GST Rates 2019, GST Rates in India (Item Wise GST Rate List PDF)
GST Rates 2019, 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
The council took the following decisions in respect to rates relating to goods.
GST rates reduction, –
- 18% to 12% on parts of Slide Fasteners
- 18% to 5% on Marine Fuel 0.5% (FO)
- 12% to 5% on Wet Grinders(consisting stone as a grinder)
- 5% to Nil on:-
- Dried tamarind
- Plates and cups made up of leaves/ flowers/bark
- 3% to 0.25% on cut and polished semi- precious stones
- Applicable rate to 5% on specified goods for petroleum operations undertaken under Hydrocarbon Exploration Licensing Policy (HELP)
- Exemptions from GST/IGST on:-
- imports of specified defence goods not being manufactured indigenously (upto 2024)
- supply of goods and services to FIFA and other specified persons for organizing the Under-17 Women’s Football World Cup in India.
- supply of goods and services to Food and Agriculture Organisation (FAO) for specified projects in India.
GST rates have been recommended to be increased from, –
- 5% to 12% on goods, falling under chapter 86 of tariff like railway wagons, coaches, rolling stock (without refund of accumulated ITC). This is to address the concern of ITC accumulation with suppliers of these goods.
- 18% to 28% +12% compensation cess on caffeinated Beverages
Measures for Export Promotion
Exemption from GST/IGST:-
- at the time of import on Silver/Platinum by specified nominated agencies
- supply of Silver/Platinum by specified nominated agency to exporters for exports of Jewellery,
- Inclusion of Diamond India Limited (DIL) in the list of nominated agencies eligible for IGST exemption on imports of Gold/ Silver/Platinum so as to supply at Nil GST to Jewellery exporters.
- A uniform GST rate of 12% on Polypropylene/Polyethylene Woven and Non- Woven Bags and sacks, whether or not laminated, of a kind used for packing of goods (from present rates of 5%/12%/18%)
GST concession in certain cases for specific period: –
- Exemption to Fishmeal for the period 01.07.17 to 30.09.19. There were doubts as regards taxability offishmeal in view of the interpretational issues. However, any tax collected for this period shall be required to be deposited.
- 12% GST duringthe period 1.07.2017 to 31.12.2018, on pulley, wheels and other parts (falling under Heading 8483) and used as parts of agricultural machinery.
Passenger vehicles of engine capacity 1500 cc in case of diesel, 1200 cc in case of petroland length not exceeding 4000mm designed for carrying upto 9 persons attract compensation cess of 1% for petrol and 3% for diesel vehicle. Council recommended same compensation cess rate for vehicles having these specifications (length and engine capacity) but designed for carrying more than 10 persons but upto 13 persons. (Presently these vehicles attract compensation cess at the rate of 15%)
Other miscellaneous Changes:
- Aerated drink manufacturers shall be excluded from compositionscheme.
- Option to pay GST at the rate of 18% on transaction value at the time of disposal of specified goods for petroleum operations (on which concessional GST rate of 5% was paid at the time of original supply) provided that the goods are certified by Director General Hydrocarbon(DGH) as non-serviceable.
- Restriction on refund of compensation cess on tobacco products (in case of inverted duty structure)
- Prescribing modalities for allowing concessions on spare parts imported temporarily by foreign airlines for repair of their aircraft, while in India in transit in terms of the Chicago Convention on Civil Aviation.
- Certain other changes of technical nature for the sake of clarity in application of notification.
Clarifications as regards applicability of GST rate in respect of certain goods recommended by GST Council which inter-alia includes:
- Mere heating ofleguminous vegetables (gram/lentil) for removing moisture, or to soften and puff it or removing the skin, and not subjecting to any other processing or addition of any other ingredients (salt, oil etc.) would be classified under HS code 0713.
- All “mechanical sprayers” falling under HS Code 8424 would attract 12% GST.
- Parts like Solar Evacuation tubes for solar power based devices like solar water heater, solar steam, generation systems, would be eligible to 5% GST rate.
- Exclusive parts and accessories suitable for use solely or principally with a medical device (falling under headings 9018, 9019, 9021 or 9022) would fall in respective headings and attract GST at the concessional rate of 12%.
- Almond milk is classifiable under HS code 22029990 and attracts GST rate of 18%.
- Imported stores for Navy would be entitled to exemption from IGST
The rate changes shall be made effective with effect from 1st October, 2019.
GST Council took following decisions relating to changes in GST rates, ITC eligibility criteria, exemptions and clarifications on connected issues.
(A) EXEMPTIONS / CHANGES IN GST RATES / ITC ELIGIBILITY CRITERIA:
Rate reduction sector wise:
Hospitality and tourism:
- To reduce the rate of GST on hotel accommodation service as below: –
|Transaction Value per Unit (Rs) per day||GST|
|Rs 1000 and less||Nil|
|Rs 1001 to Rs 7500||12%|
|Rs 7501 and more||18%|
1. To reduce rate of GST on outdoor catering services other than in premises having daily tariff of unit of accommodation of Rs 7501 from present 18% with ITC to 5% without ITC. The rate shall be mandatory for all kinds of catering. Catering in premises with daily tariff of unit of accommodation is Rs 7501 and above shall remain at 18% with ITC.
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 on 24-02-2019
|Type of Residence||Existing||New GST Rate|
|Residential properties outside affordable segment||12%||5%|
|Affordable housing properties||8%||1%|
Note – ITC Not Available after new rates on above 2 items
Benefits of the above recommendation made by the GST Council
- The buyer of house will get a fair price and affordable housing gets very attractive with GST @ 1%.
- Interest of the buyer/consumer will be protected; ITC benefits not being passed to them shall become a non-issue.
- Cash flow problem for the sector is addressed by exemption of GST on development rights, long term lease (premium), FSI etc
- Unutilized ITC, which used to become cost at the end of the project gets removed and should lead to better pricing.
- Tax structure and tax compliance becomes simpler for builders.
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.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||Movie Tickets > Rs 100||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.
-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
|S.NO||Items||New Rate||Old rate|
|1||Rakhi (other than that of precious or semi-precious material )|
|3||Circulation and commemorative coins||5%|
|4||Raw material for broom||12%|
|6||Sal leaves and its products||18%|
|8||Coir pith Compost||5%|
|9||Chenille fabrics and other fabrcis under 5801|
|11||Phosphoric Acid (fertilizer grade only)|
|12||Handmade Carpets, Textile Floor, Coverings|
|13||Knitted cap/topi having retails sale value exceeding Rs. 1000|
|14||Kota Stones and Simliar Stones (other than polished)|
|15||Ethanol for sale to oil marketing companies for blending with fuel|
|16||Solid Bio fuel pellets|
|19||Hand Operated Rubber Roller|
|20||Brass Kerosene Pressure Stove|
|21||Zip and Slide Fastener|
|22||Handicrafts (Excluding handmade)|
|23||Handbags including pouches and purses; jewellery box|
|24||Fuel Cell vehicle||28%|
|25||Televisions upto 68 cm|
|26||Glaziers’ putty, grafting putty, resin cements|
|27||Refrigerators, freezers, water cooler, milk coolers, ice cream freezer|
|29||Food Grinders & mixer|
|31||Paints and Varnishes (including enamels and lacquers)|
|32||Shavers, Hair Clippers|
|34||Storage water heaters|
|36||Hair Dryers, Hand Dryers|
|37||Electric Smoothing irons|
|40||Pads for application of cosmetics or toilet preparations|
|43||Special purpose motor vehicles|
|44||Work Trucks (Self-propelled, not fitted with lifting or handling equipment)|
|45||Trailers & Semi trailers|
|List of Goods Exempt|
Recent Rate Changes on Services
|Services||New Rates||Old Rates|
|Supply of e-books||5%||18%|
|Supply of Multimodal Transportation||12%||Nil|
|List of Services Exempt|
|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.|
|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.|
|1. Reinsurance services provided to insurance scheme such as Pradhan Mantri Rashtriya Swasthya Suraksha Mission|
|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.|
|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.|
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
- GST Rate List with HSN Code List (All Items List), GST Rate Chart
- List of goods on which GST rate recommended reduction from 28% TO 18%
- List of goods on which GST rate recommended reduction from 18% TO 12%
- List of goods on which GST rate recommended reduction from 12% TO 5%
- List of goods on which GST rate recommended reduction from 12% TO 18%
- List of goods on which GST rate recommended reduction from 3% TO 0.25%
- Changes in compensation cess on certain goods
- Changes in IGST Rate Recommended on Certain Goods
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|
GST Rates on Goods Chapter Wise
If you want to know more about the GST rates, please check the below table.
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 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…