GST Rates 2018, GST Rates in India 2018 (Item Wise GST Rate List in PDF)

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GST Rates 2018, GST Rates in India 2018 (Item Wise GST Rate List in PDF). Download GST Rate Finder. Search GST Rate List in PDF Format and Excel Format with HSN Code List. Download GST Rates 2018 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 2018 as approved by GST Council in various meetings. 

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:- Rajesh, 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 Rajesh 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 Rates cut down on 18th January 2018

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 January 25.

  1. New rates will be take effect from January 25, says finance minister
  2. GST Council considers simplification of return filing process
  3. In next meet, bringing petroleum under GST may be considered

New GST Rates changed on 18th January 2018

Keep visit to this page for live update of today’s GST Rates updates…

How to Deal After Changes in GST rate of goods

The CBEC vide Notification No. 41/2017-Central Tax (Rate) dated 14th November 2017 effective from 15th November 2017 reduced GST rates on goods from 28% to 18% on goods falling in 178 headings at 4-digit level (including 4 tariff heading that are partially pruned). After these changes, only 50 items will attract GST rate of 28%

Q- How do we determine the rate of tax in case, if there is change in the tax rates?

Ans. Three important events need to be considered – Date of raising invoice, receipt of payment and completion of supply. If any of the two events occur before the change in rate of tax, then the old rate will apply, else the new rate will apply.

Illustration – Rate of GST on Supply made on or after November 15, 2017 reduced from say 28% to 18% then the tax to be applied on supplies will be as under :

  • Before– Event occurred before November 15, 2017
  • After– Event occurred on or after November 15, 2017
Supply Provided Invoice issued Payment received GST Rate
Before After After 18%
Before Before After 28%
Before After Before 28%
After Before After 18%
After Before Before 28%
After After Before 18%

It may be noted that date of receipt of payment shall be the date of credit in the bank account if such credit in the bank

177 items to become cheaper as GST Council decides to trim 28% slab on 10-11-2017

The Goods and Services Tax (GST) Council has decided to hold only 50 items in the tax bracket of 28%. Deputy Chief Minister of Bihar, Sushil Kumar Modi said, 18% GST will now be seen on chewingam, chocolate, after shaving, deodorant, washing powder, detergent and marble. Sushil Modi is also the Chairman of the GST Council Council and the Committee for the Improvement of GST Network. This is 23rd council meeting. In addition to Finance Minister Arun Jaitley, the State Finance Ministers and GST Chargeholders attended.

Please Check Following Articles for more details and Item wise GST Rates List changed on 10-11-2017

Here’s what Finance Minister Arun Jaitley said at the press conference:

  • In our effort to rationalise GST structure, the council has been reviewing rates from time to time.
  • Initially the principal of equivalance was maintained…where in tax on items which were prevalant on items before July was maintained.
  • In last three meetings, 30-40 items have been removed from 28% tax bracket. Today 177 items have been transferred from 28 to 18% bracket.
  • Wheat grinders and armour fighting vehicles have been brought to 12 per cent
  • 13 items have been shifted to 12% from 18% GST bracket
  • Six items have been moved from 18% to 5% bracket.
  • Eight items from 12% have been moved to 5%
  • Six items have been shifted from 5% GST bracket to 0% basket
  • Have decided to not give input tax credit to restaurants as it was found that they were not passing on the benefits to consumers. All AC and non-AC restaurants will now attract 5 per cent tax.
  • Hotels with room rent of Rs 7,500 and above will attract 18%?? tax.

Finance Secretary Hashmuk Adhia also spoke at the conference. Here’s what he said: 

  • This was a learning cycle for us.
  • Penalty on late filing reduced: For nil tax, late filing penalty reduced to Rs 20 per day from Rs 200?.?
  • For others late filing penalty reduced from Rs 200 per day to Rs 50 per day.
  • There will be uniform rate of one per cent on both traders and manufacturers.
  • Composition scheme threshold has been increased to Rs 1.5 crore which require amendment of law. The cap on the scheme will be increased to Rs 2 crore.
  • In the current year, all taxpayers will have to file only GSTR-1.

GST Rates 2017 by item wise at One Place in PDF & Articles Format

GST Rates Articles GST Rates in PDF
Revised GST All Rates on  Some Goods (18-06-2017) Download Now
Revised GST All Rates on  Some Goods (11-06-2017) 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 2017 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.

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 Rates on Services in Hindi – 

For More details about GST Rates in Hindi, Please visit on following link – GST Rate in Hindi

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. click here for list of all goods exempted from GST

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. click here for list of all goods Covered under 5% GST Rate

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. click here for list of all goods Covered under 12% GST Rate

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. click here for list of all goods Covered under 18% GST Rate

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. click here for list of all goods Covered under 28% GST Rate

GST Rates Finalised, GST Rate Slabs 5%, 12%, 18% & 28%

Though rates of the GST are never the part of provision of the act but as promised in the Rajya Sabha by Hon. Finance Minister Shri Arun Jaitely that upper limit of the tax will be part of the law and therefore upper limit of the tax rate of 14% has been provided in Section 8(1) of CGST /SGST Law) and & 28 % on IGST (Section 5(1) of IGST Law) and therefore, now there will be following categories of the tax rates.

Rate of Tax Expected bifurcation Remark
Nil (Exempted Supply) (0% of CGST & 0% of SGST) Necessity items may be exempted, which are presently exempted in all the states for VAT. Generally, these will be in the range of 80 to 99 items.
5% (2.5% of CGST & 2.5% of SGST) Items which are exempted under excise and VAT rate is in the range of 4% to 6% may be covered under this category
12% (6% of CGST & 6% of SGST) Items on which excise duty is 6% and VAT rate are in the range of 4% – 6% may be covered under this category
18% (9% of CGST & 9% of SGST) Majority of the Items, which are not directly needed to the consumer and not covered above will cover in this category.
28% (14% of CGST & 14% of SGST) All other items which are directly reaching to the consumer including luxury goods, i.e. white goods and beverages

GST Rates Finalised, GST Rate Slabs 5%, 12%, 18% & 28%. GST rate structure finalized. Check more details from the following link…

Click Here to Download Item Wise GST Rate List 2018

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76 COMMENTS

  1. Sir, can you tell us whether we have to Upload Sale Invoice to Dept Site before despatch of Goods or it can be uploaded after one Month.

  2. I WOULD LIKE TO NO ABOUT, GST TAX FOR LEATH TAXTAXER BUSHING PART IF COST RinS, BELOW 4000,HOW MUCH WILL BE CHARGES

  3. Plywood & wooden boxes/wooden crates
    Consumables for packing air bubble Sheet,Gum tapes, nails etc..,
    Labour
    Transport
    We need rates of get taxes

    • HSN 4415: Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood [GST rate 12%]

      HSN 4412: Plywood, veneered panels and similar laminated wood [GST rate 28%]

      For other packaging materials, please refer Chapter 48 [HSN Code 48xx]

  4. Our product is Duty Free Import Lic (DEPB/MEIS/SEIS/REP/DFIA/FPS/FMS/VKGUY/FMLP TRANSFERABLE LICENCE/INSTRUMENT OF DUTY CUSTOMS). KINDLY SHARE THE LINK WERE IT IMPOSED THE GST RATE OR IN WHAT CATEGORY IT WILL FALL

  5. Kindly categorise and inform me the GST rates applicable for HEAVY EARTH MOVING MACHINERY spare parts of BULLDOZER, DUMPER, LOADER, HYDRAULIC EXCAVATOR, ENGINE SPARE PARTS etc.

  6. what is the rate of gst and HSN CODE for autoclave ,dental chair incorporating dental appliances, sterilization, operating table , operating light , DENTAL STOOLS

  7. I HAVE FURNITURE THE GST IS 28% WANT A CONFIRMATION ON IGST, UTGST, AND STGST, IGST IS 28% RIGHT AND FOR THE OTHER TWO IT GETS DIVIDED WHICH MEAN 14%?

  8. I deal with 2nd hand mobiles, computer, laptops via ebay. Now ebay made mandatory for GST. i do turn over of 1L permonth. if i take GST, is it mandatory to collect and pay GST?

  9. Sir
    kindly advise what is impact of gst on lottery prize t of rs 1 lakh and lottery prize of flat(house)
    what is impact of gst if i purchase a flat on resale basis and gives in lottery

    thanks
    kishan gupta

  10. You provides goods details. But can any tell me the gst on railway tickets and air tickets. just for knowledge purpose.

    • Service of transportation of passengers, with or without accompanied belongings, by—
      (a) railways in a class other than—
      (i) first class; or
      (ii) an air-conditioned coach;
      (b) metro, monorail or tramway;
      (c) inland waterways;
      (d) public transport, other than predominantly for tourism purpose, in a vessel between places located
      in India; and
      (e) metered cabs or auto rickshaws (including e-rickshaws).

  11. Kindy know us about the carding of cloth cutting waste on simple carding machines for making sort of cotton, which realy is not cotton, for making the bedding, razaies , mattresses, quilts, cussions , pillows etc
    Which code no. Or hsn code it is governed by and what r its gst rates

  12. Respected Sir,

    We have need the Work Contract & Job Work, We need Rate of Tax ? i don;t know labour contract work please explain.

    • Works Contract defined U/Sec 2 (119) should be treated as supply of service [Schedule II Clause (6)(a)] and the applicable rate of GST is 18%.

      Job Work defined U/Sec 2(68) and Sec 143 speaks about the procedure for job work.

  13. I had snacks at at Restaurant in Malad West, mumbai-64.On the Total Bill I was charged 11% State GST PLUS
    11% Central GST. Is this correct & Legal? If Not, please let me know to which authority, I can file my complaint?
    Thanks. Ved Khanna.

    • No, there is no head with 22% GST. Please see the bill again properly. They must have charged 18% on some goods and 28% on other goods, averaging at 22%.

  14. Why customer or consumer has to pay gst for produts which he is purchasing. Seller has to pay gst and not the consumer. Who has 2 pay gst. Consumer or seller.

  15. Dear Sir….
    Works Contract defined U/Sec 2 (119) should be treated as supply of service [Schedule II Clause (6)(a)] and the applicable rate of GST is 18%.

    Job Work defined U/Sec 2(68) and Sec 143 speaks about the procedure for job work.
    Why customer or consumer has to pay gst for produts which he is purchasing. Seller has to pay gst and not the consumer. Who has 2 pay gst. Consumer or seller.
    Service of transportation of passengers, with or without accompanied belongings, by—
    (a) railways in a class other than—
    (i) first class; or
    (ii) an air-conditioned coach;
    (b) metro, monorail or tramway;
    (c) inland waterways;
    (d) public transport, other than predominantly for tourism purpose, in a vessel between places located
    in India; and
    (e) metered cabs or auto rickshaws (including e-rickshaws).

  16. my brothers,
    kya gst !! gst laga tho diya but public ko itha bhee nahim maaloom gst kya hai !!
    pehle india ka janata ko bolna aur samchana chaahiye gst kya hai, ab aisa hogaya tiffin tho
    haath mem pakada diya lekin kisi ko maaloom nahim box ke andhar kya hai !!
    ram jee ke bharose !! but CA professional ko gst se maalamaal kardiya, jai ho hamuman jee !!!

  17. Dear Sir,

    I Need your Help & support for the Final GST rate and rules on goods & services with HSN code & description as on today after all amendment req. to you pl send the final list of the same on Email ID

    ( amarsingh90392@gmail.com )

    Thanks in advance

    Thanks & Regards

    Amar Singh

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