Revised GST Rates for Certain Goods on 11th Jun 2017 (All Items List)

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Revised GST Rates for Certain Goods on 11th Jun 2017 (All Items List)

Revised GST Rates for Certain Goods on 11th Jun 2017 (All Items List). After the 16th GST Council meet concluded today, the rates of 66 items under the upcoming GST regime have been revised. check list of all items whose GST Rates are revised on 11th Jun 2017…

India’s most comprehensive indirect tax reform GST is very near to July 1 rollout with the GST Council cutting the rate on household goods and other essential items. At its meeting on 11th June 2017 (11-06-2017) Sunday in the Capital, the council revised GST Rates on 66 items such as pickles, sauces, fruit preserves, insulin, cashew nuts, insulin, school bags, colouring books, notebooks, printers, cutlery, agarbattis and cinema tickets, following representations from industry.

Section 136 of GST – Relevancy of statements

Revised GST Rates for Certain Goods on 11-06-2017

“finance minister Arun Jaitley said.” The objective (of earlier rates) was to maintain equivalence to the existing taxes, and in some other cases the fitment had breached this equivalence principle. In others, the reduction is required because of the changing nature of the economy and changes that have occurred in consumer preference..

GST Revised Rates List on 11th June 2017 (Goods)

Description of goods Earlier GST rate Revised GST Rate (11-06-2017)
Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc. 5% 0%
Cashew nut 12% 5%
Cashew nut in shell 12% 5% [under reverse charge]
Raisin 12% 5%
Cereal grains hulled 5% 0%
Palmyra jaggery 18% 0%
Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly 18%/12% 12%
Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces 18% 12%
Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings 28% 18%
Bari made of pulses including mungodi 18% 12%
Ice and snow 12% 5%
Salt, all types 5% 0%
Bio gas 12% 5%
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 12% 0%
Insulin 12% 5%
  • (i) Menthol and menthol crystals,
  • (ii) Peppermint (Mentha Oil),
  • (iii) Fractionated / de-terpenated mentha oil (DTMO),
  • (iv) De-mentholised oil (DMO),
  • (v) Spearmint oil,
  • (vi) Mentha piperita oil
18% 12%
Description of goods  Earlier GST rate Revised GST Rate (11-06-2017)
Kajal [other than kajal pencil sticks] 28% Nil
Kajal pencil sticks 28% 18%
Agarbatti 12% 5%
Dental wax 28% 18%
All diagnostic kits and reagents 18% 12%
Plastic beads 28% 12%
Plastic Tarpaulin 28% 18%
  • (i) School satchels and bags other than of leather or composition leather;
  • (ii) Toilet cases [4202 12 10];
  • (iii) Hand bags and shopping bags of artificial plastic material [4202 22 10], of cotton [4202 22 20], of jute [4202 22 30], vanity bags [4202 22 40];
  • (iv) Handbags of other materials excluding wicker work or basket work [4202 29 10].
28% 18%
Exercise books and note books 18% 12%
Kites 12% 5%
Children’s’ picture, drawing or colouring books 12% Nil
Coir mats, matting and floor covering 12% 5%
Headgear and parts thereof 28% 18%
Human hair, dressed, thinned, bleached or otherwise worked 28% 0%
Fly ash blocks 28% 12%
Pre cast Concrete Pipes 28% 18%
Salt Glazed Stone Ware Pipes 28% 18%
Glasses for corrective spectacles and flint buttons 18% 12%
Rough precious and semi-precious stones 3% 0.25%
Aluminium foil 28% 18%
Description of goods Earlier GST rate Revised GST Rate (11-06-2017)
Spoons,    forks,    ladles,    skimmers,    cake servers, fish knives, tongs 18% 12%
All goods, including hooks and eyes 28% 18%
Pawan Chakki that is Air Based Atta Chakki 28% 5%
Fixed Speed Diesel Engines 28% 12%
Rear Tractor tyres and rear tractor tyre tubes 28% 18%
Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle 28% 18%
Weighing Machinery [other than  electric  or 28% 18%
electronic weighing machinery]
Printers [other than multifunction printers] 28% 18%
Ball bearing, Roller Bearings, Parts & related accessories 28% 18%
Transformers Industrial Electronics 28% 18%
Electrical Transformer 28% 18%
Static Convertors (UPS) 28% 18%
Recorder 28% 18%
CCTV 28% 18%
Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 28% 12%
Set top Box for TV 28% 18%
Computer monitors not exceeding 17 inches 28% 18%
Electrical Filaments or discharge lamps 28% 18%
Winding Wires 28% 18%
Coaxial cables 28% 18%
Optical Fiber 28% 18%
Perforating or stapling machines (staplers), pencil sharpening machines 28% 18%
Baby carriages 28% 18%
Intraocular lens 18% 12%
Spectacles, corrective 18% 12%
Description of goods Earlier GST rate Revised GST Rate (11-06-2017)
Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers) 28% 18%
Bamboo furniture 28% 18%
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 28% 12%
Swimming pools and padding pools 28% 18%
Muddhas made of sarkanda and phool bahari jhadoo 5% 0%
Postage    or   revenue    stamps,    stamp-post marks, first-day covers, etc. 12% 5%
Numismatic coins 12% 5%
Braille   paper,   braille   typewriters,  braille watches, hearing aids and other appliances to compensate for a defect or disability [These goods are covered in List 32 appended to  notification  No.12/2012-Customs,  dated 17.03.2012 and are already at 5% GST   rate (Chapter 90)] 5%

GST Revised Rates List on 11-06-2017 (Services)

GST 11th Council Meeting

Decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017

1. In the list of service tax exemptions to be continued in GST as approved by the GST Council, after S.No. 83, the following shall be inserted –

S.No Proposal/ request
84 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution
85 Services provided to the Government under any insurance scheme for which total premium is paid by Government
86 Services provided to the Government under any training programme for which total expenditure is borne by the Government

2. In the schedule of GST Rates for Services as approved by the GST Council, after S.No. 13, the following shall be inserted –

S.No Description of Services GST Rate
13A Services by way of job work in relation to –

  • a) Textile yarns (other than man-made fibre/filament) & textile fabrics
  • b) Cut and polished diamonds; precious and semi-precious stones, or plain and studded jewellery of gold and other precious metals, falling under chapter 71 of HSN
  • c) Printing of books (including braille books), journals and periodicals
  • d) Processing of leather
5% with Full ITC
27A Services by way of right to admission to exhibition of cinematographic films where the consideration for admission is Rs. 100 or less. 18% with Full ITC

3. Exemption from registration under section 23(2) of the CGST Act 2017 of –

  • 1. Individual advocates (including senior advocates)
  • 2. Individual sponsorship service providers (including players)

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