the gst guru

The GST Council has recommended changes in the GST rates on the following goods:

 

LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st  MEETING HELD ON 9 TH   SEPTEMBER, 2017

 

S.

No.

HSN Description Present

GST Rate

Recommended

GST rate

1. 0802 Walnuts, whether or not shelled 12% 5%
2. 0813 Tamarind dried 12% 5%
3. 2106 Roasted Gram 12% 5%
4. 2106 Custard powder 28% 18%
5. 2106 Batters, including idli I 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 I 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%

 

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The GST Guru