Recommendations for
Changes in GST/IGST Rate and Clarifications in Respect of GST Rate on Certain Goods
[As per discussions held in the 25th
GST Council Meeting]
A. List of Goods on which GST Rate Recommended for Reduction from 28% to
18%:
B. List of Goods on which GST Rate Recommended for Reduction from 28% to
12%:
C. List of Goods on which GST Rate Recommended for Reduction from 18% to
12%:
D. List of Goods on which GST Rate Recommended for reduction from 18% to 5%:
E. List of Goods on which GST Rate Recommended for Reduction from 12% to 5%:
F. List of Goods on which GST Rate Recommended for Increase from 12% to 18%:
G. List of Goods on which GST Rate Recommended for Reduction from 12% to 5%
with No Refund of Unutilised Input Tax Credit:
H. List of Goods on which GST Rate Recommended for Reduction from 3% to
0.25%:
I. NIL GST Rate:
J. List of Goods on which GST Rate Recommended for Increase from Nil to 5%:
K. Changes in Compensation Cess on Certain Goods:
L. Changes in IGST Rate Recommended on Certain Goods:
M. Modification in Definition/ Clarification in Respect of Changes in
GST/IGST Rates on Goods:
The Union Finance Minister Arun
Jaitley Chaired the 25th Meeting of the GST
Council in New Delhi. The Council has recommended certain in GST/IGST rate and clarifications
in respect of GST rate on Goods specified below as per discussions in the 25thGST
Council Meeting held on 18 January. These decisions of the GST Council are being
communicated for general information, and will be given effect to through Gazette
notifications / circulars which only shall have the force of law.
A.
List of Goods on which GST Rate
Recommended for Reduction from 28% to 18%:
|
S. No. |
Chapter/Heading/ Sub-heading/ Tariff item |
Description |
|
1. |
87 |
Old and used motor vehicles [medium and
large cars and SUVs] on the margin of the supplier, subject to the condition
that no input tax credit of central excise duty/value added tax or GST paid
on such vehicles has been availed by him. |
|
2. |
8702 |
Buses, for use in public transport, which
exclusively run on bio-fuels. |
B. List of Goods on
which GST Rate Recommended for Reduction from 28% to 12%:
|
Chapter/Heading/ Sub-heading/ Tariff item |
Description |
|
|
1 |
87 |
All types of old and used motors vehicles
[other than medium and large cars and SUVs] on the margin of the supplier of subject
to the conditions that no input tax credit of central excise duty /value
added tax or GST paid on such vehicles has been availed by him. |
C. List of Goods on
which GST Rate Recommended for Reduction from 18% to 12%:
|
Chapter/Heading/ Sub-heading/ Tariff item |
Description |
|||
|
1. |
1704 |
Sugar boiled confectionary |
||
|
2. |
2201 |
Drinking water packed in 20 litters
bottles |
||
|
3. |
2809 |
Fertilizer grade Phosphoric acid |
||
|
4. |
29 or 38 |
Bio-diesel |
||
|
5 |
38 |
The
following Bio-pesticides, - |
||
|
|
|
S. No. |
Name of the bio pesticide |
|
|
|
|
1 |
||
|
|
|
2 |
||
|
|
|
3 |
||
|
|
|
4 |
||
|
|
|
5 |
Trichoderma viride |
|
|
|
|
6 |
||
|
|
|
7 |
||
|
|
|
8 |
||
|
|
|
9 |
NPV of Helicoverpaarmigera |
|
|
|
|
10 |
NPV of Spodopteralitura |
|
|
|
|
11 |
||
|
|
|
12 |
Cymbopogan |
|
|
6. |
4418 |
Bamboo wood building joinery |
||
|
7. |
8424 |
Drip irrigation system including laterals,
sprinklers |
||
|
8. |
8424 |
Mechanical Sprayer |
||
D. List of Goods on
which GST Rate Recommended for reduction from 18% to 5%:
|
S. No. |
Chapter/Heading/ Sub-heading/ Tariff item |
Description |
|
1. |
13 |
Tamarind Kernel Powder |
|
2. |
1404/3305 |
Mehendi paste in cones |
|
3. |
2711 |
LPG supplied for supply to household
domestic consumers by private LPG distributors |
|
4. |
88 or any other chapter |
Scientific and technical instruments,
apparatus, equipment, accessories, parts, components, spares, tools, mock ups
and modules, raw material and consumables required for launch vehicles and
satellites and payloads |
E. List of Goods on which
GST Rate Recommended for Reduction from 12% to 5%:
|
Chapter/Heading/ Sub-heading/ Tariff item |
Description |
|
|
1. |
4601, 4602 |
Articles of straw, of esparto or of other
plaiting materials; basketware and wickerwork |
F. List
of Goods on which GST Rate Recommended for Increase from 12% to 18%:
|
S. No. |
Chapter/Heading/ Sub-heading/ Tariff item |
Description |
|
1. |
5601 22 00 |
Cigarette filter rods |
G. List of Goods on which GST Rate Recommended
for Reduction from 12% to 5% with No Refund of Unutilised
Input Tax Credit:
|
S.No. |
Chapter/Heading/ Sub-heading/ Tariff item |
Description |
|
1. |
5801 37 20 |
Velvet fabric |
H. List of Goods on which GST Rate Recommended
for Reduction from 3% to 0.25%:
|
Chapter/Heading/ Sub-heading/ Tariff item |
Description |
|
|
1. |
7102 |
Diamonds and precious stones |
I. NIL GST Rate:
i.
Vibhuti
ii.
Parts and
accessories for manufacture of hearing aids.
iii.
De-oiled
rice bran
J. List of Goods on which GST Rate Recommended
for Increase from Nil to 5%:
|
S.No. |
Chapter/Heading/ Sub-heading/ Tariff item |
Description |
|
1. |
2302 |
Rice bran (other than de-oiled rice bran) |
K. Changes in Compensation Cess on Certain Goods:
|
S.No |
Chapter/ Heading/ Sub-heading/ Tariff item |
Description |
Present Compensation Cess Rate |
Compensation Cess Rate Recommended |
|
1. |
8702 |
Motor vehicles [falling under heading
8702, as it was in excise regime] cleared as ambulances, duly fitted with all
fitments, furniture and accessories necessary for an ambulance from the
factory manufacturing such vehicles.10-13 seater buses and ambulances,
subject to specified conditions. |
15% |
Nil |
|
2. |
87 |
Old and used motor vehicles [medium and
large cars and SUVs], on the margin of the supplier, subject to the condition
that no input tax credit of central excise duty/value added tax or GST paid
on such vehicles has been availed by him. |
Applicable rate |
Nil |
|
3. |
87 |
All types of old and used motors vehicles
[other than medium and large cars and SUVs] on the margin of the supplier of
subject to the conditions that no input tax credit of central excise duty
/value added tax or GST paid on such vehicles has been availed by him. |
Applicable rate |
Nil |
L Changes in IGST Rate
Recommended on Certain Goods:
|
S.No |
Chapter/Heading/Sub-heading/Tariff item |
Description |
Present IGST Rate |
IGST Rate Recommended |
|
1. |
88or any other chapter |
Satellites and payloads and Scientific and
technical instruments, apparatus, equipment, accessories, parts, components,
spares, tools, mock ups and modules, raw material and consumables required
for launch vehicles and satellites and payloads |
18% |
5% |
M. Modification in Definition/ Clarification in
Respect of Changes in GST/IGST Rates on Goods:
|
S.No |
Chapter/ Heading/ Sub-heading/ Tariff item |
Description |
Present GST Rate |
Modification/clarification Recommended |
|
1. |
27 |
Poly Butylene Feed Stock & Liquefied
Petroleum Gas |
18% |
The GST to apply only on the net quantity
of Poly Butylene Feed Stock or Liquefied Petroleum Gases retained for the manufacture
of Poly Iso Butylene or Propylene or di-butyl para
cresol respectively, subject to specified conditions. |
|
2. |
Any chapter |
Rail coach industry |
Applicable GST rate |
Only the goods falling under chapter 86
attract 5% GST rate with no refund of unutilised
ITC. Goods falling in any other chapter will attract applicable GST rate
under the respective chapters, even if supplied to the Indian railways. |
|
3. |
2701 |
Coal rejects |
5% + Rs. 400 PMT
Compensation Cess |
Coal rejects fall under heading 2701 and
attract 5% GST and Rs. 400 PMT Compensation Cess. |
It is
proposed to issue notification giving effect to the recommendations of the Council
on 25th January, 2018 to be effective from 00 HRS on 25th
January, 2018