LIST OF GOODS-CHANGES IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017
1. The GST Council has recommended changes in the GST rates on the following goods:
| S. No. |
HSN | Description | Present GST Rate |
Recommended GST rate |
|
| 1. | 0802 | Walnuts, whether or not shelled | 12% | 5% | |
| 2. | 0813 | Tamarind dried | 12% | 5% | |
| 3. | 2106 | Roasted Gram | 12% | 5% | |
| 4. | 2106 | Custard powder | 28% | 18% | |
| 5. | 2106 |
Batters, including idli / dosa batter |
18% | 12% | |
| 6. | 2304, 2305, 2306 |
Oil cakes |
Nil for cattle feed 5% for other uses | 5% [irrespective of end use] | |
| 7. | 2306 |
Cotton seed oil cake |
Nil for cattle feed 5% for other uses |
Nil [irrespective of end use] | |
| 8. |
3307 41 00 |
Dhoop batti, dhoop, sambhrani and other similar items |
12% | 5% | |
| 9. | 3926 |
Medical grade sterile isposable gloves of plastics |
28% | 18% | |
| 10. | 3926 | Plastic raincoats | 28% | 18% | |
| 11. | 4016 |
Rubber bands |
28% | 12% | |
| 12. |
4016 |
Rice rubber rolls for paddy de-husking machine | 28% | 18% | |
| 13. | 4907 | Duty Credit Scrips | 12% | 5% | |
| 14. | 50 to 55 | Khadi fabric, sold through Khadi and Village Industrries Commission’s outlets | 5% | Nil | |
| 15. | 5801 | Corduroy fabrics | 12% | 5% [with no refund of ITC] | |
| 16. | 5808 |
Saree fall |
12% | 5% | |
| 17. | 6501 |
Textile caps |
18% | 12% | |
| 18. | 6912 |
Idols made of clay |
28% | Nil | |
| 19. | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 28% | 12% | |
| 20. |
7102 |
Rough industrial diamonds including unsorted rough diamonds | 3% | 0.25% | |
| 21. |
8424 |
Nozzles for drip irrigation equipment or sprinklers [mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders] |
18% | 12% | |
| 22. | 8445 | Charkha for hand spinning of yarns, including amber charkha | Nil / 18% | Nil | |
| 23. | 8528 | Computer monitors upto 20” Note: Computer monitors upto 17” are already at 18%. |
28% | 18% | |
| 24. | 9404 |
Cotton quilts |
18% |
5% on cotton quilts not exceeding Rs.1000 per piece, 12% on cotton quilts exceeding Rs.1000 per piece |
|
| 25. | 9601 | Worked corals, other than articles of coral | 28% | 5% | |
| 26. | 9603 | 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. |
5% | Nil | |
| 27. | 9613 | Kitchen gas lighters | 28% | 18% | |
| 28. | Any Chapter | Rosaries and prayer beads | 18% | 5% | |
| 29. | Any Chapter | Hawan samagri | Applicable
rate |
5% | |
| 30. | 4419 | Table and Kitchenware etc. of wood | 18% | 12% | |
| 31. | 4601, 4602 |
Grass, leaf and reed and fibre products, including mats, pouches, wallets |
12% | 5% | |
| 32. | 4823 | Paper Mache articles | 18% | 5% | |
| 33. | 68 | Stone inlay work | 28% | 12% | |
| 34. | 6802 |
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. |
28% | 12% | |
| 35. | 6909 |
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic. |
28% | 12% |
| 36. | 6911 |
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] |
18% | 12% |
| 37. | 6912 |
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]. |
28% | 12% |
| 38. | 6913 | Statues and other ornamental articles. | 28% | 12% |
| 39. | 8306 | 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, | 18% | 12% |
| 40. | 9601 |
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 |
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 Counc After detailed deliberations, the Council recommended that the following amendments may be made to the existing Notifications, so as to provide that:
- A brand registered as on 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.
- A brand registered as on 05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST.
- A brand registered as on 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.
- 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 The Council recommended a list of such handmade instruments [eligible for Nil GST rate], which is attached as Annexure.
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Annexure
List of indigenous handmade musical instruments
- 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
- 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
- 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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