GST Council announces rate list for commodities

One year of GST - hits and misses

The government is set to implement the Goods and Services Tax and in preparation for the implementation of the tax, the indirect tax department has released a list of 1,211 items and their associated rates, as approved by the GST Council. The GST Council meeting, underway in Srinagar, will finalize the rates of all goods and services on Friday.

ALSO READ: GST Council finalizes rates for services; education, healthcare exempt

The list goes into detail about the each category of goods mentioned to account for goods in different forms.

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Here’s the list of the goods and their associated rates:

Nil or 0 Percent

  • Fresh milk
  • Fresh fruits
  • Cereals
  • Puffed rice, papad, bread
  • Aquatic/poultry/cattle feed
  • Salt
  • Human blood
  • Contraceptives
  • Condoms
  • Firewood
  • Printed books
  • Bangles (non-precious metals)
  • Agricultural implements

5 Percent

  • Branded paneer
  • Frozen vegetables
  • Coffee, tea
  • Branded cereals
  • Soyabean, groundnut, sunflower seeds
  • Vegetable fats & oils
  • Beet sugar, cane sugar
  • Cocoa beans, shells, paste
  • Bakery mixes, doughs, pizza bread, vermicelli, rusks
  • Sweetmeats
  • All ores and concentrates
  • Coal
  • Lignite
  • Peat
  • Tar
  • Kerosene PDS
  • LPG for domestic consumption by IOC, HPCL, BPCL
  • Nuclear fuel
  • Nuclear grade sodium
  • Heavy water and other nuclear fuels
  • Compressed air
  • Animal or human blood vaccines: 5%
  • Diagnostic kits for detection of all types of hepatitis
  • Desferrioxamine injection or deferiprone
  • Cyclosporin
  • Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
  • Oral re-hydration salts
  • Drugs or medicines, including their salts and esters and diagnostic test kits, specified in list 3 or list 4 appended to the notification no.12/2012- customs, dated the 17th March 2012
  • Formulations manufactured from the bulk drugs specified in list 1 of notification no.12/2012-central excise, dated the 17th March 2012
  • Handmade safety matches
  • Newsprint
  • Sand lime bricks, fly ash bricks
  • Steel utensils
  • Geometry boxes
  • Iron/ steel/ ferrous alloy – kerosene burners and stoves
  • Iron/ steel/ ferrous alloy – table or kitchen or other household articles
  • Copper utensils
  • Table or kitchen or other household articles of copper
  • Hand pumps
  • Solar water heater
  • Renewable energy devices
  • Boats, fishing vehicles
  • Coronary stents
  • Artificial kidneys
  • Broomsticks, jhadoo

12 Percent

  • Frozen meat
  • Butter, ghee, cheese
  • Dry fruits
  • Meats and fish preparations
  • Fruits and vegetable juices
  • Ready to eat namkeen/bhujiya
  • Milk beverages
  • Bio-gas
  • Medicinal grade hydrogen peroxide
  • Anaesthetics
  • Potassium iodate
  • Iodine
  • Steam
  • Glands and other organs for organo-therapeutic uses
  • Ayurvaedic, Unani, Homoeopathic siddha or Biochemic systems medicaments, put up for retail sale
  • Sterile suture materials
  • Sterile catgut
  • Sterile suture material
  • Sterile dental yarns
  • Sterile tissue adhesives for surgical wound closure
  • Dental haemostatics
  • Fertilisers
  • Fountain pen ink, ball pen ink
  • Tooth powder
  • Agarbatti
  • Candles
  • Silicon wafers
  • Natural cork Wood pulp
  • Children’s drawing books
  • Calendars
  • Ceramic tableware, kitchenware, toilet articles
  • Lenses used in spectacles
  • Barbed wire of iron and steel
  • Screw, bolts, nuts
  • Sewing/knitting needles
  • LPG stoves
  • Aluminium utensils
  • Pencil sharpeners, knives
  • Power driven water pumps
  • Cellphones
  • Tractors
  • Electric vehicles
  • Bicycles
  • Spectacle lens
  • LED lights
  • Sports goods
  • Art works
  • Antiques

18 Percent

  • Condensed milk
  • Refined sugar
  • Infant use preparations, pasta, corn flakes, waffles, pastries and cakes
  • Preserved vegetables
  • Jams, jellies
  • Tea concentrates, sauces, soups, ice cream, instant food mixes, sharbet
  • Mineral/aerated water (without sugar)
  • LPG for domestic supply by IOC, HPCL, BPCL
  • Petroleum jelly, Paraffin wax
  • Petroleum coke, Petroleum bitumen
  • Nicotine polacrilex gum
  • Essential oils
  • Hair oil
  • Dentrifices – toothpaste
  • Soap
  • Whey proteins & fitness supplements
  • Gelatin
  • Propellant powder
  • Insecticides, fungicides, disinfectants
  • Plastic products
  • Hot water bottles
  • Toilet paper
  • Notebooks
  • Helmets
  • Hats and other headgear
  • Bird feathers
  • Copper bars, rods, wires
  • Copper screws, nuts, bolts
  • Nickel bars, rods, wires
  • Nickel screw, nuts, bolts
  • Nickel tubes, pipes, netting
  • Aluminium ingots, rods, wires
  • Lead plates, sheets, strips
  • Zinc goods
  • Tin bars, rods
  • Padlocks, locks
  • Braille typewriters
  • Cellphones

28 Percent

  • Cocoa butter, fats, oils, powder, chocolates
  • Instant, aroma coffee
  • Coffee concentrates, custard powder
  • Pan masala
  • Protein concentrates, sugar syrups
  • Aerated water (with sugar)
  • Paints and varnishes
  • Artists’, students’ or signboard colours
  • Putty, wall fillings
  • Perfumes
  • Beauty or makeup preparations
  • Skincare preparations, including sunscreen
  • Manicure or pedicure preparations
  • Shampoos, hair cream, hair dyes
  • Dental floss
  • Toothpaste
  • Deodorants
  • Detergent
  • Aftershave
  • Shaving cream
  • Liquid soap
  • Plastic products
  • Rubber tyres
  • Leather bags
  • Fur & artificial fur apparel
  • Particle board
  • Plywood
  • Wall paper
  • Headbands, felt hats
  • Wigs, false beards, eyelashes
  • Artificial flowers
  • Marble
  • Granite
  • Plaster
  • Mica
  • Calcerous stone
  • Ceramic tiles
  • Tempered glass
  • Stoves (other than kerosene stove and LPG stoves)
  • Barbecues, braziers, gas-rings
  • Electrical hot plates
  • Electrical heaters
  • Aluminium foil
  • Razors
  • Manicure, pedicure sets
  • Airconditioners
  • Refrigerators
  • Storage water heaters
  • Dish washing machines
  • Printer, photocopier, fax machines
  • Electric shavers
  • Motor cars
  • Motor cycles
  • Yachts
  • Wrist watches
  • Pianos
  • Revolvers
  • Furniture
  • Video game consoles
  • Exercise equipment

GST Compensation Cess

  • Pan masala: 60 percent
  • Aerated waters: 12 percent
  • Cigarettes: 5 percent + Rs 1,591 – 4,970/1,000 sticks
  • Small cars (less than 4 metres, petrol): 1 percent
  • Small cars (less than 4 metres, diesel): 3 percent
  • Mid to large cars: 15 percent
  • Sports Utility Vehicles (SUVs): 15 percent
  • Hybrid motor vehicles: 15 percent
  • Motorcycles: 3 percent
  • Aircraft (personal use): 3 percent
  • Yachts: 3 percent

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