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, –

  1. 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.
  2. 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:

  1. To reduce the rate of GST on hotel accommodation service as below: –
Transaction Value per Unit (Rs) per dayGST
Rs 1000 and lessNil
Rs 1001 to Rs 750012%
Rs 7501 and more18%

 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 ResidenceExistingNew GST Rate
Residential properties outside affordable segment12%5%
Affordable housing properties8%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.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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