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GST Rates in 2023 - List of Goods and Service Tax Rates, Slab & Revision

Updated on: Mar 2nd, 2023

68 min read

GST rates list is crucial for every Indian business and consumer to know. When the GST Council revises GST rates, it hits respective industries, trade bodies and end consumers, impacting the economy. Everyone tends to evaluate their position as a result of this change. Our HSN cum GST rates finder helps you identify the accurate and latest GST rate applicable for the product/service.

In this article, learn the meaning of GST rate and catch all the latest updates on GST rates in India 2023.

Meaning of GST Rates

GST rates refer to the percentage rates 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.

Types of GST Rates and GST Rate structure in India

The primary GST slabs for any regular taxpayers are presently pegged at 0% (nil-rated), 5%, 12%, 18% & 28%. There are a few lesser-used GST rates such as 3% and 0.25%.

Also, the composition taxable persons must pay GST at lower or nominal rates such as 1.5% or 5% or 6% on their turnover. There is a concept of TDS and TCS under GST as well, whose rates are 2% and 1% respectively.

These are the total GST rate of IGST for interstate supply or the addition of both CGST and SGST for intrastate supply. The GST rates shall be multiplied by the assessable value of the supply to arrive at the GST amounts in a tax invoice.

Further, the GST law levies cess in addition to the above GST rates on the sale of some items such as cigarettes, tobacco, aerated water, petrol, and motor vehicles, rates widely varying from 1% to 204%.

The GST rate structure for some of the commonly-used consumable products is given in the below table. For more items, type in the item you wish to know the GST rate of by visiting our HSN code & GST rates finder.

Tax Rates	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 overview — *Note: Labelled and pre-packaged paneer, buttermilk, and curd attract 5% GST from 18th July 2022.

What are the GST rates in India 2023?

The year 2023 has begun with key changes in GST rates passed during the last week of December 2022. During its meetings, the GST Council also revised the GST rates of some key items across 2022. Some were done to correct the prevailing inverted tax structure, whereas a few were revised for revenue augmentation. The following sections cover the summarised details of changes to GST rates in India with the new GST rates 2023.

GST Rate Changes at 49th GST Council meeting

Key GST rate revisions

The 49th GST Council meeting took place on 18th February 2023 to recommend certain GST rate revisions as follows-

Item description	Before	After
Rab/Liquid jaggery*	18%	Nil (sold lose) / 5% (sold labelled/pre-packaged)
Pencil sharpeners*	18%	12%
Certain tracking devices fixed on durable containers^	Applicable rate	Nil
Coal rejects supplied to the washeries*	Applicable cess rate	Exempted from cess
Authority, board or a body set up by the Central Government or State Government including National Testing Agency (NTA) for conduct of entrance examination*	Applicable rate	Exempted

*To apply from 1st March 2023 as per the CGST (Rate) notifications issued on 28th February 2023

^To apply with effect from a date yet to be notified by the CBIC.

Other key GST rate related decisions

The matter of MUV classification to be in line with SUVs could not be taken up due to paucity of time.
GST on cement did not come up with the fitment committee for further study; may be on the list of next Council meet.
No consensus reached for GST rate cut on millet-based health products and needs more discussions.
Services such as renting the premises for commercial use to local bodies and others provided by registrars of courts/tribunals will attract GST on reverse charge with effect from 1st March 2023 as per the CGST (Rate) Notification no. 2/2023 dated 28th February 2023.

GST Rate Changes at 48th GST Council meeting

At the 48th GST Council meeting held on 17th December 2022, the following changes were recommended by the GST Council and notified by CBIC to apply from 1st January 2023-

Item description	Before amendment	After amendment
Husk of pulses, along with chilka and concentrates, chuni or churi, and khanda used as cattle feed*	5%	nil
Ethyl alcohol sold to refineries to blend it with the motor spirit or petrol	18%	5%
Sale of Mentha arvensis, similar to Mentha oil	No RCM	Under RCM

*Intervening period beginning from 3rd August 2022, as per the Circular clarifying levy, will be regularised.

Clarifications on tax rates for the supply of goods and services are as follows-

Rab, also called rab-salawat, is classified under HSN code 1702, and a GST rate of 18% gets charged.
GST at 18% is charged on "fryums" made using extrusion, specifically covered under HSN code 19059030.
Cess on SUV at 22% shall apply if 4 criteria are satisfied-
- Popularly known as SUV,
- The engine capacity of more than 1500 cc,
- Length more than 4000 mm and
- Ground clearance equal to or more than 170 mm
5% GST is levied on imported equipment or goods categorised in the concessional 5% GST rate category for petroleum operations, and 12% GST applies if the general GST rate is higher than 12%.
No GST is levied if the residential dwelling is rented to a GST-registered person in their personal capacity for their own use/account as a residence and not for business.
Incentives given to banks by the Central Government as a subsidy under the promotion of RuPay Debit Cards and low-value BHIM-UPI transaction schemes do not attract GST.

GST Rate Changes from 18th July 2022

The government issued nine Central Tax (Rate) notifications number 03/2022 to 11/2022 on 13th July 2022. These GST rate changes will apply from 18th July 2022. Further, exemptions were withdrawn on a few daily essentials. The government notified revised rates for items that faced an inverted tax structure. Also, the taxman notified changes in the applicability of the reverse charge mechanism for certain services. Take a glimpse of the below GST rate chart revised by the notification.

GST Rate revision in 47th GST Council Meeting

The 47th GST council meeting was held on 28th and 29th June 2022. The following decisions were taken regarding GST rates, including pruning of the exemption list and correction of the inverted tax structure.

GST rate hikes and cuts

Description of goods or services	Old Rate	New Rate
What's costlier
Cut and Polished diamonds	0.25%	1.50%
Tetra Pack (Aseptic Packaging Paper)	12%	18%
Tar (From coal, or coal gasification plants, or producer gas plants and coke oven plants)	5%/18%	18%
What's cheaper
Import of tablets called Diethylcarbamazine (DEC) free of cost for National Filariasis Elimination Programme (IGST)	5%	Nil
Import of particular defence items by private businesses or suppliers for end-consumption of Defence (IGST)	Applicable rates	Nil
Ostomy Appliances	12%	5%
Orthopedic appliances such as intraocular lens, artificial parts of the body, splints and other fracture appliances, other appliances which are worn or carried, or body implants, to compensate for a defect or disability	12%	5%
Transport of goods and passengers by ropeways (with ITC of services)	18%	5%
Renting of truck or goods carriage including the fuel cost	18%	12%
*The rates will come into effect from 18th July 2022 subject to CBIC notification

Pruning of GST exemptions

Description of goods or services	Old Rate	New Rate
Earlier fully exempted, now withdrawn
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed	Nil	12%
Cheques, lose or in book form	Nil	18%
Parts of goods of heading 8801	Nil	18%
Air transportation of passengers to and from north-eastern states and Bagdogra now restricted to economy class	Nil	Condition added
Transportation by rail or a vessel of railway equipment and material, storage or warehousing of commodities attracting tax such as copra, nuts, spices, jaggery, cotton, etc, fumigation in a warehouse of agri produce, services by RBI, IRDA, SEBI, FSSAI, and GSTN, renting of residential dwelling to GST-registered businesses, and services by the cord blood banks for preserving stem cells	Nil	Applicable rate
Room rent (excluding ICU) exceeding Rs.5,000 per patient day taxed without ITC	Nil	5%
Common bio-medical waste treatment facilities for treating or disposing biomedical waste shall be taxed with availability of ITC, like CETPs	Nil	12%
Hotel accommodation priced up to Rs.1,000 per day	Nil	12%
Training or coaching in recreational activities on arts or culture, or sports other than by individuals	Nil	Applicable rate
Earlier partially exempted, now withdrawn
Petroleum/ Coal bed methane	5%	12%
e-Waste	5%	18%
Scientific and technical instruments to public funded research institutes	5%	Applicable rate
*The rates will come into effect from 18th July 2022 subject to CBIC notification

Correction of Inverted tax structure

Description of goods or services	Old Rate	New Rate
Solar water heaters and systems	5%	12%
Prepared or finished leather or chamois leather or composition leathers	5%	12%
Job work for processing of hides, skins, leather, making of leather products including footwear, and clay brick manufacturing	5%	12%
Earthwork works contracts and sub-contracts to the Central and state governments, Union Territories and local authorities	5%	12%
Pawan Chakki being air-based atta chakki, wet grinder, cleaning, sorting or grading machines for seeds and grain pulses, and milling machines or cereal making machines, etc;	5%	18%
Ink for drawing, printing, and writing	12%	18%
Knives with paper knives, cutting blades, pencil sharpeners and its blades, skimmers, cake-servers, spoons, forks, ladles, etc	12%	18%
Centrifugal pumps, submersible pumps deep tube-well turbine pumps, bicycle pumps that are power-driven mainly for handling water	12%	18%
Milking machines and dairy machinery, cleaning, sorting or grading machines and its parts for eggs, fruit or other agri produce	12%	18%
Lights and fixture, LED lamps, their metal printed circuits board	12%	18%
Marking out and drawing instruments	12%	18%
Services by foreman to chit fund	12%	18%
Works contract for railways, metro, roads, bridges, effluent treatment plant, crematorium, etc.	12%	18%
Works contract and sub-contract to the Central and state governments, local authorities for canals, dams, pipelines, plants for water supply, historical monuments, educational institutions, hospitals, etc	12%	18%
Refund of accumulated ITC for edible oils and coal is disallowed.
*The rates will come into effect from 18th July 2022 subject to CBIC notification

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, as 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:

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:

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:

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:

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:

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:

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:

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 1st 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:

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	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 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

Recent GST Rate Changes on Services

SERVICES
Rate Change
Services	New GST Rates	Old GST Rates
Supply of e-books	5%	18%
Supply of Multimodal Transportation	12%	Nil

SERVICES

Rate Change

Services

New GST Rates

Old GST Rates

Supply of e-books

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

23rd GST Council meeting on 10th November 2017

GST Rates for 178 items have been reduced from 28% to 18%. Click here to read all updates of the meet.

GST Rate for manufacturers and traders under composition scheme is 1 %
Reduced from 28% to 18% W.e.f. 15th Nov 2017 – Shampoo, Perfume, tiles, watches
Reduced from 28% to 12% – Wet grinders, tanks
Reduced from 18% to 12% – Condensed milk, refined sugar, diabetic food
Reduced from 12% to 5% – Desiccated coconut, idli dosa batter, coir products
Reduced from 5% to Nil – Duar meal, khandsari sugar, dried vegetables
For Restaurants within hotels, and room tariff less than Rs. 7,500 the GST rate is 5%. Also, the credit of ITC paid on inward supplies cannot be taken.
For Restaurants within hotels, and room tariff greater than Rs. 7,500 the GST rate is 18% and credit of ITC paid on inward supplies can be availed.
Outdoor catering continues to be charged at 18% with the availability of ITC on inward supplies.

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%.

GST Rates for goods and services with HSN Chapters

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

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

FAQs on GST Rates

What is the GST gold rate?

The GST rate on gold jewellery and gold biscuits or in any semi-manufactured form is 3% (IGST or both CGST and SGST 1.5% each) under HSN Chapter 71.

What is the GST rate applicable on mobile?

Currently, the GST rate on mobile phones is 18% under HSN Chapter 3 with HSN code 85171219.

What are the GST rates applicable on goods and services?

0%, 5%, 12%, 18% or 28% are the GST rates that can be applicable to goods and services. 3% or 0.25% may be charged for certain supplies such as gold, diamond and precious stones.

What are the correct GST slabs on goods and services

The GST law defines and classifies goods and services under 5%, 12%, 18% and 28%. However, a few items attract a lower GST rate of 0.25% and 3%. These include gold, diamond, and precious stones.

What are the 3 types of GST?

Presently, there are types of GST – Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST). While a taxpayer must deposit CGST and SGST for all intrastate transactions, IGST is deposited for imports and interstate transactions.

Who must pay the GST rate?

The supplier of taxable goods and services should charge and collect GST at the specified GST rate from their buyer or customer. Such GST collected must be deposited with the government after availing of the eligible input tax credit on their purchases. It is referred to as the forward charge. In some cases, the GST is paid directly to the government by the buyer or customer on a reverse charge basis.

Is GST payable at the GST rate on all products and services?

No. GST need not be paid on certain items that are exempted from GST. Exempted products include nil-rated, Non-GST and exempted by notification. Further, there are zero-rated products when sold, GST paid, if any, is eligible for a refund.