GST Rates in 2022 – List of Goods and Service Tax Rates, Slab & Revision

GST rates changes hit industries and trade bodies. Everyone from business to consumers evaluates their position as a result of this change.

So in this article, we bring you the meaning of the GST rate and the key changes in GST rates from the inception of the GST law so far.

Meaning of GST rates and present GST rate structure

GST rate refers to the percentage rate of tax imposed on the sale of goods or services under the CGST, SGST and IGST Acts. A business registered under the GST law must issue invoices with GST amounts charged on the value of supply. The GST rates in CGST and SGST (For intra-state transactions) are approximately the same. Whereas, the GST rate in the case of IGST
(For inter-state transactions) is approximately the sum total of CGST and SGST rate.

The GST slabs are pegged at 5%, 12%, 18% & 28%. According to the GST latest news from the GST council, the tax structure for common-use goods are as under:

GST Rates Structure for Goods and services under 5%, 12%, 18% & 28%

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Tax GRates	Products
0%	Milk	Kajal
0%	Eggs	Educations Services
0%	Curd	Health Services
0%	Lassi	Children’s Drawing & Colouring Books
0%	Unpacked Foodgrains	Unbranded Atta
0%	Unpacked Paneer	Unbranded Maida
0%	Gur	Besan
0%	Unbranded Natural Honey	Prasad
0%	Fresh Vegetables	Palmyra Jaggery
0%	Salt	Phool Bhari Jhadoo
5%	Sugar	Packed Paneer
5%	Tea	Coal
5%	Edible Oils	Raisin
5%	Domestic LPG	Roasted Coffee Beans
5%	PDS Kerosene	Skimmed Milk Powder
5%	Cashew Nuts	Footwear (< Rs.500)
5%	Milk Food for Babies	Apparels (< Rs.1000)
5%	Fabric	Coir Mats, Matting & Floor Covering
5%	Spices	Agarbatti
5%	Coal	Mishti/Mithai (Indian Sweets)
5%	Life-saving drugs	Coffee (except instant)
12%	Butter	Computers
12%	Ghee	Processed food
12%	Almonds	Mobiles
12%	Fruit Juice	Preparations of Vegetables, Fruits, Nuts or other parts of Plants including Pickle Murabba, Chutney, Jam, Jelly
12%	Packed Coconut Water	Umbrella
18%	Hair Oil	Capital goods
18%	Toothpaste	Industrial Intermediaries
18%	Soap	Ice-cream
18%	Pasta	Toiletries
18%	Corn Flakes	Computers
18%	Soups	Printers
28%	Small cars (+1% or 3% cess)	High-end motorcycles (+15% cess)
28%	Consumer durables such as AC and fridge	Beedis are NOT included here
28%		Luxury & sin items like BMWs, cigarettes and aerated drinks (+15% cess)

GST Rate changes from 1st January 2022

(1) New HSN Codes from 2022

Three notifications were issued on 28th December 2021 by the CBIC to align HSN codes with HS-2022 with effect from 1st January 2022. Central Tax (Rate) notification no. 18/2021, Central Tax (Rate) notification no. 19/2021 and Central Tax (Rate) notification no. 20/2021

(2) GST rate changes to correct the inverted tax structure:

GST increased to 12% from 5% for textiles with HSN codes 51, 52, 53, 54, 55, 56, 58, 60, 63 and 64 such as woven as well as knitted fabrics, knitting, saree falls, embroidery works, curtains bed linen and home furnishings. It also includes dyeing services.

The same increase applies to footwear with HSN code 64 valued at or below Rs.1,000 per pair.

Changes were notified vide the Central Tax (Rate) notification no. 14/2021 and 15/2021 dated 18th November 2021, recommended at the 45th GST Council meeting.

(3) e-Commerce operators to pay GST under Section 9(5) for passenger transport and restaurant services

e-Commerce operators will become liable to pay GST under Section 9(5) for the cab services, carrier services, etc provided for transportation of passengers since they are removed from the list of exemptions. This is notified by the Central Tax (Rate) notification no. 16/2021 dated 18th November 2021.

Further, the transport of passenger service included under Section 9(5) of the CGST Act will also include omnibus and other motor vehicles. Further, cloud kitchens e-commerce operators providing the supply of food will also be included under Section 9(5) and subject to GST. However, it exempts food supply services from premises having hotel accommodation where the declared tariff per unit is at or below Rs.7,500. These two are notified vide the Central Tax (Rate) notification no. 17/2021 dated 18th November 2021.

(4) Other GST rate changes

a) Exempts ‘carriages for disabled persons’ under HSN code 8713 earlier taxed at 12% by the Central Tax (Rate) notification no. 13/2021 dated 27th October 2021. Further, the same notification removed ‘in respect of Information Technology software’ from entry 452P earlier charged 18% GST.

b) Central Tax (Rate) notification no. 15/2021 dated 18th November 2021 removed ‘Governmental Authority or a Government Entity’ from serial 3 being construction services.

c) Key changes are carried out to the description of goods chargeable to GST vide the Central Tax (Rate) notification no. 18/2021 dated 28th December 2021.

d) Key changes are carried out to the description of goods exempt from GST vide the Central Tax (Rate) notification no. 19/2021 dated 28th December 2021.

e) A concessional GST rate of 12% applies to HSN code chapter 4414 instead of earlier 44140000 covering wooden frames having paintings, photos,
mirrors, etc. Also, a concessional GST rate of 12% applies to HSN code 7419 80 instead of earlier 741999 covering art ware related to brass, copper or its alloys, electroplated with nickel/silver.

GST Rate revision in 45th GST Council Meeting

The 45th GST council meeting was held on 17th September 2021 and the following decisions had been taken regarding GST rates.

These have been notified vide Central Tax (Rate) notification nos. 6, 7, 8, 9, 10 and 11/2021 dated 30th September to apply with effect from 1st October 2021.

Central Tax (Rate) notification no. 12/2021 dated 30th September 2021 grants extension to exempt the COVID-19 treating medicines up to 31st December 2021.

GST Rates reduced on Goods & Services:

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Item	Before	After
Import of expensive life-saving medicines such as Zolgensma, Viltepso or as recommended by a relevant government department for personal use	12%	Nil
Waste unintentionally generated during the fish meal production, except for Fish Oil	Applicable rate	Nil from 1st July 2017 to 30th September 2019
IGST on the goods sold at Indo-Bangladesh border haats	Applicable rate	Nil
Transport of goods by vessel and air from India to outside India extended up to 30th September 2022	Nil	Nil
Granting of National Permit to goods carriages on a fee payment	18%	Nil
Skill training programmes where the state/central government funds expenditure equal to or more than 75%	18%	Nil
Services on AFC Women's Asia Cup to be held in 2022	18%	Nil
‘Keytruda’ drug for the treatment of cancer	12%	5%
Biodiesel, sold to the oil marketing companies for blending it with diesel	12%	5%
Fortified Rice Kernels for the Integrated Child Development Services Scheme, etc	18%	5%
Retro fitment kits in vehicles for the disabled	Applicable rate	5%

*With effect from 1st October 2021 subject to the CBIC notification

GST Rates increased on Goods & Services:

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Item	Before	After
Polyurethanes and other plastics waste and scrap	5%	18%
Cartons, bags, boxes, packing containers made out of paper, etc	12/18%	18%
Papers such as cards, catalogue, printed material Under Chapter 49	12%	18%
Licensing, broadcasting and showing original films, Radio Television programmes, sound recordings	12%	18%
Printing and reproduction of recorded media being the publisher’s content	12%	18%

*With effect from 1st October 2021 subject to the CBIC notification

GST rate corrections for inverted tax structure:

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Item	Before	After
Specified Renewable Energy Devices and parts	5%	12%
Ores and metal concentrates	5%	18%
All kinds of pens	12/18%	18%
Railway parts, locomotives and goods in Chapter 86	12%	18%

*With effect from 1st October 2021 subject to the CBIC notification

GST Rate revision in 44th GST Council Meeting

The 44th GST council meeting was held on 12th June 2021 and the following decisions had been taken regarding GST rates effective up to 30th September 2021.

These were notified vide the Central Tax(Rate) notification no. 04/2021 and 05/2021 dated 14th June 2021.

Medicines required for COVID-19 & Black Fungus treatment:

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Items	Old rate	Proposed rate
Tocilizumab	5%	Nil
Amphotericin-B	5%	Nil
Remedesivir	12%	5%
Anti-coagulants like Heparin	12%	5%
Any other drug (recommended by the Ministry of Health and Family Welfare (MoHFW) and the Dept. of Pharma (DoP) for Covid-19 treatment)	Existing rate	5%

Medical equipment required for COVID treatment:

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Items	Old rate	Proposed rate
Medical Grade Oxygen	12%	5%
Oxygen concentrators/ generators (which include personal imports)	12%	5%
Ventilators and ventilator masks/ cannula/ helmets	12%	5%
BiPaP machine	12%	5%
High flow nasal cannula device	12%	5%
Pulse oximeters	12%	5%

COVID-19 testing kits and items utilised for the prevention of COVID-19:

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Items	Old rate	Proposed rate
Covid-19 testing kits	12%	5%
Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin and LDH	12%	5%
Hand sanitiser	18%	5%
Temperature checking equipment	18%	5%

Others:

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Items	Old rate	Proposed rate
Gas/electric/other furnaces for crematorium, including their installation, etc	18%	5%
Ambulances	28%	12%

GST Rate revision in 42nd GST council meeting

The 42nd GST council meeting was held on 5th October 2020 and the following decisions have been taken regarding GST rates.

• GST exemption provided to satellite launch services by ISRO, Antrix Corporation and New Space India Limite (NSIL) to encourage the space launching services in India.
• The non-alcohol based sanitisers will continue to be taxed at an 18% GST rate.

GST Rate revision in 39th GST council meeting

39th GST Council meeting was held on 14th March 2020, Saturday at New Delhi. Read all the highlights on 39th GST Council Meeting.

The following are the rate cuts announced at the 39th GST Council meeting:

Item	Old Rate	New Rate
Mobile phones and specified parts	12%	18%
Handmade matches	5%	12%
Other than handmade matches	18%	12%
Aircraft MRO (Maintenance, Repair, Overhaul) services	18%	5% (with full ITC)

The rate changes are effective from 1 April 2020

GST Rate revision in 38th GST council meeting

38th GST Council meeting was held on 18th December 2019, Wednesday at New Delhi. Read all the highlights on 38th GST Council Meeting.

The following are the rate cuts announced at the 38th GST Council meeting:

Item	Old Rate	New Rate
Lotteries (State-owned)	12%	28%
Lotteries (State-authorised)	28%	28%
Woven and non-woven fabrics	12%	18%
Sacks of Polythene and Polypropylene in nature	12%	18%

GST rate changes will apply from 1 March 2020 for lottery and from 1 January 2020 for bags and sacks.

GST Rate revision in 37th GST council meeting

GST Council had its 37th meet held at Goa on Friday (20th September 2019). Read all the highlights on 37th GST Council Meeting.

The following are the rate cuts announced at the 37th GST Council meeting:

GST Rate Revision effective from 1st October 2019

Item	Old Rate	New Rate
Plates and cups made of flowers, leaves and bark	5%	Nil
Caffeinated Beverages	18%	28%+12% cess
Supplies of Railways wagons & coaches (without refund of accumulated ITC)	5%	12%
Outdoor Catering (without ITC)	18%	5%
Diamond Job work	5%	1.50%
Other Job work	18%	12%
Hotels (Room Tariff of Rs.7501 or above)	28%	18%
Hotels (Room Tariff from Rs 1,001 to Rs 7,500)	18%	12%
Woven/ Non-woven Polyethylene Packaging bags	18%	12%
Marine fuel	18%	5%
Almond Milk		18%
Slide fasteners	18%	12%
Wet grinders (consisting of stone as a grinder)	12%	5%
Dried Tamarind	5%	Nil
Semi-precious stones- cut & polished	3%	0.25%
Specified goods for petroleum operation under HELP*	Applicable Rate	5%

*Hydrocarbon Exploration Licensing Policy

Item	Old Rate	New Rate
Cess on Petrol Motor Vehicles (Capacity of 10-13 passengers)	15%	1%
Cess on Diesel Motor Vehicles (Capacity of 10-13 passengers)	15%	3%

GST Exemption available for:

• Supplies to FIFA- specified persons for the Under-17 Women’s Football World Cup in India
• Supply to the Food and Agriculture Organisation (FAO) for specified projects in India
• Imports of certain defence goods not made indigenously (up to 2024)
• Supply of silver/platinum by specified agencies (Diamond India Ltd) for export
• Import of Silver or Platinum by specified agencies (Diamond India Ltd)

GST Rate revision in 36th GST council meeting

GST Council had its 36th meet via video conference on Saturday (27th July 2019). Read all the highlights on 36th GST Council Meeting..

The following are the rate cuts announced at the 36th GST Council meeting:

Items	Old rate	New rate
Electric chargers	18%	5%
Electric vehicles	12%	5%

A full exemption is given to hiring of e-buses(seating capacity exceeds 12 passengers) by local authorities

Note: Will come into effect from 1 August 2019 after the CBIC notification

GST Rate revision in 33rd GST council meeting

The latest meeting-33rd GST Council meeting is rescheduled on 24th February 2019 from earlier date 20th February 2019.

It was chaired by Finance Minister Arun Jaitley. Real estate was in limelight.

This is the first one after the Interim Budget 2019.

The GST rates were slashed on the under-construction houses without ITC benefit; No changes to GST Rate on lottery or Cement.

GST Rate revision in 31st GST council meeting

31st GST Council meeting was held on 22nd December 2018. GST Rates for 23 Goods and 3 Services has been revised*.

Here is a summarised version of the list of rate cuts on both Goods and Services:

*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 Rate revision in 28th GST council meeting

28th GST Council Meeting was held on 21st July 2018. GST Rates for 45 Goods and 2 Services has been revised*.

Recent GST Rate Changes on Goods

S.NO	Items	New Rate	Old rate
1	Rakhi (other than that of precious or semi-precious material )	Nil	18%
2	Sanitary Napkins	Nil	12%
3	Circulation and commemorative coins	Nil	5%
4	Raw material for broom	Nil	12%
5	Stone/Marble/Wood Deities	Nil	5%
6	Sal leaves and its products	Nil	18%
7	Khali dona	Nil	18%
8	Coir pith Compost	Nil	5%
9	Chenille fabrics and other fabrcis under 5801	5%	12%
10	Handloom dari	5%	12%
11	Phosphoric Acid (fertilizer grade only)	5%	12%
12	Handmade Carpets, Textile Floor, Coverings	5%	12%
13	Knitted cap/topi having retails sale value exceeding Rs. 1000	5%	12%
14	Kota Stones and Simliar Stones (other than polished)	5%	18%
15	Ethanol for sale to oil marketing companies for blending with fuel	5%	18%
16	Solid Bio fuel pellets	5%	18%
17	Marine Engine	5%	28%
18	Bamboo Flooring	12%	18%
19	Hand Operated Rubber Roller	12%	18%
20	Brass Kerosene Pressure Stove	12%	18%
21	Zip and Slide Fastener	12%	18%
22	Handicrafts (Excluding handmade)	12%	18%
23	Handbags including pouches and purses; jewellery box	12%	18%
24	Fuel Cell vehicle	12%	28%
25	Televisions upto 68 cm	18%	28%
26	Glaziers’ putty, grafting putty, resin cements	18%	28%
27	Refrigerators, freezers, water cooler, milk coolers, ice cream freezer	18%	28%
28	Washing Machines	18%	28%
29	Food Grinders & mixer	18%	28%
30	Vacuum Cleaners	18%	28%
31	Paints and Varnishes (including enamels and lacquers)	18%	28%
32	Shavers, Hair Clippers	18%	28%
33	Hair Cleaners	18%	28%
34	Storage water heaters	18%	28%
35	Immersion heaters	18%	28%
36	Hair Dryers, Hand Dryers	18%	28%
37	Electric Smoothing irons	18%	28%
38	Scent Sprays	18%	28%
39	Toilet Sprays	18%	28%
40	Pads for application of cosmetics or toilet preparations	18%	28%
41	Lithium-ion batteries	18%	28%
42	Powder Puffs	18%	28%
43	Special purpose motor vehicles	18%	28%
44	Work Trucks (Self-propelled, not fitted with lifting or handling equipment)	18%	28%
45	Trailers & Semi trailers	18%	28%

List of Goods Exempt

Fortified Milk

exempt

5%

Recent GST Rate Changes on Services

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SERVICES
Rate Change
Services	New GST Rates	Old GST 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 up to Rs. 25000

GST exempted on the administrative fee collected by National Pension System Trust

4. Services provided by an unincorporated body or non profit entity registered under any law to own members up to 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 Rate revision in 25th GST council meeting

25th GST Council meeting on 18th January 2018

GST council has made the much-awaited announcements around tax rates on various categories of goods on 18th January 2018 at Vigyan Bhavan, Delhi. There has been hype around these rates for a while and now these GST rates are finally in the public domain!

GST Rates for 29 Goods and 53 Services were revised*. Click here to read all updates of the meet.

• Goods taxed at 0%- Vibhuti, De-oiled rice bran and parts used to manufacture hearing aids
• Reduced from 28% to 18%- Old and used motor vehicles [medium and large cars and SUVs] without ITC, Public transport Buses that run on Biofuel, Services of joy rides, Go-karting
• Reduced from 28% to 12% –Old and used motor vehicles [other than medium and large cars and SUVs] without ITC
• Reduced from 18% to 12% –Drinking water packed in 20 litres bottles, Drip irrigation system, sprinklers, Biodiesel, Sugar boiled Confectionery, Services of construction of metro / mono-rail, mining of petrol crude
• Reduced from 18% to 5% –LPG for household use, Tamarind Kernel Powder, Mehendi paste in cones, Raw materials and Consumables needed for Launch vehicles/satellites, Services of Tailoring
• Reduced from 12% to 5%-Velvet fabric( Without Refund of ITC), Articles of straw, of esparto or of other plaiting materials
• Reduced from 3% to 0.25%-Diamonds and precious stones
• Rate increased from 0% to 5%-Rice bran (other than de-oiled rice bran)
• Rate increased from 12% to 18%-Cigarette filter rods
• Services included in the Exemption List: 
  • Providing information under RTI Act, 2005
  • Legal services provided to Government
  • Admission to, or conduct of examination provided to all educational institutions including any service of conducting entrance examinations  on collection of entrance feesAdmission to, or conduct of examination provided to all educational institutions including any service of conducting entrance examinations on collection of entrance fees

GST Rate revision in 23rd GST council meeting

In addition to the above, a few other items were mentioned in the Council’s announcement of GST rates. These items and the applicable GST rates on them are as follows:

Goods under GST Slabs

5% Tax Slab

• Sugar, Tea, Coffee and Edible oil will fall under the 5 % slab, while cereals, milk will be part of the exempt list under GST. This is to ensure that basic goods are available at affordable prices. However, instant food has been kept outside this bracket so, no relief for Maggie lovers!
• Coal to be taxed at 5 % against the current 11.69 %. This will prove beneficial for the power sector and heavy industries which rely on coal supply. This will also help curb inflation. Expect a good run for Coal India tomorrow.
• The ‘mithai’ from the neighbouring sweet shop might lose some of its flavors as Indian sweets will now be taxable at 5 %. If you have a sweet tooth, this could hurt your pocket a wee bit in the coming days.

18% Tax slab

• Toothpaste, hair oil, and soaps will all be taxed at 18 %, where currently they are taxed at 28 % Most of the cosmetics and fast-moving consumer goods (FMCG) brands should get the benefit of this tax reduction. After all, Fair and Lovely might seem fairer in its pricing from now on!
• The Council has set the rate for capital goods and industrial intermediate items at 18 per cent. This will positively impact domestic manufacturers as seamless input credit will be available for all capital goods. Indeed, it is time for “Make In India”.

Services under GST Slabs

• for restaurants serving alcohol, the tax bracket will be 18 per cent
• education, healthcare are going to be exempted from GST
• services on Non-AC restaurants will be 12 %

If you want to know more about the GST rates & HSN codes, please check the below table.

GST Rates for goods and services with HSN

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
Chapter 99	Services

If you are using any version of Tally as accounting software, you can easily import all your sales and purchase data to ClearTax GST software and file your returns. Now you can integrate your Tally data and use ClearTax GST software for all GST compliance.

Further Reading on GST Rates

• What is GSTN?
• TCS & TDS  rates under GST
• GST rates for Composition dealers
• GST Calculator India