GST Rates in India, GST Rate Finder, Item Wise GST Rate List in PDF

GST Rates: The tax rates for 1211 items were released in GST Council meeting on 18th May, 2017 and for services on 19th May, 2017. The tax rates for 74% of the items are at or below 18% and balance items at 28% rate. One of the major change in Goods and Services is that there are multiple tax rates based on the usage of the services. This is a significant shift from the existing process of having a single rate for all the services. from this page you may Download GST Rates list in PDF Forma or you may also find GST Rate Finder. GST Rate List in PDF Format and Excel Format with HSN Codes are also avaialnle on this page..

The final rates for the goods and services have been notified on 28th June 2017 wide various notifications for the Central Taxes and States have notified the same accordingly.

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 New Rates on Certain Goods Decided on 06-10-2017

Changes in GST Rates for Goods and IGST Rates on Imports of Goods. As per discussions held in the 22^nd GST Council Meeting held under Chairmanship of Union Finance Minister Shri Arun Jaitley on 6^th October, 2017, the following changes in GST rates for certain Goods and IGST rates on Imports of specified Goods have been recommended.

GST RATE FOR FOLLOWING GOODS HAVE BEEN REDUCED

Foot note;

1. Reduction in GST rate against S. No 4 above is subject to following condition:
2. a)If the supplier of such food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of supply of such goods or within such further period as the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, as the case maybe, may allow in this regard.
3.  For S. No.5 above, the phrase registered brand name means:
4. a)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.
5. b)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.
6. c)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.
7. For S. No. 7 above, the phrase “brand name” is defined as:

“brand name” or “trade name” means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

IGST EXEMPTION ON IMPORTS OF GOODS:

GST Rates changed in GST Council 20th Meeting held on 05-08-2017

1. Textile job works reduced to 5%
2. Government works contract reduced to 12% with ITC
3. Job work for printing books and newspapers etc will be 12% (if only content provided by publisher and all input of paper etc belongs to printer)
4. Job work for printing books and newspapers will be 5% (if Input used belongs to publisher and not Printer)
5. Agriculture Services of post Harvest and storage reduced to 12%
6. Entry to Planetarium – rate reduced to 18%
7. Rent a Cab Operator-Allowed option of 12% GST with full ITC. 5% GST with no ITC will also continue
8. GTA– Allowed option of 12% GST with full ITC under forward charge. 5% GST with no ITC will also continue (However, the GTA has to give an option at the beginning of financial year)
9. Tractor parts would attract the Goods and Services Tax (GST) rate of 18 % instead of 28 % previously.
10. Margin/commission payable to Fair Price Shop Dealers by Central/ State Governments- 0%
11. In case of housekeeping services such as plumbers through E-commerce Operator,  it is the liability of the aggregator to pay GST
12. Goods and services used specifically for the purposes FIFA Youth World Cup later this year in India has been exempted from GST.

New crop insurance schemes Pradhan Mantri Fasal Bima Yojana (PMFBY) introduced from Kharif 2016-17 in place of National Agricultural Insurance Scheme (NAIS) and Modified National Agricultural Insurance Scheme (MNAIS), and Restructured Weather Based Crop Insurance Scheme (RWCIS) introduced in place of Weather Based Crop Insurance Schemes , shall be extended exemption from GST.

To clarify that legal services (including representational services) provided by an individual advocate or a senior advocate or a firm of advocates (including LLP) provided to a business entity in taxable territory are covered under reverse charge mechanism

GST Rates 2017 by item wise at One Place in PDF

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

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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