LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017
1. S. No. 1. 2. 3. 4. 5. 6.
The GST Council has recommended changes in the GST rates on the following goods: HSN 0802 0813 2106 2106 2106 2304, 2305, 2306
7.
2306
8.
3307 41 00
9.
3926
10. 11. 12.
3926 4016 4016
13. 14.
4907 50 to 55
15.
5801
16. 17. 18. 19.
5808 6501 6912 44, 68, 83
20.
7102
Description Walnuts, whether or not shelled Tamarind dried Roasted Gram Custard powder Batters, including idli / dosa batter Oil cakes
Cotton seed oil cake
Dhoop batti, dhoop, sambhrani and other similar items Medical grade sterile disposable gloves of plastics Plastic raincoats Rubber bands Rice rubber rolls for paddy de-husking machine Duty Credit Scrips Khadi fabric, sold through Khadi and Village Industrries Commission’s outlets Corduroy fabrics Saree fall Textile caps Idols made of clay Idols of wood, stone [including marble] and metals [other than those made of precious metals] Rough industrial diamonds including unsorted rough diamonds
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Present GST Rate 12% 12% 12% 28% 18% Nil for cattle feed 5% for other uses Nil for cattle feed 5% for other uses 12%
Recommended GST rate 5% 5% 5% 18% 12% 5% [irrespective of end use]
28%
18%
28% 28% 28%
18% 12% 18%
12% 5%
5% Nil
12% 12% 18% 28% 28%
5% [with no refund of ITC] 5% 12% Nil 12%
3%
0.25%
Nil [irrespective of end use] 5%
LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 S. No. 21.
HSN
Description
8424
22.
8445
23.
8528
24.
9404
Nozzles for drip irrigation equipment or sprinklers [mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders] Charkha for hand spinning of yarns, including amber charkha Computer monitors upto 20” Note: Computer monitors upto 17” are already at 18%. Cotton quilts
25.
9601
26.
9603
27. 28. 29.
9613 Any Chapter Any Chapter
30. 31.
4419 4601, 4602
32. 33. 34.
4823 68 6802
Worked corals, other than articles of coral 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. Kitchen gas lighters Rosaries and prayer beads Hawan samagri Table and Kitchenware etc. of wood Grass, leaf and reed and fibre products, including mats, pouches, wallets Paper Mache articles Stone inlay work 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. -2-
Present GST Rate 18%
Recommended GST rate 12%
Nil / 18%
Nil
28%
18%
18%
28%
5% on cotton quilts not exceeding Rs.1000 per piece, 12% on cotton quilts exceeding Rs.1000 per piece 5%
5%
Nil
28% 18% Applicable rate 18% 12%
18% 5% 5%
18% 28% 28%
5% 12% 12%
12% 5%
LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 S. No. 35.
HSN
Description
6909
36.
6911
37.
6912
38.
6913
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic. 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] 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]. Statues and other ornamental articles.
39.
8306
40.
9601
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, 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
Present GST Rate 28%
18%
Recommended GST rate 12%
12%
28%
12%
28%
12%
18%
12%
28%
12%
2. The issue of avoidance of 5% GST on pulses, cereals and flours, put up in unit container and bearing a registered brand name, was also discussed by the GST Council. After detailed deliberations, the Council recommended that the following amendments may be made to the existing Notifications, so as to provide that: 1) A brand registered as on 15.05.2017 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered. 2) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST. 3) A brand registered as on 15.05.2017 under any law for the time being in force in any other country shall also be deemed to be a registered brand for the purposes of levy of 5% GST.
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LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 4) A mark or name in respect of which actionable claim is available shall be deemed to be a registered brand name for the purposes of levy of 5% GST. 3. Indigenous handmade musical instruments attract Nil GST. The Council recommended a list of such handmade instruments [eligible for Nil GST rate], which is attached as Annexure.
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LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 Annexure List of indigenous handmade musical instruments 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45.
Bulbul Tarang Dotar, Dotora, or Dotara Ektara Getchu Vadyam or Jhallari Gopichand or Gopiyantra or Khamak Gottuvadhyam or Chitravina Katho Sarod Sitar Surbahar Surshringar Swarabat Swarmandal Tambura Tumbi Tuntuna Magadi Veena Hansaveena Mohan Veena Nakula Veena Nanduni Rudra Veena Saraswati Veena Vichitra Veena Yazh Ranjan Veena Triveni Veena Chikara Dilruba Ektara violin Esraj Kamaicha Mayuri Vina or Taus Onavillu Behala(violin type) Pena or Bana Pulluvan veena - one stringed violin Ravanahatha Folk sarangi Classical sarangi Sarinda Tar shehnai Gethu or Jhallari Gubguba or Jamuku - Percussion string instrument Pulluvan kutam -5-
LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. 78. 79. 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91. 92. 93. 94. 95.
Santoor - Hammered chord box Pepa Pungi or Been Indian Harmonium: Double reed Kuzhal Nadaswaram Shehnai Sundari Tangmuri Alghoza - double flute Bansuri Venu (Carnatic flute) Pullanguzhal Mashak Titti Sruti upanga Gogona Morsing Shruti box Harmonium (hand-pumped) Ekkalam Karnal Ramsinga Kahal Nagphani Turi Dhad Damru Dimadi Dhol Dholak Dholki Duggi Ghat singhari or gada singari Ghumot Gummeta Kanjira Khol Kinpar and Dhopar (tribal drums) Maddale Maram Mizhavu Mridangam Pakhavaj Pakhavaj jori - Sikh instrument similar to tabla Panchamukha vadyam Pung Shuddha madalam or Maddalam Tabala / tabl / chameli - goblet drum Tabla Tabla tarang - set of tablas -6-
LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 96. 97. 98. 99. 100. 101. 102. 103. 104. 105. 106. 107. 108. 109. 110. 111. 112. 113. 114. 115. 116. 117. 118. 119. 120. 121. 122. 123. 124. 125. 126. 127. 128. 129. 130. 131. 132. 133.
Tamte Thanthi Panai Thimila Tumbak, tumbaknari, tumbaknaer Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles Kanjira - small frame drum with one jingle Kansi - small without jingles Patayani thappu - medium frame drum played with hands Chenda Dollu Dhak Dhol Dholi Idakka Thavil Udukai Chande Nagara - pair of kettledrums Pambai - unit of two cylindrical drums Parai thappu, halgi - frame drum played with two sticks Sambal Stick daff or stick duff - daff in a stand played with sticks Tamak' Tasha - type of kettledrum Urumee JaltarangChimpta - fire tong with brass jingles Chengila - metal disc Elathalam Geger - brass vessel Ghatam and Matkam (Earthenware pot drum) Ghungroo Khartal or Chiplya Manjeera or jhanj or taal Nut - clay pot Sankarjang - lithophone Thali - metal plate Thattukazhi mannai Kanch tarang, a type of glass harp 134. Kashtha tarang, a type of xylophone
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