GST TAX RATES FINALISED AT 5% 12% 18% and 28% ON 18th May 2017

By | May 19, 2017

GST Council Meeting held on 18th May, 2017 has finalised the GST Tax Rate and GST rate has been finalised in 7 slabs of 0%, .25%, 3%,  5%, 12%, 18% and 28% and cess on different products like Cars, Tabacco etc.  In the next GST Council held on 3rd June 2017 rates of few more goods like Jewellery, Footwear has been finalised and again on 11th June GST rate for few goods has been changed and 30th June 2017 just before GST launch GST rates has been changed for residential buildings and fertilizers. In 14th GST Council meeting held in Srinagar, Jammu & Kashmir (even though Jammu & Kashmir is not part of GST Act) first time GST rates on different goods has been fixed by the GST Council. It was decided by the GST council in 14th meeting that GST rates for certain goods like textile, footwear, biris, precious metals, etc. are to be decided by the GST Council in next meetings and same has been finalised before 1st July 2017. There are 98 Chapters/ Serial No deciding GST rate of different categories of goods and services. Tax rates have been finalised for 1,211 items with a majority of items being kept under the 18 per cent slab. GST Council has exempted the education and healthcare sector from GST Net. Transport service to be taxed @5% GST rate and this rate is also applicable on cab service aggregators like OLA, UBER. Advertisement in newspaper will be taxed at 5% GST rate, Telecom and Financial Services will be taxed @18%, Non- AC restaurant is taxed @12% whereas AC restaurants and those with liquor licence will be 18%, while 5-star hotels will charge 28%, Cinema service will be taxed @28%, Most Important is rate of GST on Works Contract is 12% with input credit available to works contractor. Hotels with room rent of Rs 1000/- are exempted from GST and Rate for hotels with tariff of Rs 1,000 to Rs 2,000 per day would be 12%, while those with Rs 2,500 to Rs 5,000 room tariff would be taxed @ 18% and  GST for hotels with room tariff above Rs 5,000 will be 28%. GST Rate on gold and precious metals will be decided on 3rd June 2017 in 15th Council meeting of GST. Another important provision for e-commerce website is deduction of 1% TCS (tax collected at source) while making payments to suppliers. One of the important demand of State governments was NO GST on petrol, Diesel, and ATF and same has been accepted by GST council head by Finance Minister. GST Rates has been finalised for all the goods and services. Under Composition scheme under GST Trader having tunover less than Rs 75 lakhs has to pay GST @1% and Manufacturer has to pay 2% and for works contract GST@18% for GST Rate on Services

The rate structure for the following commodities is has been decided:
1. Biri wrapper leaves (tendu patta) – Ch. 14 – Bidi wrapper leaves [under reverse charge) Taxed @18% Rate GST
2. Biscuits – Ch.19- Biscuits – Sweet biscuits and other biscuits will be taxed 18% GST
3. Biris – Ch. 24 – It will be taxes @28% under GST
4. Textiles – Ch. 50 to 63 – Silk and Woven Fabric of Silk, Yarn & Fabric of Wool, Cotton Yarn & Fabric @5%  GST, Synthetic filament yarn @18% GST – Details Attached
5. Footwear – Ch. 64 – Footwear having a retail sale price not exceeding Rs.500 @5% GST and other 18% GST
6. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin –All goods of Chapter 71 [other than rough diamond (7102)] will attract 3% and Rough diamond [7102] will attract 0.25%.
7. Power driven Agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, Harvesting or threshing machinery, machines for cleaning, sorting or grading, machinery used in milling industry and parts thereof [8432, 8433, 8436 and 8437] – Taxed at 5% and 12%


10% (Nil)Aata, maida, besan, seeds, Fresh meat, fish, chicken, eggs, milk, butter milk, curd, natural honey, fresh fruits and vegetables, flour, bread, prasad, salt, bindi, Sindoor, stamps, judicial papers, printed books, newspapers, bangles, handloom etc. Puja samagri including havan samagri will be under Nil category
23% Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
35% Sweetmeats, Seviyan, Vegetable fats and oils, Toast, fish fillet, cream, skimmed milk powder, branded paneer, frozen vegetables, coffee, tea, spices, pizza bread, rusk, sabudana, kerosene, coal, medicines, stent, lifeboats
412%Pastries and cakes, Frozen meat products , butter, cheese, ghee, dry fruits in packaged form, animal fat, sausage, fruit juices, Bhujia, namkeen, Ayurvedic medicines, tooth powder, agarbatti, colouring books, picture books, umbrella, sewing machine, and cellphones, Animal fats and oils, Marble & Granite Blocks, Electric cars
518% Dry fruits, Flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, note books, steel products, printed circuits, camera, speakers and monitors
628%Chewing gum, molasses, chocolate not containing cocoa, waffles and wafers coated with Chocolates, pan masala, aerated water, paint, deodorants, shaving creams, after shave, hair shampoo, dye, sunscreen, wallpaper, ceramic tiles, water heater, dishwasher, weighing machine, washing machine, ATM, vending machines, vacuum cleaner, shavers, hair clippers, automobiles, motorcycles, aircraft for personal use, and yachts, Marble, Granite, Cement

Summarized GST Rate Structure  

  1. Live animals – Rate of GST is Nil but 12% GST on Live horses
  2. Meat and edible meat offal – Nil rate for All goods other than in frozen state and put up in unit containers 12% for All goods in frozen
    state and put up in unit containers
  3. Fish, crustaceans, molluscs & other aquatic invertebrates -Nil & 5% for processed, cured or in frozen state
  4. Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified – Nil rate on Fresh Milk, crud, Egg, Lassi, Butter Milk, Chach, Chena, Natural Honey and 5% on All goods not specified elsewhere, 12% on Butter and other fats  like Ghee, Cheese, Butter Oil, and 18% on Condensed milk
  5. Products of animal origin, not elsewhere specified or included – Nil on Human hair, Semen including frozen semen and 5% on All goods not specified elsewhere like Pigs , Hogs & their hair, Skins & other parts of Birds, Bones and horn-cores, Guts, bladders and stomachs of animals, Ivory, tortoise-shell, Coral and similar materials.
  6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage – Nil Rate
  7. Edible vegetables, roots and tubers– Nil rate on Fresh vegetables, roots and tubers other than those in frozen or preserved state and 5% Rate on Herb, bark, dry plant, dry root,commonly known as jari booti and dry flower , Vegetables Frozen, Vegetables provisionally preserved.
  8. Edible fruit and nuts; peel of citrus fruit or melons – Nil Rate on Fresh fruits other than in frozen state or preserved, 5% GST rate on Dried areca nuts, whether or not shelled or peeled and All goods, other than dry fruits, in frozen state or preserved and 12% GST on Dry fruits
  9. Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub- Nil Rate of GST on All goods of seed quality, Coffee beans, not roasted, Unprocessed green leaves of tea and 5% GST rate on All goods not specified elsewhere
  10. Cereals – NIL GST RATE on All goods other than those put up in unit container and bearing a registered brand name.
  11. Products of milling industry; malt; starches; inulin; wheat gluten–  NIL RATE OF GST ON Flour , Aata, maida, besan etc. other than those put up in unit container and bearing a registered brand name etc, 5% GST rate on Cereal groats, meal and pellets, put up in unit container and bearing a registered brand name. 12% GST Rate on Starches; inulin and 18% GST Rate on Malt, whether or not roasted
  12. Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder – NIL RATE OF GST ON All goods of seed quality and 5% GST rate on All goods other than of seed quality
  13. Lac; gums, resins and other vegetable saps and extracts – NIL Rate of GST on Lac and Shellac, 5% GST rate on Natural gums, resins, gumresins and oleoresins and 18% GST on All goods not specified elsewhere like Vegetable saps and extracts
  14. Vegetable plaiting materials; vegetable products, not elsewhere specified or included– Nil rate of GST on Betel leaves, 18% on Indian katha and 5% GST rate on All goods not specified elsewhere like Vegetable materials of a kind used primarily for plaiting example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark
  15. Animal and vegetable fats and oils and their cleavage products prepared edible fats; animal or vegetable waxes5% GST rate on Vegetable fats and oils like Soyabean oil, Groundnut oil, Olive oil and its fractions,Palm oil,  Sunflowerseed, safflower or cotton-seed oil Coconut (copra), palm kernel or babassu oil, Rape, colza or mustard oil , Other fixed vegetable fats, Vegetable fats and oils  – 12% GST rate on Animal fats and oils and 18% GST rate on Margarine, Linoxyn solidified linseed oil; edible mixtures or preparations of animal or vegetable fats or oils, Glycerol, crude; glycerol waters, Vegetable waxes, Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
  16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates– 12% GST on All goods Sausages and similar products, Other prepared or preserved meat, meat offal or blood.
  17. Sugar and sugar confectionery– NIL GST Rate on Cane jaggery (gur), 5% GST rate on Beet sugar, cane sugar, khandsari sugar, Palmyra sugar and 18%  GST on Refined sugar containing added flavouring or colouring matter, Sugar confectionery and 28% GST rate on Molasses, Chewing gum/bubble gum and white chocolate, not containing cocoa
  18. Cocoa and cocoa preparations- 5% GST rate on Cocoa beans whole or broken, raw or roasted, Cocoa paste and 28% GST rate on Cocoa butter, fat and oil, Cocoa powder, not containing added sugar or sweetening matter, Chocolates and other food preparations containing cocoa
  19. Preparations of cereals, flour, starch or milk; pastrycooks’ productsNIL rate of GST on Puffed rice, commonly known as Muri, Pappad, by whatever name Bread (branded or otherwise except when served for consumption and pizza bread, 5% GST rate on Mixes and doughs for the preparation of bread, pastry and other baker’s wares, Pizza bread, Seviyan (vermicelli), Tapioca and
    substitutes, Rusks, toasted bread and similar toasted products and  18% GST Rate on Preparations for infant use, put up for retail sale, Pasta and spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not cooked or stuff, Corn flakes, bulgar wheat, Waffles and wafers other than coated with chocolate or containing chocolate, Pastries and cakes and 28% GST rate on Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, Waffles and wafers coated with chocolate.
  20. Preparations of vegetables, fruits, nuts or other parts of plants– 12% GST Rate on All goods of 2009 i.e. fruit juices, vegetable juices, 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter and 18% GST rate on All goods not specified elsewhere like 2001, 2002, 2003,2004,  2005, 2006, 2007, 2008
  21. Miscellaneous edible preparations – NIL GST ON Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc . 5% GST rate on Sweetmeats, 12% GST Rate on Roasted chicory & coffee substitutes or Extracts and essences thereof, Yeasts and prepared baking powder, Texturised vegetable proteins, 18% GST Rate on All goods not specified
    elsewhere Extracts, essences and concentrates of tea or mate, Sauces, Soups and broths, Ice cream, instant food mixes and other edible ice, and 28% GST Rate on Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee (i.e. instant coffee, coffee aroma, etc.), Custard powder, Pan masala
  22. Beverages, spirit and vinegar – Nil rate of GST on Water other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container and 12% GST on Ice and snow, Soya milk drinks, Beverages containing milk, Fruit pulp or fruit juice based drinks and 18% GST Rate on Waters, including natural or artificial mineral waters and aerated waters, Ethyl alcohol and other spirits,denatured  and 28% GST rate on Other non-alcoholic beverages
  23. Residues and waste from the food industries; prepared animal fodder – NIL GST RATE on  Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake and 5% GST rate on All goods not specified elsewhere like Flours, meals and pellets, of meat or meat  offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
  24. Tobacco and manufactured tobacco substitutes – 5% GST on Tobacco leaves under reverse charge and 28% GST rate on All goods not specified elsewhere, other than biris
  25. Salt; sulphur;earths and stone; plastering materials, lime and cement – Nil of GST on Common salt, by whatever name including sendha namak [rock salt], kala namak, 5% GST rate on Salt other than common salt, Unroasted iron pyrites, Sulphur of all kinds, Natural graphite, Natural sands of all kinds, Quartz, Kaolin and other kaolinic clays , Other clays, Chalk, Natural calcium phosphates, Siliceous fossil meals, Slate, Pumice stone; emery; natural corundum, Porphyry, basalt, sandstone and other monumental or building stone, Pebbles, gravel, broken or crushed stone, Dolomite, Natural magnesium carbonate, Gypsum; anhydrite; Plasters, Limestone flux; limestone, Quicklime, slaked lime, Asbestos, Mica, Natural steatite, Natural borates, Feldspar. leucite, Mineral substances not elsewhere specified or included 12% GST Tax Rate on Marble and travertine blocks, Granite blocks, 18% GST Rate on Sulphur recovered as by-product in refining of crude oil and 28% GST Rate on Marble and travertine, other than blocks, Granite, other than blocks, Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements.
  26. Ores, slag and ash – GST Rate of 5% on All ores and concentrates includes Iron ores, Manganese ores, Copper ores,Nickel ores, Cobalt ores, Aluminium, Lead ores, Zinc ores,Chromium ores, Tungsten
    ores and, Uranium or thorium ore, Molybdenum ores, Titanium ores, Niobium, tantalum, vanadium or zirconium ores, Precious metal ores and concentrates. and 18% GST Rate on All goods not specified
    elsewhere, that is other slag, dross, ash and residues.
  27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes – GST rate of 5% on Coal; briquettes, ovoids and similar solid fuels manufactured from coal, lignite, Peat, Coke & Semi Coke, Tar, Kerosene PDS, Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum G ses (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers, Coal Gas, Water gas 12% GST Rate on Bio-gas. 18% GST rate on All goods not specified elsewhere like Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents, such as Benzole (benzene), Toluole (toluene),  Xylole (xylenes), Naphthelene, Petroleum oils and oils obtained from bituminous minerals, other than crude, SKO
  28. Inorganic chemicals: Medicinal grade hydrogen peroxide, Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985, Dicalcium phosphate (DCP) of animal feed, Fluorine, chlorine, bromine and iodine.
  29. Organic chemicals: Gibberellic acid, Acyclic hydrocarbons, Sulphonated, nitrated or nitrosated, Phenols, phenol‑alcohols
  30. Pharmaceutical Products: Human Blood and its components, All types of contraceptives are taxed @ 0%, Animal or Human Blood Vaccines, Diagnostic kits for detection of all types of hepatitis, Medicaments including veterinary medicaments) used in bio-chemic systems and not bearing a brand name, 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, Formulations manufactured from the bulk drugs specified in List 1, Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in  measured doses or in  forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or  Bio-chemic systems medicaments.
  31. Fertilisers: Organic manure, other than put up in unit containers and bearing a brand name are exempted, Fertilisers, other than
    those which are  clearly not to be used as fertilizers, All goods which are clearly not to be used as fertilisers.
  32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty
    and other mastics; inks : Wattle extract, quebracho extract, chestnut extract, Fountain pen ink, Ball pen ink, Paints and varnishes, including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, Artists’, students’ or signboard painters’ colours, modifying tints, amusement  colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like, Printing  ink, writing or drawing ink and other inks
  33. Essential oils and resinoids perfumery, cosmetic or toilet preparations: Tooth powder, Kumkum, Bindi, Sindur, Alta, Agarbatti and other  odoriferous preparations which operate by burning, Perfumes and toilet waters. 2. 3304 Beauty or makeup preparations and  preparations for the care of the skin (other than medicaments),  including sunscreen or  sun tan preparations;  anicure or pedicure preparations.  3. 3305 Preparations for  use on the hair such as  Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic) [except Hair oil -3305  9011, 3305 90 19] 4. 3306 Preparations for oral or dental hygiene, including and  powders; yarn used to clean  between the teeth  (dental floss), in individual retail packages [except dentifrices Toothpaste, Pre-shave, shaving or after-shave  preparations, personal deodorants, bath preparations, Personal deodorants and antiperspirants, Hair oil.
  34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster: Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants), Artificial waxes and prepared waxes. 5. 3405 Polishes  and creams, for footwear furniture, floors,  coachwork, glass or metal, scouring pastes and powders and similar preparations.
  35. Aluminoidal  substances; modified starches; glues; enzymes: All Goods under this category taxable @18% Casein, caseinates and other  casein derivatives; casein glues, Enzymes, prepared enzymes.
  36. Explosives;  pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations): Handmade safety matches taxable @5%, Propellant powders, Safety fuses, Matches taxable @18% and rest of Goods under this category taxable @28% like Fireworks,
    signalling flares, rain rockets, fog signals and other pyrotechnic articles, liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters.
  37. Photographic or cinematographic goods: Photographic plates and film for x-ray for medical use, Photographic plates and films including cinematographic film taxable @12%, rest all item are taxable @18% like Photographic plates and film in the flat, Photographic film in rolls,Photographic paper, paperboard and textile, Cinematographic film, Chemical preparations for photographic uses.
  38. Miscellaneous chemical products: Municipal waste, sewage sludge, clinical waste are exempted under GST, Silicon wafers taxable @12%, Artificial graphite, colloidal or semicolloidal graphite, Activated carbon, Tall oil,Residual lyes from the manufacture of wood pulp, Gum, wood or sulphate turpentineand other terpenic oils produced by the distillation or other treatment of coniferous woods, Rosin and resin acids, Wood tar; wood tar oils, Insecticides, rodenticides, fungicides, herbicides, antisprouting  products and plant-growth regulators, disinfectants and similar products, Finishing agents, Refractory cements, mortars, concretes and similar compositions, Diagnostics or laboratory reagents, Industrial monobolic fatty acids, Salts for curing or salting, Water treatment chemicals, Residual products of the chemical or allied industries, Biodiesel and mixtures thereof taxable @18%, Anti-knock preparations, Preparations and charges for fireextinguishers, Organic composite solvents and thinners, Hydraulic brake fluids and other prepared liquids, antifreezing preparations and prepared de-icing fluids taxable @28%.
  39. Plastics and articles thereof: Plastic bangles exempted from GSTFeeding bottles taxable @12%, Primary polymers,Waste, parings and scrap, of plastics, All goods including canes of plastics, Tubes, pipes and hoses, and fittings therefor, of plastics, Self-adhesive plates, sheets, film, foil, etc. of plastics, Other plates, sheets, film, foil, etc. of plastics, Articles for conveyance or packing of goods, etc. of plastics, Tableware, kitchenware, other household articles and Hygiene or toilet articles, of plastics, Builder’s wares of plastics, not elsewhere specified (like reservoirs, vats, shutters, containers, doors and windows and their frames, thresholds, blinds etc.), PVC Belt Conveyor taxable @18% under GST, Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics, Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics, Other articles of plastics and articles of other materials taxable @28% under GST.
  40. Rubber and articles thereof: Condoms and contraceptives exempted under GST, Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip, Toy balloons made of natural rubber latex, Pneumatic tyres or inner tubes rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws taxable @5% under GST, Latex Rubber Thread, Surgical rubber gloves or medical examination rubber, Nipples of feeding bottles taxable @12%, Synthetic rubber and factice derived from oils, Reclaimed rubber, Waste, parings and scrap of rubber, Compounded rubber,
    unvulcanised, Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber, Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, Conveyor or transmission belts, Hygienic or pharmaceutical articles, Articles of apparel and clothing accessories of vulcanised rubber, Erasers taxable @18% under GST, Other articles of vulcanised rubber including Floor coverings and mats, rubber boats or dock fenders, air mattress, Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and cyclostyling rollers taxable @28% under GST.
  41. Raw Hides and Skins (other than Fur skins) and Leather: Raw hides, skins, tanned or crust hides and skins, not further prepared taxable @5% under GST, Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine taxable @12% under GST.
  42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut): Gloves specially designed for use in sports taxable 12% under GST, Rest All goods not specified elsewhere  like Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. Trunks, suitcases, vanity-cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarettecases, to-baccopouches, tool bags, sports bags, bottlecases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper, Articles of apparel and clothing accessories, of leather or of composition leather, Other articles of leather or of composition leather taxable @28% under GST
  43. Wood and articles of wood, wood charcoal: Firewood or fuel wood, Wood charcoal (including shell or nut charcoal), whether or not agglomerated exempted from GST NIL Rate, Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms [4401] taxable@5% under GST. All goods not specified elsewhere like Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like, Wood wool; wood flour, Railway or tramway sleepers (cross-ties) of wood, Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood, pallet collars of wood, Casks, barrels, vats, tubs and other coopers products and parts thereof, Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood, Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles taxable @12%, Wood in the rough Wood sawn or chipped, Bamboo flooring tiles 7. Tableware and Kitchenware of wood taxable @18% under GST, Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, Fibre board of wood or other ligneous materials, Plywood, veneered panels and similar laminated  wood, Densified wood, in blocks, plates, strips, Wooden frames for paintings, photographs, mirrors or similar objects etc taxable @28% under GST.


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DOWNLOAD GST CESS RATE SCHEDULE: GST Compensation Cess Rates for different supplies

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4 thoughts on “GST TAX RATES FINALISED AT 5% 12% 18% and 28% ON 18th May 2017


  2. dhanpat sharma

    how many tax is applicable under GST Rice & Flour Mill machinery & its Part still our HSN code is 8437

  3. Pingback: List and Classification of Services under GST : SAC CODE for GST |


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