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TMI BlogChanges in GST Rates for GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... Changes in GST Rates for Goods X X X X Extracts X X X X X X X X Extracts X X X X ..... Present GST Rate GST Rate Recommended by the GST Council 1. 0804 Mangoes sliced dried 12% 5% 2. 1905 or 2106 Khakra and plain chapati / roti 12% 5% 3. 19 or 21 Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government, subject to spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified conditions [Foot note 1] 18% 5 % 4. 21 Namkeens other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily [Foot note 2] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12% 5% 5. 2710 Imposing GST only on the net quantity of superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] 18% 18% [Clarification to be issued] 6. 30 Ayurvedic, Unani, Siddha, Homeopathy medicines, other than those bearing a brand name [Foot note 3] 12% 5% 7. 3213 Poster Colour 28% 18% 8. 3407 Modelling paste for children amusement 28% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18% 9. 3915 Plastic waste, parings or scrap 18% 5% 10. 4004 00 00 Rubber waste, parings or scrap 18% 5% 11. 4017 00 20 Hard Rubber waste or scrap 28% 5% 12. 4707 Paper waste or scrap 12% 5% 13. 4907 Duty credit scrips 5% Nil 14. 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 18% 12% 15. 5402, 5404, 5406 All synthetic filamen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t yarn, such as nylon, polyester, acrylic, etc. 18% 12% 16. 5403, 5405, 5406 All artificial filament yarn, such as viscose rayon, Cuprammonium, 18% 12% 17. 5508 Sewing thread of manmade staple fibres 18% 12% 18. 5509, 5510, 5511 Yarn of manmade staple fibres 18% 12% 19. 5605 Real Zari 12% 5% 20. 6802 All goods falling under heading 6802 [other than those of marble and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granite or those which attract 12% GST] 28% 18% 21. 7001 Cullet or other waste or scrap of Glass 18% 5% 22. 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 28% 18% 23. 8483 Plain Shaft Bearing 8483 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28% 18% 24. 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP 28% 18% 25. 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mps 28% 18% 26. 84 or 85 E-Waste 28%/18% 5% 27. Any Chapter Biomass briquettes 18% 5% Foot note; 1. Reduction in GST rate against S. No 4 above is subject to following condition: * If the supplier of such food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of supply of such goods or within such further period as the jurisdictional Commissioner of Central tax or jurisdictional Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of State tax, as the case maybe, may allow in this regard. 2. For S. No.5 above, the phrase registered brand name means: A brand registered as on 15.05.2017 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered. A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e treated as a registered brand for the purposes of levy of 5% GST. A brand registered as on 15.05.2017 under any law for the time being in force in any other country shall also be deemed to be a registered brand for the purposes of levy of 5% GST. 3. For S. No. 7 above, the phrase "brand name" is defined as: "brand name" or "trade name" means a brand name or a trade name, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . X X X X Extracts X X X X X X X X Extracts X X X X
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