List of products under revised GST rates

The GST Council in its 28th meeting held in New Delhi on Saturday under the chairmanship of union minister for railways, coal and finance and corporate affairs, Piyush Goyal took the following decisions on GST rate on goods.

GST rates have been recommended to be brought down for specified handicraft items (as per the definition of handicraft, as approved by the GST council) from 28 per cent to 18 per cent:

  • Paints and varnishes (including enamels and lacquers)
  • Glaziers' putty, grafting putty, resin cements
  • Refrigerators, freezers and other refrigerating or freezing equipment (including water cooler), milk coolers, refrigerating equipment for leather industry, ice cream freezer etc.
  • Washing machines.
  • Lithium-ion batteries
  • Vacuum cleaners
  • Domestic electrical appliances such as food grinders and mixers & food or vegetable juice extractor, shaver, hair clippers etc
  • Storage water heaters and immersion heaters, hair dryers,  hand dryers, electric smoothing irons etc
  • Televisions up to the size of 68 cm
  • Special purpose motor vehicles. e.g., crane lorries, fire fighting vehicle, concrete mixer lorries, spraying lorries
  • Works trucks [self-propelled, not fitted with lifting or handling equipment] of the type used in factories, warehouses, dock areas or airports for short transport of goods.
  • Trailers and semi-trailers.
  • Miscellaneous articles such as scent sprays and similar toilet sprays, powder-puffs and pads for the application of cosmetics or toilet preparations.

Rates reduced from 28% to 12% for: 

  • Fuel cell vehicle. (further, compensation cess also exempted on fuel cell vehicle.)
  • Refund of accumulated credit on account of inverted duty structure to fabric manufacturers: Fabrics attract GST at the rate of 5 per cent subject to the condition that refund of accumulated input tax credit (ITC) on account of inversion will not be allowed. However, considering the difficulties faced by the fabrics sector on account of this condition, the GST Council has recommended refund to fabrics on account of inverted duty structure. The refund of accumulated ITC shall be allowed only with the prospective effect on the purchases made after the notification is issued.

GST rates brought down from 18, 12 and 5 per cent to nil on:

  • Stone/marble/wood deities
  • Rakhi (other than that of precious or semi-precious material of chapter 71)
  • Sanitary napkins
  • Coir pith compost
  • Sal leaves, siali leaves and their products and sabai rope
  • Phool bhari jhadoo (raw material for jhadoo)
  • Khali dona
  • Circulation and commemorative coins, sold by Security Printing and Minting Corporation of India Ltd (SPMCIL) to ministry of finance.

Rates reduced from 12 per cent to 5 per cent on:

  • Chenille fabrics and other fabrics under heading 5801
  • Handloom dari
  • Phosphoric acid (fertilizer grade only).
  • Knitted cap/topi having retail sale value not exceeding Rs 1000.

Rates reduced from 18 per cent to 12 per cent on:

  • Bamboo flooring
  • Brass kerosene pressure stove
  • Hand operated rubber roller
  • Zip and slide fasteners

Rates reduced from 18 per cent to 5 per cent on:

  • Ethanol for sale to oil marketing companies for blending with fuel
  • Solid bio fuel pellets
  • Footwear footwear having a retail sale price up to Rs. 1000 per pair

Rates reduced from 18 per cent to 12 per cent on:

  • Handbags, including pouches and purses and jewellery box
  • Wooden frames for painting, photographs, mirrors etc
  • Art ware of cork (including articles of sholapith)
  • Stone art ware, stone inlay work
  • Ornamental framed mirrors
  • Glass statues (other than those of crystal)
  • Glass art ware (including pots, jars, votive, cask, cake cover, tulip bottle, vase)
  • Art ware of iron
  • Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
  • Aluminium art ware
  • Handcrafted  lamps (including panchloga lamp)
  • Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)
  • Ganjifa card

Rates reduced from 12 per cent to 5 per cent on:

  • Handmade carpets and other handmade textile floor coverings (including namda/gabba)
  • Handmade lace
  • Hand-woven tapestries
  • Hand-made braids and ornamental trimming in the piece
  • Toran

Miscellaneous change relating to valuation of a supply:

IGST at 5 per cent on Pool Issue Price (PIP) will be imposed on urea imported on government account for direct agriculture use, instead of assessable value plus custom duty.

The GST Council did not take up the issue of exemption from compensation cess to coal rejects from washery (arising out of cess paid coal on which ITC).

It, however, issued clarifications and amendments regarding applicability of GST rate in respect of certain goods recommended by GST Council which  includes:

  • Milk enriched with vitamins or minerals salt (fortified milk) is classifiable under HS code 0401 as milk and exempt from GST.
  • 5% GST on both treated (modified) tamarind kernel powder and plain (unmodified) tamarind kernel powder.
  • Beet and cane sugar, including refined beet and cane sugar, (falling under heading 1701) attracts 5 per cent GST rate.
  • Water supplied for public purposes (other than in sealed containers) does not attract GST.
  • Marine engines (falling under sub-heading 8408 10 93) attracts 5 per cent GST rate.
  • Kota stone and similar stones (other than marble and granite) other than polished will attracts 5 per cent GST, while ready to use polished Kota stoneand similar stones will attracts 18 per cent.
  • Certain other miscellaneous clarification as regards classification/rate have been recommended.