parts, consumables and live animals (for experimental purposes); (c) Computer software, Compact Disc Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Proto-types, the CIF value of which does not exceed Rs. 50000 in a financial year for import by Public funded research institution or a university or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital [Subject to specified conditions] | 18% / 28% | 5% |
Note: The source table contains a 15% earlier-rate entry for potato flour, a 12% to 18% entry for certain agricultural machinery parts, and entries with unchanged rates. They are preserved as published historical data rather than silently altered.
Historical definitions and brand-name conditions in the 2017 schedule
1. Unit container
In the original schedule, a unit container meant a package, large or small, such as a tin, can, box, jar, bottle, bag, carton, drum, barrel or canister, designed to hold a predetermined quantity or number indicated on the package.
2. Brand name and registered brand name
A brand name or trade name meant a name or mark, including a symbol, monogram, label, signature, invented word or writing, used to indicate a connection in the course of trade between specified goods and a person using that name or mark, whether or not the person's identity was shown.
For the historical entry, registered brand name included a brand registered on or after 15 May 2017 under the Trade Marks Act, 1999 (even if subsequently deregistered), under the Copyright Act, 1957, or under applicable law in another country.
3. Voluntary foregoing of rights in a brand name
The original footnote prescribed an affidavit to the jurisdictional Commissioner of Central tax where the relevant actionable claim or enforceable right in a brand name was voluntarily foregone. It also required an indelible declaration in English and the local language on each unit container. If the brand owner and packer were different persons, the brand owner had to file the prescribed affidavit and authorise the packer to print the declaration. These were conditions of the historical 2017 scheme; later amendments to packaged and labelled goods rules may supersede them for current transactions.
How to determine the applicable GST rate today
First identify the correct HSN classification and product description. Then consult the current rate or exemption notification, including amendments and any effective-date or transition provisions. Confirm whether the goods are subject to special rates, compensation cess, valuation conditions or reverse charge. Finally, determine whether the transaction is intra-State or inter-State and apply the relevant CGST/SGST or IGST provisions.
The historical 2017 percentages above should not be copied directly into a current tax invoice. For changes taking effect from September 2025 and subsequent amendments, use the current official GST Council and CBIC notifications and rate resources.
Official legal and GST references
- GST Council - official website, decisions and press releases
- CBIC GST portal - notifications, rates and circulars
- Central Board of Indirect Taxes and Customs
- India Code - CGST Act, IGST Act and related legislation
- GST common portal
This article is an informational and historical reference. For a particular supply, consult the notified rate entry and any subsequent amendments in force on the relevant date.