GST Rates in 2020 – Item Wise GST Rate List in PDF, GST Slabs

GST Rates in 2020 – List of Goods and Service Tax Rates, Slab & Revision, GST Rates in India 2019 (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 2019 in PDF Format, We finally have the GST rates out and a near certainty of implementation with effect from 1st July,  GST Item Wise list available in PDF format for Download. GST Tax Rate in India. GST Rates Finalised, GST Rate Slabs 5%, 12%, 18% & 28%. Combined GST rate is being discussed by the Government. Here you may check gst rates in india item wise in pdf format or gst tax rate list 2019 as approved by GST Council in various meetings. .

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 Rate revision on 20-09-2019

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 36th GST Council meeting:

GST Rate Revision effective from 1 October 2019

ItemCurrent RateNew Rate
Plates and cups made of flowers, leaves and bark5%Nil
Caffeinated Beverages18%28%+12% cess
Supplies of Railways wagons & coaches (without refund of accumulated ITC)5%12%
Outdoor Catering (without ITC)18%5%
Diamond Job work5%1.50%
Other Job work18%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 bags18%12%
Marine fuel18%5%
Almond Milk18%
Slide fasteners18%12%
Wet grinders (consisting of stone as a grinder)12%5%
Dried Tamarind5%Nil
Semi-precious stones- cut & polished3%0.25%
Specified goods for petroleum operation under HELP*Applicable Rate5%

*Hydrocarbon Exploration Licensing Policy

ItemCurrent RateNew 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)

Job work service:

  • To reduce rate of GST from 5% to 1.5% on supply of job work services in relation to diamonds.
  • To reduce rate of GST from 18%to 12% on supply of machine job work such as in engineering industry, except supply of job work in relation to bus body building which would remain at 18%.

GST Rate revision in 36th GST council meeting

GST Council had its 36th meet via video conference on Saturday (27th July 2019).

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

ItemsBeforeAfter
Electric chargers18%5%
Electric vehicles12%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 31st GST council meeting

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

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

List of rate changes at 31st GST Council Meeting
SL.noList of Goods/ServicesChanges in Tax Rate
1Vegetables provisionally preserved but unsuitable for immediate consumption5% to Nil
2Vegetables cooked/uncooked via steamed, frozen or boiled (branded)5% to Nil
3Music Books12% to Nil
4Parts for manufacturing renewable energy devices falling under chapter 84, 85 or 94 of Tariff5%
5Natural cork12% to 5%
6Fly ash blocks12% to 5%
7Walking sticks12% to 5%
8Marble rubble18% to 5%
9Agglomerated cork18% to 12%
10Cork roughly squared or debugged18% to 12%
11Articles of Natural cork18% to 12%
12Movie Tickets < or = Rs 10018% to 12%
13Premium on Third party insurance on Vehicles18% to 12%
14Accessories for Handicapped Mobility Vehicles28% to 5%
15Power banks28% to 18%
16Movie Tickets > Rs 10028% to 18%
17Video game consoles, equipments used for Billiards and Snooker and other sport related items of HSN code 950428% to 18%
18Retreated & used pneumatic Rubber Tyres28% to 18%
19Colour Television Sets & monitors up to “32 Inches”28% to 18%
20Digital & Video Camera recorders28% to 18%
21Pulleys, transmission shafts, cranks and gear boxes under HSN 848328% to 18%
22Tax 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.

GST Rates cut down on 21st July 2018

28th GST Council Meeting was held 21st July 2018. Rates for 45 Goods and 2 Services have been revised*. Click here to read all updates of the meet.

Recent Rate Changes on Goods

GOODS
S.NOItemsNew RateOld rate
1Rakhi (other than that of precious or semi-precious material )
Nil
18%
2Sanitary Napkins12%
3Circulation and commemorative coins5%
4Raw material for broom12%
5Stone/Marble/Wood Deities5%
6Sal leaves and its products18%
7Khali dona18%
8Coir pith Compost5%
9Chenille fabrics and other fabrcis under 5801
5%
12%
10Handloom dari
11Phosphoric Acid (fertilizer grade only)
12Handmade Carpets, Textile Floor, Coverings
13Knitted cap/topi having retails sale value exceeding Rs. 1000
14Kota Stones and Simliar Stones (other than polished)
18%
15Ethanol for sale to oil marketing companies for blending with fuel
16Solid Bio fuel pellets
17Marine Engine28%
18Bamboo Flooring
12%
18%
19Hand Operated Rubber Roller
20Brass Kerosene Pressure Stove
21Zip and Slide Fastener
22Handicrafts (Excluding handmade)
23Handbags including pouches and purses; jewellery box
24Fuel Cell vehicle28%
25Televisions upto 68 cm
18%
28%
26Glaziers’ putty, grafting putty, resin cements
27Refrigerators, freezers, water cooler, milk coolers, ice cream freezer
28Washing Machines
29Food Grinders & mixer
30Vacuum Cleaners
31Paints and Varnishes (including enamels and lacquers)
32Shavers, Hair Clippers
33Hair Cleaners
34Storage water heaters
35Immersion heaters
36Hair Dryers, Hand Dryers
37Electric Smoothing irons
38Scent Sprays
39Toilet Sprays
40Pads for application of cosmetics or toilet preparations
41Lithium-ion batteries
42Powder Puffs
43Special purpose motor vehicles
44Work Trucks (Self-propelled, not fitted with lifting or handling equipment)
45Trailers & Semi trailers

 

List of Goods Exempt
Fortified Milkexempt5%

Recent Rate Changes on Services

SERVICES
Rate Change
ServicesNew RatesOld Rates
Supply of e-books5%18%
Supply of Multimodal Transportation12%Nil
List of Services Exempt
Senior Citizens
1. Sevices provided by Coal Mines provident fund organisation to the PF subscribers
2. Services provided by Old age home run by state government / central government to the citizens aged more than 60 years upto Rs. 25000
3. GST exempted on the administrative fee collected by National Pension System Trust
4. Services provided by an unincorporated body or non profit entiy registered under any law to own members upto Rs. 1000 per year of membership fees.

Agriculture/ Farmers 

1. Services by way of artificial insemination of livestock (other than horses)
2. Services provided by FSSAI to food businesses.
3. Services provided by way of warehousing minor forest produce
4. Services provided by the installation and commissioning by DISCOMS for extending electricity distribution network for agricultural use.

Banking/Finance/ Insurance

1. Reinsurance services provided to insurance scheme such as Pradhan Mantri Rashtriya Swasthya Suraksha Mission

Government

1. Guarantees given by central/state government to their undertakings/PSUs.
2. Services provided by government to ERCC by assigning the right to collect royalty to mining lease holders.

Miscellaneous

1. Import of services by Foreign diplomatic missions/UN other international organizations
2. GST rate slabs will apply on the actual rate for hotel services instead of declared tariff.

GST Rates

The GST Council today approved a change in tax rates of 29 goods and 53 categories of services, Finance Minister Arun Jaitley said. Mr Jaitley, who heads the powerful GST Council, said the new rates will be effective from 20-09-2018

  • GST Council considers simplification of return filing process
  • In next meet, bringing petroleum under GST may be considered

New GST Rates

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 ProvidedInvoice issuedPayment receivedGST Rate
BeforeAfterAfter18%
BeforeBeforeAfter28%
BeforeAfterBefore28%
AfterBeforeAfter18%
AfterBeforeBefore28%
AfterAfterBefore18%

 

GST Rates on Goods Chapter Wise

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

Name of ChapterGST Rates
Chapter 1Live Animals, Bovine & Poultry
Chapter 2Meat & Edible Offal of Animals
Chapter 3Fish Meat & Fillets
Chapter 4Eggs, Honey & Milk Products
Chapter 5Non Edible Animal Products
Chapter 6Live Trees & Plants
Chapter 7Vegetables
Chapter 8Fruits & Dry Fruits
Chapter 9Tea, Coffee & Spices
Chapter 10Edible Grains
Chapter 11Milling Industry Products
Chapter 12Oil Seeds, Fruit & Part of Plants
Chapter 13Gums, Resins, Vegetable SAP & Extracts
Chapter 14Vegetable Material & Products
Chapter 15Fats, Oils & Waxes their Fractions
Chapter 16Preserved/Prepared Food Items
Chapter 17Sugar, Jaggery, Honey & bubble Gums
Chapter 18Chocolate & Cocoa Products
Chapter 19Pizza, Cake, Bread, Pasta & Waffles
Chapter 20Edible Plants – Fruits, Nuts & Juices
Chapter 21Tea & Coffee Extract & Essence
Chapter 22Water – Mineral & Aerated
Chapter 23Flours, Meals & Pellets
Chapter 24Tobacco, Stemmed & Stripped
Chapter 25Salts & Sands
Chapter 26Mineral Ores & Slags
Chapter 27Fossil Fuels – Coal & Petroleum
Chapter 28Gases & Non Metals
Chapter 29Hydrocarbons – Cyclic & Acyclic
Chapter 30Drugs & Pharmaceuticals
Chapter 31Fertilisers
Chapter 32Tanning & Colouring Products
Chapter 33Essential Oils, Beauty Products
Chapter 34Soaps, Waxes, Polish products
Chapter 35Casein, Albumin, Gelatin, Enzymes
Chapter 36Propellants, Explosives, Fuses, Fireworks
Chapter 37Photographic & Cinematographic Films
Chapter 38Insecticides, Artificial Carbon & Graphite
Chapter 39Polymers, Polyethylene, Cellulose
Chapter 40Rubber, Plates, Belt, Condesnsed Milk
Chapter 41Raw hides & Skins, Leather
Chapter 42Trunks, Suit-cases, Vanity cases
Chapter 43Raw Fur Skins, Articles of apparel
Chapter 44Fuel wood, Wood Charcoal
Chapter 45Natural Cork, Shuttlecock Cork
Chapter 46Plaiting Materials, Basketwork
Chapter 47Mechanical & Chemical woodpulp
Chapter 48Newsprint, Uncoated paper & paperboard
Chapter 49Printed Books, Brochures, Newspapers
Chapter 50Silk Worm Coccon, Yarn, Waste & Woven Fabrics
Chapter 51Wool materials & Waste, Animal Hairs
Chapter 52Cotton materials, Synthetics & Woven fabrics
Chapter 53Flex raw, Vegetable materials & Paper yarn
Chapter 54Synthetic felaments, Woven fabrics & Rayons
Chapter 55Synthetic felament tows & Polyster staple fiber
Chapter 56Towels, Napkins, ropes & Netting materials
Chapter 57Carpets & Floor coverings textile Handlooms
Chapter 58Labels, Bades, Woven pile & Chennile, Terry towelings
Chapter 59Rubberised textile fabrics, Convayer belts
Chapter 60Pile,Wrap Knit,Tarry & Croched fabrics
Chapter 61Men & Women Clothing
Chapter 62Men & Women Jackets, Coats & Garments
Chapter 63Blankets & Bedsheets
Chapter 64Shoes & Footwear Products
Chapter 65Hats & Accessories
Chapter 66Umbrellas & Accessories
Chapter 67Artificial flowers, Wigs & False Beards
Chapter 68Monumental & Building Stones
Chapter 69Bricks, Blocks & Ceramics
Chapter 70Glasses, Mirrors, Flasks
Chapter 71Pearls, Diamonds, Gold, Platinum
Chapter 72Iron, Alloys, Scrap & Granules
Chapter 73Iron tube, piles & Sheets
Chapter 74Copper Mattes, Rods, Bars, Wires, Plates
Chapter 75Nickel Mattes & Unwrought Nickel
Chapter 76Unwrought Aluminium- Rods, Sheets & Profiles
Chapter 78Unwrought Lead – Rods, Sheets & Profiles
Chapter 79Unwrought Zinc – Rods, Sheets & Profiles
Chapter 80Unwrought Tin – Rods, Sheets & Profiles
Chapter 81Magnesium, Cobalt, Tungsten Articles
Chapter 82Hand Tools & Cutlery
Chapter 83Locks, Metal Mountings & Fittings
Chapter 84Industrial Machinery
Chapter 85Electrical Parts & Electronics
Chapter 86Railway Locomotives & Parts
Chapter 87Tractors & Motor Vehicles
Chapter 88Balloons, Parachutes & Airlift Gear
Chapter 89Cruise Ships & Boats
Chapter 90Medical, Chemical & Astronomy
Chapter 91Watches & Clocks
Chapter 92Musical Instruments
Chapter 93Military Weapons & firearms
Chapter 94Furniture, Bedding & lighting
Chapter 95Children Toys, Table & Board Games & Sports Goods
Chapter 96Pencil Lighter Toiletries
Chapter 97Paintings Decoratives Sculptures
Chapter 98Machinery Lab Chemicals Drugs Medicines

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

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

GST Rates ArticlesGST Rates in PDF
Revised GST All Rates on  Some GoodsDownload Now
Revised GST All Rates on  Some GoodsDownload Now
List of all Services Taxable in GST Download Now 
List of all Services Exempted in GSTDownload Now
list of all Services Under Reverse ChargeDownload 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 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

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%. GST rate structure finalized. Check more details from the following link…

Click Here to Download Item Wise GST Rate List

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