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 2020 (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 2020 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 2020 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 14-03-2020

GST rates on mobile phones raised to 18%

For correction in inverted duty structure the GST rates on mobile phones has been increased to 18%. The rate calibration is due to accumulation of ITC since rate of Inputs are higher than the rates of output (Mainly due to Input Service and Capital Goods which are taxed at 18%).

Product Present GST Rate Recommended Rate
Mobile Phones and specified parts 12% 18% (Would be effective from 1st April 2020)
Handmade Matches 5% 12% (Would be effective from 1st April 2020)
Other than Handmade Matches 18% 12% (Would be effective from 1st April 2020)
Maintenance, Repair and Overhaul (MRO) services in respect of aircraft 18% 5% with full ITC (Would be effective from 1st April 2020

This change is likely to assist in setting up of MRO services in India. Domestic MRO will also get protection due to 5% tax paid under section 3(7) of the Customs Tariff Act, 1975 on most imported goods (sent abroad for repairs) as this tax is not available as credit.

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

Item Current 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 Current 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)

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:

Items Before After
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 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.

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

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 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%

 

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

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 Articles GST Rates in PDF
Revised GST All Rates on  Some Goods Download Now
Revised GST All Rates on  Some Goods 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 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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