GST revised rates list and everything you need to know

GST revised rates list and everything you need to know

Union Finance Minister Arun Jaitley on Friday 10-Nov-2017 said 178 items have been put into lower tax category of 18 per cent out of 228 items in 28 pc tax bracket previously. Below are the highlights GST revised rates list and everything you need to know about new changes in GST.

  • 178 items – moved from 28 to 18
  • 13 items moved from 18 to 12
  • 6 items moved from 18 to 5
  • 8 items moved from – 12 to 5
  • 6 items moved from – 5 to nil

Restaurants

  • Restaurant – 5% – no ITC – mandatory
  • Outdoor catering – 18% with ITC
  • Hotel with Rs 7,500 and up room rent – 18% with ITC
  • Hotel below Rs 7,500 room rent – 5% without ITC

Compliance

  • Return filing procedure  – till March 31, 2017 – GSTR 3B
  • Small tax payers – filing of return will be simplified
  • Below 1.5 cr – quarterly filing of GSTR-1
  • Above 1.5 cr
  • GSTR-1 – July to Oct – By Dec 31
  • Every month from Nov to March – 10th of subsequent month

Late filing fee – Rs 50 per day as against Rs 200 per day (Rs 20 if nil returns)

Extension of dates

  • GSTR-ITC-04 – July to Sep – Dec 31
  • GSTR 4 – Dec 24
  • GSTR5/6 – 11 Dec, 15 Dec and 31 Dec
  • TRAN-1 = Dec 31

Composition

  • Composition rate – 1% even for manufacturers – 1% to be paid only on taxable goods
  • Composition eligible even if the composition dealer provide services upto Rs 5 lakh
  • Composition now 1.5 cr (law will be amended to provide for 2 cr)

All changes from 15 nov – prospectively

 

Description of GoodsOldNew
ItemGSTGST
1704Chewing gum / bubble0.280.18
gum and white chocolate,
not containing cocoa
1804Cocoa butter, fat and oil0.280.18
1805Cocoa powder, not0.280.18
containing added sugar or
sweetening matter
1806Chocolates and other food0.280.18
preparations containing
cocoa
1901 90Malt extract; food0.280.18
[otherpreparations of flour,
than 1901groats, meal, starch or
10, 1901malt extract, not
20 00]containing cocoa or
containing less than 40%
by weight of cocoa
calculated on a totally
defatted basis, not
elsewhere specified or
included; food
preparations of goods of
heading 0401 to 0404, not
containing cocoa or
containing less than 5%
by weight of cocoa
calculated on a totally
defatted basis not
elsewhere specified or
included [other than
preparations for infants or
young children, put up for
retail sale and mixes and
doughs for the preparation
of bakers’ wares of
heading 1905]
1905 32Waffles and wafers coated0.280.18
with chocolate or
containing chocolate

 

2106Food preparations not0.280.18
elsewhere specified or
included i.e. Protein
concentrates and textured
protein substances,
Sugar-syrups containing
added flavouring or
colouring matter, not
elsewhere specified or
included; lactose syrup;
glucose syrup and malto
dextrine syrup, Compound
preparations for making
non-alcoholic beverages,
Food flavouring material,
Churna for pan, Custard
powder
2202 90Other non-alcoholic0.280.18
90beverages
OctoberAll goods [including0.280.18
1, 2202aerated waters],
containing added sugar or
other sweetening matter
or flavoured
2515 12Marble and travertine,0.280.18
20, 2515other than blocks
12 90
2516 12Granite, other than blocks0.280.18
00
2523Portland cement,0.280.18
aluminous cement, slag
cement, super sulphate
cement and similar
hydraulic cements,
whether or not coloured or
in the form of clinkers
3208Paints and varnishes0.280.18
(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

 

3209Paints and varnishes0.280.18
(including enamels and
lacquers) based on
synthetic polymers or
chemically modified
natural polymers,
dispersed or dissolved in
an aqueous medium
3210Other paints and0.280.18
varnishes (including
enamels, lacquers and
distempers); prepared
water pigments of a kind
used for finishing leather
3213Artists’, students’ or0.280.18
signboard painters’
colours, modifying tints,
amusement colours and
the like, in tablets, tubes,
jars, bottles, pans or in
similar forms or packings
3305All goods, i.e.0.280.18
[otherpreparations for use on
than3305the hair such as
9011,Shampoos; Preparations
3305 90for permanent waived or
19]straightening; Hair
lacquers; Brilliantines
(spirituous); Hair cream,
Hair dyes (natural, herbal
or synthetic) [other
than Hair oil]
3306Preparations for oral or0.280.18
[otherdental hygiene, including
than 3306and powders; yarn used
  • to clean between the teeth

10,3306(dental floss), in individual

  • 20]retail packages [other thandentifrices in powder or paste from (tooth powder or toothpaste)]

 

3307Pre-shave, shaving or0.280.18
after-shave preparations,
personal deodorants, bath
preparations, depilatories
and other perfumery,
cosmetic or toilet
preparations, not
elsewhere specified or
included; prepared room
deodorisers, whether or
not perfumed or having
disinfectant properties;
such as Pre-shave,
shaving or after-shave
Preparations, Shaving
cream, Personal
deodorants and
antiperspirants
3401 30Organic surface-active0.280.18
products and preparations
for washing the skin, in
the form of liquid or cream
and put up for retail sale,
whether or not containing
soap; paper, wadding, felt
and nonwovens,
impregnated, coated or
covered with soap or
detergent
3402Organic surface-active0.280.18
agents (other than soap);
surface-active
preparations, washing
preparations (including
auxiliary washing
preparations) and
cleaning preparations,
whether or not containing
soap, other than those of
heading 3401

 

3403Lubricating preparations0.280.18
(including cutting-oil
preparations, bolt or nut
release preparations, anti-
rust or anti-corrosion
preparations and mould
release preparations,
based on lubricants) and
preparations of a kind
used for the oil or grease
treatment of textile
materials, leather, furskins
or other materials, but
excluding preparations
containing, as basic
constituents, 70% or more
by weight of petroleum
oils or of oils obtained
from bituminous minerals
3405Polishes and creams, for0.280.18
footwear, furniture, floors,
coachwork, glass or
metal, scouring pastes
and powders and similar
preparations (whether or
not in the form of paper,
wadding, felt, nonwovens,
cellular plastics or cellular
rubber, impregnated,
coated or covered with
such preparations),
excluding waxes of
heading 3404
3407Modelling pastes,0.280.18
including those put up for
children’s amusement
3813Preparations and charges0.280.18
for fire-extinguishers;
charged fire-extinguishing
grenades
3819Hydraulic brake fluids and0.280.18
other prepared liquids for
hydraulic transmission,
not containing or
containing less than 70%
by weight of petroleum
oils or oils obtained from
bituminous minerals
3820Anti-freezing preparations0.280.18
and prepared de-icing
fluids

 

3918Floor coverings of0.280.18
plastics, whether or not
self-adhesive, in rolls or in
form of tiles; wall or
ceiling coverings of
plastics
3926Other articles of plastics0.280.18
[otherand articles of other
than 3926materials of headings
40 11,3901 to 3914 [other than
3926 90bangles of plastic, PVC
10]Belt Conveyor, plastic
beads and plastic
tarpaulins]
4011New pneumatic tyres, of0.280.18
rubber [other than of a
kind used on/in bicycles,
cycle-rickshaws and three
wheeled powered cycle
rickshaws; and Rear
Tractor tyres]
4012Retreaded or used tyres0.280.18
and flaps
4013Inner tubes of rubber0.280.18
[other than of a kind used
on/in bicycles, cycle-
rickshaws and three
wheeled powered cycle
rickshaws; and Rear
Tractor tyre tubes]
4016Other articles of0.280.18
[othervulcanised rubber other
than 4016than hard rubber (other
92 00]than erasers)
4017Hard rubber (for example0.280.18
ebonite) in all forms,
including waste and
scrap; articles of hard
rubber

 

4202Trunks, suit-cases, vanity-0.280.18
cases, executive-cases,
brief-cases, school
satchels, spectacle cases,
binocular cases, camera
cases, musical instrument
cases, gun cases,
holsters and similar
containers; travelling-
bags, insulated food or
beverages bags, toilet
bags, rucksacks,
handbags, shopping bags,
wallets, purses, map-
cases, cigarette-cases, to-
bacco- pouches, tool
bags, sports bags, bottle-
cases, jewellery boxes,
powder-boxes, cutlery
cases and similar
containers, of leather, of
sheeting of plastics, of
textile materials, of
vulcanised fibre or of
paperboard, or wholly or
mainly covered with such
materials or with paper
[other than School
satchels and bags other
than of leather or
composition leather, Toilet
cases, Hand bags and
shopping bags, of artificial
plastic material, of cotton,
or of jute, Vanity bags,
Handbags of other
materials excluding wicker
work or basket work]
4203Articles of apparel and0.280.18
clothing accessories, of
leather or of composition
leather
4206Articles of gut (other than0.280.18
silk-worm gut), of
goldbeater’s skin, of
bladders or of tendons

 

4410Particle board, Oriented0.280.18
Strand Board (OSB) and
similar board (for
example, wafer board) of
wood or other ligneous
materials, whether or not
agglomerated with resins
or other organic binding
substances, other than
specified boards
4411Fibre board of wood or0.280.18
other ligneous materials,
whether or not bonded
with resins or other
organic substances, other
than specified boards
4412Plywood, veneered panels0.280.18
and similar laminated
wood
4413Densified wood, in blocks,0.280.18
plates, strips, or profile
shapes
4414Wooden frames for0.280.18
paintings, photographs,
mirrors or similar objects
4418Builders’ joinery and0.280.18
carpentry of wood,
including cellular wood
panels, assembled
flooring panels, shingles
and shakes
4421Wood paving blocks,0.280.18
articles of densified wood
not elsewhere included or
specified, Parts of
domestic decorative
articles used as tableware
and kitchenware
4814Wall paper and similar0.280.18
wall coverings; window
transparencies of paper
6702Artificial flowers, foliage0.280.18
and fruit and parts
thereof; articles made of
artificial flowers, foliage or
fruit

 

6703Wool or other animal hair0.280.18
or other textile materials,
prepared for use in
making wigs or the like
6802Worked monumental or0.280.18
building stone (except
slate) and articles thereof,
other than goods of
heading 6801; mosaic
cubes and the like, of
natural stone (including
slate), whether or not on a
backing; artificially
coloured granules,
chippings and powder, of
natural stone (including
slate); of marble,
travertine and alabaster,
of Granite, of Other
calcareous stone
6803Worked slate and articles0.280.18
of slate or of
agglomerated slate
6808Panels, boards, tiles,0.280.18
blocks and similar articles
of vegetable fibre, of
straw or of shavings,
chips, particles, sawdust
or other waste, of wood,
agglomerated with
cement, plaster or other
mineral binders
6809Articles of plaster or of0.280.18
compositions based on
plaster; such as Boards,
sheets, panels, tiles and
similar articles, not
ornamented
6810Articles of cement, of0.280.18
concrete or of artificial
stone, whether or not

reinforced; such as Tiles,

flagstones, bricks and

similar articles, Building

blocks and bricks, Cement

bricks, Prefabricated

structural components for

Building or civil

engineering, Prefabricated

structural components for

building or civil

engineering

 

6812Fabricated asbestos0.280.18
fibres; mixtures with a
basis of asbestos or with
a basis of asbestos and
magnesium carbonate;
articles of such mixtures
or of asbestos (for
example, thread, woven
fabric, clothing, headgear,
footwear, gaskets),
whether or not reinforced,
other than goods of
heading 6811 or 6813
6813Friction material and0.280.18
articles thereof (for
example, sheets, rolls,
strips, segments, discs,
washers, pads), not
mounted, for brakes, for
clutches or the like, with a
basis of asbestos, of other
mineral substances or of
cellulose, whether or not
combined with textiles or
other materials
6814Worked mica and articles0.280.18
of mica, including
agglomerated or
reconstituted mica,
whether or not on a
support of paper,
paperboard or other
materials
6815Articles of stone or of0.280.18
other mineral substances
(including carbon fibres,
articles of carbon fibres
and articles of peat), not
elsewhere specified or
included
6901Blocks, tiles and other0.280.18
ceramic goods of siliceous
fossil meals (for example,
kieselguhr, tripolite or
diatomite) or of similar
siliceous earths
6904Ceramic flooring blocks,0.280.18
support or filler tiles and
the like

 

7321Stoves [other than0.280.18
kerosene stove and LPG
stoves], ranges, grates,
cookers (including those
with subsidiary boilers for
central heating),
barbecues, braziers, gas-
rings, plate warmers and
similar non-electric
domestic appliances, and
parts thereof, of iron or
steel
7322Radiators for central0.280.18
heating, not electrically
heated, and parts thereof,
of iron or steel; air heaters
and hot air distributors
(including distributors
which can also distribute
fresh or conditioned air),
not electrically heated,
incorporating a motor-
driven fan or blower, and
parts thereof, of iron or
steel
7324Sanitary ware and parts0.280.18
thereof of iron and steel
7418All goods other than0.280.18
utensils i.e. sanitary ware
and parts thereof of
copper
7419Other articles of copper0.280.18
[including chain and parts
thereof under 7419 10
and other articles under
7419 99] but not including
metal castings under 7419
91 00
7610 10Doors, windows and their0.280.18
  • frames and thresholds for doors

 

7615All goods other than0.280.18
utensils i.e. sanitary ware
and parts thereof
8212Razors and razor blades0.280.18
(including razor blade
blanks in strips)

 

8214Other articles of cutlery0.280.18
(for example, hair
clippers, butchers’ or
kitchen cleavers,
choppers and mincing
knives,); manicure or
pedicure sets and
instruments (including nail
files) [other than paper
knives, pencil sharpeners
and blades thereof]
8302Base metal mountings,0.280.18
fittings and similar articles
suitable for furniture,
doors, staircases,
windows, blinds,
coachwork, saddlery,
trunks, chests, caskets or
the like; base metal hat-
racks, hat-pegs, brackets
and similar fixtures;
castors with mountings of
base metal; automatic
door closers of base metal
8304Filing cabinets, card-index0.280.18
cabinets, paper trays,
paper rests, pen trays,
office-stamp stands and
similar office or desk
equipment, of base metal,
other than office furniture
of heading 9403
8305Fittings for loose-leaf0.280.18
binders or files, letter
clips, letter corners, paper
clips, indexing tags and
similar office articles, of
base metal; staples in
strips (for example, for
offices, upholstery,
packaging), of base metal
8310Sign-plates, name-plates,0.280.18
address-plates and similar
plates, numbers, letters
and other symbols, of
base metal, excluding
those of heading 9405
8407Spark-ignition0.280.18
reciprocating or rotary
internal combustion piston
engine

 

8418Refrigerators, freezers0.280.18
and other refrigerating or
freezing equipment,
electric or other; heat
pumps other than air
conditioning machines of
heading 8415
8419Storage water heaters,0.280.18
non-electric [8419 19]
(other than solar water
heater and system),
Pressure vessels,
reactors, columns or
towers or chemical
storage tanks [8419 89
10], Glass lined
equipment [8419 89 20],
Auto claves other than for
cooking or heating food,
not elsewhere specified or
included [8419 89 30],
Cooling towers and similar
plants for direct cooling
(without a separating wall)
by means of recirculated
water [8419 89 40], Plant
growth chambers and
rooms and tissue culture
chambers and rooms
having temperature,
humidity or light control
[8419 89 60], Apparatus
for rapid heating of semi-
conductor devices ,
apparatus for chemical or
physical vapour
deposition on
semiconductor wafers;
apparatus for chemical
vapour deposition on LCD
substratus [8419 89 70];
parts [8419 90]
8423Electric or electronic0.280.18
weighing machinery
(excluding balances of a
sensitivity of 5 centigrams
or better), including
weight operated counting
or checking machines;
weighing machine weights
of all kinds
8424Fire extinguishers0.280.18

 

8427Fork-lift trucks; other0.280.18
works trucks fitted with
lifting or handling
equipment
8428Other lifting, handling,0.280.18
loading or unloading
machinery (for example,
lifts, escalators,
conveyors, teleferics)
8429Self-propelled bulldozers,0.280.18
angledozers, graders,
levellers, scrapers,
mechanical shovels,
excavators, shovel
loaders, tamping
machines and road rollers
8430Other moving, grading,0.280.18
levelling, scraping,
excavating, tamping,
compacting, extracting or
boring machinery, for
earth, minerals or ores;
pile-drivers and pile-
extractors; snow-ploughs
and snow-blowers
8443Printers which perform0.280.18
two or more of the
functions of printing,
copying or facsimile
transmission, capable of
connecting to an
automatic data processing
machine or to a network
printers; copying
machines, facsimile
machines; ink cartridges
with or without print head

assembly and ink spray

 

nozzle

 

8472Other office machines (for0.280.18
example, hectograph or
stencil duplicating
machines, addressing
machines, automatic
banknote dispensers, coin
sorting machines, coin
counting or wrapping
machines [other than
Braille typewriters, electric
or non-
electric, Perforating or
stapling machines
(staplers), pencil
sharpening machines]
8476Automatic goods-vending0.280.18
machines (for example,
postage stamps, cigarette,
food or beverage
machines), including
money changing
machines
8483Transmission shafts0.280.18
(including cam shafts and
crank shafts) and cranks;
bearing housings and
plain shaft bearings;
gears and gearing; ball or
roller screws; gear boxes
and other speed
changers, including torque
converters; flywheels and
pulleys, including pulley
blocks; clutches and shaft
couplings (including
universal joints)
8484Gaskets and similar joints0.280.18
of metal sheeting
combined with other
material or of two or more
layers of metal; sets or
assortments of gaskets
and similar joints,
dissimilar in composition,
put up in pouches,
envelopes or similar
packings; mechanical
seals

 

8504Static converters (for0.280.18
example, rectifiers) and
inductors [other
than Transformers
Industrial Electronics;
Electrical Transformer;
Static Convertors (UPS)]
8506Primary cells and primary0.280.18
batteries
8507Electric accumulators,0.280.18
including separators
therefor, whether or not
rectangular (including
square)
8508Vacuum cleaners0.280.18
8509Electro-mechanical0.280.18
domestic appliances, with
self-contained electric
motor, other than vacuum
cleaners of heading 8508
8510Shavers, hair clippers and0.280.18
hair-removing appliances,
with self-contained
electric motor
8511Electrical ignition or0.280.18
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
8512Electrical lighting or0.280.18
signalling equipment
(excluding articles of

heading 8539),

windscreen wipers,

defrosters and demisters,

of a kind used for cycles

or motor vehicles

 

8513Portable electric lamps0.280.18
designed to function by
their own source of
energy (for example, dry
batteries, accumulators,
magnetos), other than
lighting equipment of
heading 8512
8517ISDN System [8517 690.280.18
10], ISDN Terminal
Adaptor [8517 69 20], X
25 Pads [8517 69 40]
8522Parts and accessories0.280.18
suitable for use solely or
principally with the
apparatus of headings
8519 or 8521
8525Transmission apparatus0.280.18
for radio-broadcasting or
television, whether or not
incorporating reception
apparatus or sound
recording or reproducing
apparatus; television
cameras, digital cameras
and video cameras
recorders [other than
CCTV]
8526Radar apparatus, radio0.280.18
navigational aid apparatus
and radio remote control
apparatus
8527Reception apparatus for0.280.18
radio-broadcasting,
whether or not combined,
in the same housing, with
sound recording or
reproducing apparatus or
a clock

 

8528Monitors and projectors,0.280.18
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 17
inches]
8529Parts suitable for use0.280.18
solely or principally with
the apparatus of headings
8525 to 8528
8530Electrical signalling,0.280.18
safety or traffic control
equipment for railways,
tramways, roads, inland
waterways, parking
facilities, port installations
or airfields (other than
those of heading 8608)
8536Electrical apparatus for0.280.18
switching or protecting
electrical circuits, or for
making connections to or

in electrical circuits (for

example, switches, relays,

fuses, surge suppressors,

plugs, sockets, lamp-

holders, and other

connectors, junction

boxes), for a voltage not

exceeding 1,000 volts :

connectors for optical

fibres optical fibres,

bundles or cables

 

8537Boards, panels, consoles,0.280.18
desks, cabinets and other
bases, equipped with two
or more apparatus of
heading 8535 or 8536, for
electric control or the
distribution of electricity,
including those
incorporating instruments
or apparatus of chapter
90, and numerical control
apparatus, other than
switching apparatus of
heading 8517
8539Sealed beam lamp units0.280.18
and ultra-violet or infra-
red lamps; arc lamps
[other than Electric
filament or discharge
lamps and LED lamps]
8544Insulated (including0.280.18
enamelled or anodised)
wire, cable and other
insulated electric
conductors, whether or
not fitted with connectors
[other than Winding
Wires; Coaxial cables;
Optical Fiber]
8545Brushes [8545 20 00] and0.280.18
goods under 8545
(including arc lamp carbon
and battery carbon)
8547Insulating fittings for0.280.18
electrical machines,
appliances or equipment,
being fittings wholly of
insulating material apart
from any minor
components of metal (for
example, threaded
sockets) incorporated
during moulding solely for
the purposes of assembly,
other than insulators of
heading 8546; electrical

 

9005Binoculars, monoculars,0.280.18
other optical telescopes,
and mountings therefor;
other astronomical
instruments and
mountings therefor, but
not including instruments
for radio-astronomy
9006Photographic (other than0.280.18
cinematographic)
cameras; photographic
flashlight apparatus and
flashbulbs other than
discharge lamps of
heading 8539
9010Apparatus and equipment0.280.18
for photographic
(including
cinematographic)
laboratories, not specified
or included elsewhere in
this Chapter;
negatoscopes; projection
screens
9011Compound optical0.280.18
microscopes, including
those for
photomicrography
cinephotomicrography or
microprojection
9012Microscopes other than0.280.18
optical microscopes;
diffraction apparatus
9013Liquid crystal devices not0.280.18
constituting articles
provided for more
specifically in other
headings; lasers, other
than laser diodes; other
optical appliances and
instruments, not specified
or included elsewhere in
this Chapter
9014Direction finding0.280.18
compasses; other
navigational instruments
and appliances

 

9015Surveying (including0.280.18
photogrammetrical
surveying), hydrographic,
oceanographic,
hydrological,
meteorological or
geophysical instruments
and appliances, excluding
compasses; rangefinders
9016Electric or electronic0.280.18
balances of a sensitivity
of 5 cg or better, with or
without weights
9022Apparatus based on the0.280.18
use of X-rays or of alpha,
beta or gamma radiations,
for \ including radiography
or radiotherapy apparatus,
X-ray tubes and other X-
ray generators, high
tension generators,
control panels and desks,
screens, examinations or
treatment tables, chairs
and the light
9023Instruments, apparatus0.280.18
and models, designed for
demonstrational purposes
(for example, in education
or exhibitions), unsuitable
for other uses
9101Wrist-watches, pocket-0.280.18
watches and other
watches, including stop-
watches, with case of
precious metal or of metal
clad with precious metal
9102Wrist-watches, pocket-0.280.18
watches and other
watches, including stop
watches, other than those
of heading 9101
9104Instrument panel clocks0.280.18
and clocks of a similar
type  for vehicles,
aircraft, spacecraft or
vessels

 

9106Time of day recording0.280.18
apparatus and apparatus
for measuring, recording
or otherwise indicating
intervals of time, with
clock or watch movement
or with synchronous motor
(for example, time
registers, time-recorders)
9107Time switches with clock0.280.18
or watch movement or
with synchronous motor
9108Watch movements,0.280.18
complete and assembled
9110Complete watch0.280.18
movements, unassembled
or partly assembled
(movement sets);
incomplete watch
movements, assembled;
rough watch movements
9111Watch cases and parts0.280.18
thereof
9112Cases for other than0.280.18
clocks, and parts thereof
9113Watch straps, watch0.280.18
bands and watch
bracelets, and parts
thereof
9114Other watch parts0.280.18
9401Seats (other than those of0.280.18
heading 9402), whether or
not convertible into beds,
and parts thereof
9403Other furniture [other than0.280.18
bamboo furniture] and
parts thereof

 

9404Mattress supports; articles0.280.18
of bedding and similar
furnishing (for example,
mattresses, quilts,
eiderdowns, cushions,
pouffes and pillows) fitted
with springs or stuffed or
internally fitted with any
material or of cellular
rubber or plastics,
whether or not covered
9405Lamps and lighting fittings0.280.18
including searchlights and
spotlights and parts
thereof, not elsewhere
specified or included;
illuminated signs,
illuminated name-plates
and the like, having a
permanently fixed light
source, and parts thereof
not elsewhere specified or
included
9505Festive, carnival or other0.280.18
entertainment articles,
including conjuring tricks
and novelty jokes
9506Articles and equipment for0.280.18
general physical exercise,
gymnastics, athletics
9508Roundabouts, swings,0.280.18
shooting galleries and
other fairground
amusements; [other than
travelling circuses and
travelling menageries]
9601Worked ivory, bone,0.280.18
tortoise-shell, horn,
antlers, coral, mother-of-
pearl and other animal
carving material, and
articles of these materials
(including articles
obtained by moulding)

 

9602Worked vegetable or0.280.18
mineral carving material
and articles of these
materials moulded or
carved articles of wax, of
stearin, of natural gums or
natural resins or of
modelling pastes, and
other moulded or carved
articles, not elsewhere
specified or included;
worked, unhardened
gelatin (except gelatin of
heading 3503) and
articles of unhardened
gelatin
9611Date, sealing or0.280.18
numbering stamps, and
the like (including devices
for printing or embossing
labels), designed for
operating in the hand;
hand-operated composing
sticks and hand printing
sets incorporating such
composing sticks
9618Tailors’ dummies and0.280.18
other lay figures;
automata and other
animated displays, used
for shop window dressing
6906Ceramic pipes, conduits,0.280.18
guttering and pipe fittings
6907Ceramic flags and paving,0.280.18
hearth or wall tiles;
ceramic mosaic cubes
and the like,  whether or
not on a backing; finishing
ceramics
6909Ceramic wares for0.280.18
laboratory, chemical or
other technical uses;

 

6910Ceramic sinks, wash0.280.18
basins, wash basin
pedestals, baths, bidets,
water closet pans,
flushing cisterns, urinals
and similar sanitary
fixtures
6913Statuettes and other0.280.18
ornamental ceramic
articles
6914Other ceramic articles0.280.18
7003Cast glass and rolled0.280.18
glass, in sheets or
profiles, whether or not
having an absorbent,
reflecting or non-reflecting
layer, but not otherwise
worked
7004Drawn glass and blown0.280.18
glass, in sheets, whether
or not having an
absorbent, reflecting or
non-reflecting layer, but
not otherwise worked
7005Float glass and surface0.280.18
ground or polished glass,
in sheets, whether or not
having an absorbent,
reflecting or non-reflecting
layer, but not otherwise
worked
7006 00Glass of heading 70.03,0.280.18
  • 04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

 

7007Safety glass, consisting of0.280.18
toughened (tempered) or
laminated glass
7008Multiple-walled insulating0.280.18
units of glass
7009Glass mirrors, whether or0.280.18
not framed, including rear-
view mirrors

 

8714Parts and accessories of0.280.18
vehicles of headings 8711
and 8713
8716Trailers and semi-trailers;0.280.18
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]
9201Pianos, including0.280.18
automatic pianos; harpsi-
chords and other
keyboard stringed
instruments
9202Other string musical0.280.18
instruments (for example,
guitars, violins, harps)
9205Wind musical instruments0.280.18
(for example, keyboard
pipe organs, accordions,
clarinets, trumpets,
bagpipes), other than
fairground organs and
mechanical street organs
9206 00Percussion musical0.280.18

 

9208Musical boxes, fairground0.280.18
organs, mechanical street
organs, mechanical
singing birds, musical
saws and other musical
instruments not falling
within any other heading
of this chapter; decoy
calls of all kinds; whistles,
call horns and other
mouth-blown sound
signalling instruments
9209Parts (for example,0.280.18
mechanisms for musical
boxes) and accessories
(for example, cards, discs
and rolls for mechanical
instruments) of musical
instruments; metronomes,
tuning forks and pitch
pipes of all kinds
9504Video games consoles0.280.18
and Machines
9617Vacuum flasks and other0.280.18
vacuum vessels, complete
with cases; parts thereof
other than glass inners
210111,Extracts, essences and0.280.18
210112concentrates of coffee,
  • and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

 

2710Avgas0.280.18
3214Glaziers’ putty, grafting0.280.18
putty, resin cements,
caulking compounds and
other mastics; painters’
fillings; non- refractory
surfacing preparations for
facades, indoor walls,
floors, ceilings or the like
3303Perfumes and toilet0.280.18
waters

 

3304Beauty or make-up0.280.18
preparations and
preparations for the care
of the skin (other than
medicaments), including
sunscreen or sun tan
preparations; manicure or
pedicure preparations
[other than kajal,
Kumkum, Bindi, Sindur,
Alta]
3814Organic composite0.280.18
solvents and thinners, not
elsewhere specified or
included; prepared paint
or varnish removers
6801Setts, curbstones and0.280.18
flagstones, of natural
stone (except slate)
6807Articles of asphalt or of0.280.18
similar material (for
example, petroleum
bitumen or coal tar pitch)
7011Glass envelopes0.280.18
(including bulbs and
tubes), open, and glass
parts thereof, without
fittings, for electric lamps,
cathode-ray tubes or the
like
7014Signalling glassware and0.280.18
optical elements of glass
(other than those of
heading 7015), not
optically worked

This List is not final list you can check https://gst.gov.in/  for final GST revised rates.

READ GST & Benefits of GST to the retail sector

 

 

 




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Offer Location is a Personal Guide and one-stop solution for information on Retail Outlets, offers and Events in India.

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