
GST Rates: Download GST Rate Finder. Search GST Rate List in PDF Format and Excel Format with HSN Code List. Download GST Rates 2019 in PDF Format, We finally have the GST rates out and a near certainty of implementation with effect from 1st July, GST Item Wise list available in PDF format for Download. GST Tax Rate in India. GST Rates Finalised, GST Rate Slabs 5%, 12%, 18% & 28%. Combined GST rate is being discussed by the Government. Here you may check gst rates in india item wise in pdf format or gst tax rate list 2019 as approved by GST Council in various meetings. .
After Deside of Final GST Rates, there are lot of changes made in various GST Council meeting, here you may find all the changes in GST Rates with latest updates...
The rates of GST (CGST+SGST/UTGST) include Nil, 5%, 12%, 18% and 28%. These rates will apply to IGST also. CGST and SGST rate is expected to be same. IGST is expected to be equal to double the CGST rate. Thus if CGST and SGST is same, the IGST rate will be equal to the rate of SGST plus CGST.
For Example:- Sanjay, a dealer in Maharashtra sold goods to Anand in Maharashtra worth INR 10,000. The GST rate is 18% comprising of CGST rate of 9% and SGST rate of 9%, in such case the dealer collects INR 1800 and INR 900 will go to the central government and INR 900 will go to the Maharashtra government.
Again, if Sanjay sells goods to dealer in Delhi worth INR 10,000, this being inter- state, the dealer will charge IGST at the rate of 18% and the amount collected INR 1800 will go the central government and will later be apportioned between the union and the states on the recommendation of the GST Council.
GST Rate revision on 24-02-2019
Type of Residence | Existing | New GST Rate |
Residential properties outside affordable segment | 12% | 5% |
Affordable housing properties | 8% | 1% |
Note – ITC Not Available after new rates on above 2 items
Benefits of the above recommendation made by the GST Council
- The buyer of house will get a fair price and affordable housing gets very attractive with GST @ 1%.
- Interest of the buyer/consumer will be protected; ITC benefits not being passed to them shall become a non-issue.
- Cash flow problem for the sector is addressed by exemption of GST on development rights, long term lease (premium), FSI etc
- Unutilized ITC, which used to become cost at the end of the project gets removed and should lead to better pricing.
- Tax structure and tax compliance becomes simpler for builders.
GST Rate revision in 31st GST council meeting
31st GST Coucil meeting was held 22nd December 2018. GST Rates for 23 Goods and 3 Services have been revised*.
Here is a summarised version of the list of rate cuts on both Goods and Services:
List of rate changes at 31st GST Council Meeting | ||
SL.no | List of Goods/Services | Changes in Tax Rate |
1 | Vegetables provisionally preserved but unsuitable for immediate consumption | 5% to Nil |
2 | Vegetables cooked/uncooked via steamed, frozen or boiled (branded) | 5% to Nil |
3 | Music Books | 12% to Nil |
4 | Parts for manufacturing renewable energy devices falling under chapter 84, 85 or 94 of Tariff | 5% |
5 | Natural cork | 12% to 5% |
6 | Fly ash blocks | 12% to 5% |
7 | Walking sticks | 12% to 5% |
8 | Marble rubble | 18% to 5% |
9 | Agglomerated cork | 18% to 12% |
10 | Cork roughly squared or debugged | 18% to 12% |
11 | Articles of Natural cork | 18% to 12% |
12 | Movie Tickets < or = Rs 100 | 18% to 12% |
13 | Premium on Third party insurance on Vehicles | 18% to 12% |
14 | Accessories for Handicapped Mobility Vehicles | 28% to 5% |
15 | Power banks | 28% to 18% |
16 | Movie Tickets > Rs 100 | 28% to 18% |
17 | Video game consoles, equipments used for Billiards and Snooker and other sport related items of HSN code 9504 | 28% to 18% |
18 | Retreated & used pneumatic Rubber Tyres | 28% to 18% |
19 | Colour Television Sets & monitors up to “32 Inches” | 28% to 18% |
20 | Digital & Video Camera recorders | 28% to 18% |
21 | Pulleys, transmission shafts, cranks and gear boxes under HSN 8483 | 28% to 18% |
22 | Tax rate on Air travel of pilgrims reduced* | 28% to 18% |
*For travel by non-scheduled/chartered operations for religious pilgrimage which are facilitated by GoI under bi-lateral agreements.
Others:
-GST on the composite supply of goods attracting 5% GST rate where it is supplied along with the supply of construction services and other goods for solar power plant, is now levied as follows:
- 70% of value is considered as supply of goods and taxed at 5% GST.
- Remaining 30% of the EPC contract value is supply of service and attracts standard tax rate for service.
-Rate of 5%/18% to be applied based on transaction value of footwear.
-Uniform GST rate of 12% on Flexible Intermediate Bulk Container (FIBC) from existing 5%/12% (depending on the value).
Goods recommended for exemption
- Supply of gold by Nominated Agencies to exporters of article of gold Jewellery.
- Proceeds received by Government from auction of gifts received by President, Prime Minister, Governor or Chief Minister of a State and public servants, the proceeds of which is used for public or charitable cause.
- Vehicles imported for temporary purposes under the Customs Convention on the Temporary importation of Private Road Vehicles (carnet de passages-en-douane) will be exempt from IGST and Compensation cess.
Services recommended for exemption
- Services supplied by banks to Basic Saving Bank Deposit (BSBD) account holders under
Pradhan Mantri Jan Dhan Yojana (PMJDY) - Services supplied by rehabilitation professionals recognised under Rehabilitation Council of India Act, 1992 at hospitals, schools or rehabilitation centres established by Government or charitable institute registered under Section 12AA of The Income tax Act,1961.
- Loan guarantee services provided by Government to its undertakings and PSUs for bank loans.
GST Rates cut down on 21st July 2018
28th GST Council Meeting was held 21st July 2018. Rates for 45 Goods and 2 Services have been revised*. Click here to read all updates of the meet.
Recent Rate Changes on Goods
GOODS | |||
S.NO | Items | New Rate | Old rate |
1 | Rakhi (other than that of precious or semi-precious material ) |
Nil |
18% |
2 | Sanitary Napkins | 12% | |
3 | Circulation and commemorative coins | 5% | |
4 | Raw material for broom | 12% | |
5 | Stone/Marble/Wood Deities | 5% | |
6 | Sal leaves and its products | 18% | |
7 | Khali dona | 18% | |
8 | Coir pith Compost | 5% | |
9 | Chenille fabrics and other fabrcis under 5801 |
5% |
12% |
10 | Handloom dari | ||
11 | Phosphoric Acid (fertilizer grade only) | ||
12 | Handmade Carpets, Textile Floor, Coverings | ||
13 | Knitted cap/topi having retails sale value exceeding Rs. 1000 | ||
14 | Kota Stones and Simliar Stones (other than polished) |
18% |
|
15 | Ethanol for sale to oil marketing companies for blending with fuel | ||
16 | Solid Bio fuel pellets | ||
17 | Marine Engine | 28% | |
18 | Bamboo Flooring |
12% |
18% |
19 | Hand Operated Rubber Roller | ||
20 | Brass Kerosene Pressure Stove | ||
21 | Zip and Slide Fastener | ||
22 | Handicrafts (Excluding handmade) | ||
23 | Handbags including pouches and purses; jewellery box | ||
24 | Fuel Cell vehicle | 28% | |
25 | Televisions upto 68 cm |
18% |
28% |
26 | Glaziers’ putty, grafting putty, resin cements | ||
27 | Refrigerators, freezers, water cooler, milk coolers, ice cream freezer | ||
28 | Washing Machines | ||
29 | Food Grinders & mixer | ||
30 | Vacuum Cleaners | ||
31 | Paints and Varnishes (including enamels and lacquers) | ||
32 | Shavers, Hair Clippers | ||
33 | Hair Cleaners | ||
34 | Storage water heaters | ||
35 | Immersion heaters | ||
36 | Hair Dryers, Hand Dryers | ||
37 | Electric Smoothing irons | ||
38 | Scent Sprays | ||
39 | Toilet Sprays | ||
40 | Pads for application of cosmetics or toilet preparations | ||
41 | Lithium-ion batteries | ||
42 | Powder Puffs | ||
43 | Special purpose motor vehicles | ||
44 | Work Trucks (Self-propelled, not fitted with lifting or handling equipment) | ||
45 | Trailers & Semi trailers |
List of Goods Exempt | ||
Fortified Milk | exempt | 5% |
Recent Rate Changes on Services
SERVICES | ||
Rate Change | ||
Services | New Rates | Old Rates |
Supply of e-books | 5% | 18% |
Supply of Multimodal Transportation | 12% | Nil |
List of Services Exempt | ||
Senior Citizens | ||
1. Sevices provided by Coal Mines provident fund organisation to the PF subscribers | ||
2. Services provided by Old age home run by state government / central government to the citizens aged more than 60 years upto Rs. 25000 | ||
3. GST exempted on the administrative fee collected by National Pension System Trust | ||
4. Services provided by an unincorporated body or non profit entiy registered under any law to own members upto Rs. 1000 per year of membership fees. | ||
Agriculture/ Farmers |
||
1. Services by way of artificial insemination of livestock (other than horses) | ||
2. Services provided by FSSAI to food businesses. | ||
3. Services provided by way of warehousing minor forest produce | ||
4. Services provided by the installation and commissioning by DISCOMS for extending electricity distribution network for agricultural use. | ||
Banking/Finance/ Insurance |
||
1. Reinsurance services provided to insurance scheme such as Pradhan Mantri Rashtriya Swasthya Suraksha Mission | ||
Government |
||
1. Guarantees given by central/state government to their undertakings/PSUs. | ||
2. Services provided by government to ERCC by assigning the right to collect royalty to mining lease holders. | ||
Miscellaneous |
||
1. Import of services by Foreign diplomatic missions/UN other international organizations | ||
2. GST rate slabs will apply on the actual rate for hotel services instead of declared tariff. |
GST Rates
The GST Council today approved a change in tax rates of 29 goods and 53 categories of services, Finance Minister Arun Jaitley said. Mr Jaitley, who heads the powerful GST Council, said the new rates will be effective from 20-09-2018
- GST Council considers simplification of return filing process
- In next meet, bringing petroleum under GST may be considered
GST Rates 2019 by item wise at One Place in PDF
GST Rates Articles | GST Rates in PDF |
Revised GST All Rates on Some Goods | Download Now |
Revised GST All Rates on Some Goods | Download Now |
List of all Services Taxable in GST | Download Now |
List of all Services Exempted in GST | Download Now |
list of all Services Under Reverse Charge | Download Now |
List of Goods Exempted in GST (0%) (Full List) | Download Now |
GST All Rates on Gold, Biscuits (3% Items List) | Download Now |
GST All Rates Covered in 5% Items List (Full List) | Download Now |
GST All Rates Covered in 12% Items List (Full List) | Download Now |
GST All all Rates Covered in 18% Items List (Full List) | Download Now |
GST All Rates Covered in 28% Items List (Full List) | Download Now |
Classification Scheme for Services under GST | |
GST All Rates 2019 in Hindi | |
GST All Rates Comparison Chart Existing Vs New | |
List of all Services at 5% GST Rate | |
List of all Services at 12% GST Rate | |
List of all Services at 18% GST Rate | |
List of all Services at 28% GST Rate |
GST Rates on Goods Chapter Wise
If you want to know more about the GST rates, please check the below table.
we updated this table as soon possible
Name of Chapter | GST Rates |
Chapter 1 | Live Animals, Bovine & Poultry |
Chapter 2 | Meat & Edible Offal of Animals |
Chapter 3 | Fish Meat & Fillets |
Chapter 4 | Eggs, Honey & Milk Products |
Chapter 5 | Non Edible Animal Products |
Chapter 6 | Live Trees & Plants |
Chapter 7 | Vegetables |
Chapter 8 | Fruits & Dry Fruits |
Chapter 9 | Tea, Coffee & Spices |
Chapter 10 | Edible Grains |
Chapter 11 | Milling Industry Products |
Chapter 12 | Oil Seeds, Fruit & Part of Plants |
Chapter 13 | Gums, Resins, Vegetable SAP & Extracts |
Chapter 14 | Vegetable Material & Products |
Chapter 15 | Fats, Oils & Waxes their Fractions |
Chapter 16 | Preserved/Prepared Food Items |
Chapter 17 | Sugar, Jaggery, Honey & bubble Gums |
Chapter 18 | Chocolate & Cocoa Products |
Chapter 19 | Pizza, Cake, Bread, Pasta & Waffles |
Chapter 20 | Edible Plants – Fruits, Nuts & Juices |
Chapter 21 | Tea & Coffee Extract & Essence |
Chapter 22 | Water – Mineral & Aerated |
Chapter 23 | Flours, Meals & Pellets |
Chapter 24 | Tobacco, Stemmed & Stripped |
Chapter 25 | Salts & Sands |
Chapter 26 | Mineral Ores & Slags |
Chapter 27 | Fossil Fuels – Coal & Petroleum |
Chapter 28 | Gases & Non Metals |
Chapter 29 | Hydrocarbons – Cyclic & Acyclic |
Chapter 30 | Drugs & Pharmaceuticals |
Chapter 31 | Fertilisers |
Chapter 32 | Tanning & Colouring Products |
Chapter 33 | Essential Oils, Beauty Products |
Chapter 34 | Soaps, Waxes, Polish products |
Chapter 35 | Casein, Albumin, Gelatin, Enzymes |
Chapter 36 | Propellants, Explosives, Fuses, Fireworks |
Chapter 37 | Photographic & Cinematographic Films |
Chapter 38 | Insecticides, Artificial Carbon & Graphite |
Chapter 39 | Polymers, Polyethylene, Cellulose |
Chapter 40 | Rubber, Plates, Belt, Condesnsed Milk |
Chapter 41 | Raw hides & Skins, Leather |
Chapter 42 | Trunks, Suit-cases, Vanity cases |
Chapter 43 | Raw Fur Skins, Articles of apparel |
Chapter 44 | Fuel wood, Wood Charcoal |
Chapter 45 | Natural Cork, Shuttlecock Cork |
Chapter 46 | Plaiting Materials, Basketwork |
Chapter 47 | Mechanical & Chemical woodpulp |
Chapter 48 | Newsprint, Uncoated paper & paperboard |
Chapter 49 | Printed Books, Brochures, Newspapers |
Chapter 50 | Silk Worm Coccon, Yarn, Waste & Woven Fabrics |
Chapter 51 | Wool materials & Waste, Animal Hairs |
Chapter 52 | Cotton materials, Synthetics & Woven fabrics |
Chapter 53 | Flex raw, Vegetable materials & Paper yarn |
Chapter 54 | Synthetic felaments, Woven fabrics & Rayons |
Chapter 55 | Synthetic felament tows & Polyster staple fiber |
Chapter 56 | Towels, Napkins, ropes & Netting materials |
Chapter 57 | Carpets & Floor coverings textile Handlooms |
Chapter 58 | Labels, Bades, Woven pile & Chennile, Terry towelings |
Chapter 59 | Rubberised textile fabrics, Convayer belts |
Chapter 60 | Pile,Wrap Knit,Tarry & Croched fabrics |
Chapter 61 | Men & Women Clothing |
Chapter 62 | Men & Women Jackets, Coats & Garments |
Chapter 63 | Blankets & Bedsheets |
Chapter 64 | Shoes & Footwear Products |
Chapter 65 | Hats & Accessories |
Chapter 66 | Umbrellas & Accessories |
Chapter 67 | Artificial flowers, Wigs & False Beards |
Chapter 68 | Monumental & Building Stones |
Chapter 69 | Bricks, Blocks & Ceramics |
Chapter 70 | Glasses, Mirrors, Flasks |
Chapter 71 | Pearls, Diamonds, Gold, Platinum |
Chapter 72 | Iron, Alloys, Scrap & Granules |
Chapter 73 | Iron tube, piles & Sheets |
Chapter 74 | Copper Mattes, Rods, Bars, Wires, Plates |
Chapter 75 | Nickel Mattes & Unwrought Nickel |
Chapter 76 | Unwrought Aluminium- Rods, Sheets & Profiles |
Chapter 78 | Unwrought Lead – Rods, Sheets & Profiles |
Chapter 79 | Unwrought Zinc – Rods, Sheets & Profiles |
Chapter 80 | Unwrought Tin – Rods, Sheets & Profiles |
Chapter 81 | Magnesium, Cobalt, Tungsten Articles |
Chapter 82 | Hand Tools & Cutlery |
Chapter 83 | Locks, Metal Mountings & Fittings |
Chapter 84 | Industrial Machinery |
Chapter 85 | Electrical Parts & Electronics |
Chapter 86 | Railway Locomotives & Parts |
Chapter 87 | Tractors & Motor Vehicles |
Chapter 88 | Balloons, Parachutes & Airlift Gear |
Chapter 89 | Cruise Ships & Boats |
Chapter 90 | Medical, Chemical & Astronomy |
Chapter 91 | Watches & Clocks |
Chapter 92 | Musical Instruments |
Chapter 93 | Military Weapons & firearms |
Chapter 94 | Furniture, Bedding & lighting |
Chapter 95 | Children Toys, Table & Board Games & Sports Goods |
Chapter 96 | Pencil Lighter Toiletries |
Chapter 97 | Paintings Decoratives Sculptures |
Chapter 98 | Machinery Lab Chemicals Drugs Medicines |
GST Nil rate (0%):
No tax will be imposed on items like fresh meat, fish chicken, eggs, milk, butter milk, curd, natural honey, fresh fruits and vegetables, flour, besan, bread, prasad, salt, bindi. Sindoor, stamps, judicial papers, printed books, newspapers, bangles, handloom etc.
GST 5% Items List
Items such as fish fillet, cream, skimmed milk powder, branded paneer, frozen vegetables, coffee, tea, spices, pizza bread, rusk, sabudana, kerosene, coal, medicines, stent, lifeboats will attract tax of 5 percent.
GST 12% Items list
Frozen meat products , butter, cheese, ghee, dry fruits in packaged form, animal fat, sausage, fruit juices, Bhutia, namkeen, Ayurvedic medicines, tooth powder, agarbatti, colouring books, picture books, umbrella, sewing machine, and cellphones will be under 12 per cent tax slab.
GST 18% Items List
Most items are under this tax slab which include 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.
GST 28% Items list
Chewing gum, molasses, chocolate not containing cocoa, waffles and wafers coated with choclate, 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 will attract 28 per cent tax – the highest under GST system.
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