The GST Council meeting held on 10.11.2017 has recommended to reduce GST Rate on the following goods. 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 reduce GST rate to 12%, 5% or 0%
S No. | Chapter/ Heading/ Subheading/ Tariff item |
Name and Description of Item | Present GST Rate | Recommended GST 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; |
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% |
Foot Note:
(i) The phrase "unit container" means a package, whether large or small (for
example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister)
designed to hold a predetermined quantity or number, which is indicated on such
package.
(ii) (a) The phrase "brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase "registered brand name" means, -
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country.
(iii) For foregoing an actionable claim or enforceable right on a brand name,
-
(a) the person undertaking packing of such goods in unit containers which bears
a brand name shall file an affidavit to that effect with the jurisdictional
commissioner of Central tax that he is voluntarily foregoing his actionable
claim or enforceable right on such brand name as defined in Explanation (ii)(a);
and
(b) the person undertaking packing of such goods in unit containers which bear a
brand name shall, on each such unit containers, clearly print in indelible ink,
both in English and the local language, that in respect of the brand name as
defined in Explanation (ii)(a) printed on the unit containers he has foregone
his actionable claim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on
a brand name and the person undertaking packing of such goods in unit containers
are two different persons, then the person having an actionable claim or
enforceable right on a brand name shall file an affidavit to that effect with
the jurisdictional Commissioner of Central tax of the person undertaking packing
of such goods that he is voluntarily foregoing his actionable claim or
enforceable right on such brand name as defined in Explanation (ii)(a); and he
has authorised the person [undertaking packing of such goods in unit containers
bearing said brand name] to print on such unit containers in indelible ink, both
in English and the local language, that in respect of such brand name he [the
person owning the brand name] is voluntarily foregoing the actionable claim or
enforceable right voluntarily on such brand name.
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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
List of goods on GST rate retained to be 28% as recommended by GST Council on 10.11.2017
List of Goods on GST Reduced to 12%, 5% or 0%
List of goods for IGST Rate reduction recommended by GST Council