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Recommendations made On GST Rate changes by the GST Council as per discussions in its 23rd Meeting on 10th November, 2017 held at Guwahati

Goods and Services Tax - GST - Dated:- 10-11-2017 - a) In the meeting held today, that is 10th November, 2017, the Council has recommended major relief in GST rates on certain goods and services. These recommendations spread across many sectors and across commodities. b) As per these recommendations, the list of 28% GST rated goods is recommended to be pruned substantially, from 224 tariff headings [about 18.5% of total tariff headings at 4-digit] to only 50 tariff headings including 4 headings .....

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anges in GST rates to provide relief to aviation & handicraft sectors and restaurants. 2. Major recommendations of the Council are summarised below. (I) Pruning of list of 28% rated goods: The Council has recommended reduction in GST rate 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%. a) Goods on which the Council has recommended reduction in GST rate fr .....

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rations Liquid or cream for washing the skin Shampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar other goods; henna powder or paste, not mixed with any other ingredient; Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, perfumery, cosmetic or toilet preparations, room deodorisers Perfumes and toilet waters Beauty or make-up preparations Fans, pumps, compressors Lamp and light fitting Primary cell and primary batteries Sanitary ware and .....

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Articles of cutlery, stoves, cookers and similar non electric domestic appliances Razor and razor blades Multi-functional printers, cartridges Office or desk equipment Door, windows and frames of aluminium. Articles of plaster such as board, sheet, Articles of cement or concrete or stone and artificial stone, Articles of asphalt or slate, Articles of mica Ceramic flooring blocks, pipes, conduit, pipe fitting Wall paper and wall covering Glass of all kinds and articles thereof such as mirror, sa .....

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reproducing apparatus Signalling, safety or traffic control equipment for transports Physical exercise equipment, festival and carnival equipment, swings, shooting galleries, roundabouts, gymnastic and athletic equipment All musical instruments and their parts Artificial flowers, foliage and artificial fruits Explosive, anti-knocking preparation, fireworks Cocoa butter, fat, oil powder, Extract, essence ad concentrates of coffee, miscellaneous food preparations Chocolates, Chewing gum / bubble g .....

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ch the Council has recommended reduction in GST rate from 28% to 12% are: Wet grinders consisting of stone as grinder Tanks and other armoured fighting vehicles (II) Other changes/rationalisation of GST rates on goods: a) 18% to 12% i. Condensed milk ii. Refined sugar and sugar cubes iii. Pasta iv. Curry paste, mayonnaise and salad dressings, mixed condiments and mixed seasoning v. Diabetic food vi. Medicinal grade oxygen vii. Printing ink viii. Hand bags and shopping bags of jute and cotton ix. .....

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de vi. Fly ash aggregate with 90% or more fly ash content c) 12% to 5% i. Desiccated coconut ii. Narrow woven fabric including cotton newar [with no refund of unutilised input tax credit] iii. Idli, dosa batter iv. Finished leather, chamois and composition leather v. Coir cordage and ropes, jute twine, coir products vi. Fishing net and fishing hooks vii. Worn clothing viii. Fly ash brick d) 5% to nil i. Guar meal ii. Hop cone (other than grounded, powdered or in pellet form) iii. Certain dried v .....

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by overseas supplier for patients, subject to certification by DGHS of Centre or State and certain other conditions ii. Exemption from IGST on imports of goods (other than motor vehicles) under a lease agreement if IGST is paid on the lease amount. iii. To extend IGST exemption presently applicable to skimmed milk powder or concentrated milk, when supplied to distinct person under section 25(4) for use in production of milk for distribution through dairy cooperatives to where such milk is distri .....

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India to cover certain events, broadcasting equipments, sports items, testing equipment, under ATA carnet system. These goods are to be re-exported after the specified use is over. (IV) Other changes for simplification and harmonisation or clarification of issues i. To clarify that inter-state movement of goods like rigs, tools, spares and goods on wheel like cranes, not being in the course of furtherance of supply of such goods, does not constitute a supply. This clarification gives major comp .....

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fication to be amended to make it amply clear that this rate applies only to e-waste discarded as waste by the consumer or bulk consumer. (V) Changes relating to GST rates on certain services (A) Exemptions / Changes in GST Rates / ITC Eligibility Criteria i. All stand-alone restaurants irrespective of air conditioned or otherwise, will attract 5% without ITC. Food parcels (or takeaways) will also attract 5% GST without ITC. ii. Restaurants in hotel premises having room tariff of less than ͅ .....

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been exempted from obtaining registration, to be reduced to 5% with full input tax credit. (B) Rationalization of certain exemption entries i. The existing exemption entries with respect to services provided by Fair Price Shops to the Central Government, State Governments or Union Territories by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin, is being rationalized so as to remove ambig .....

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espective of whether permanent transfer of Intellectual Property is a supply of goods or service.- (i) permanent transfer of Intellectual Property other than Information Technology software attracts GST at the rate of 12%; and (ii) permanent transfer of Intellectual Property in respect of Information Technology software attracts GST at the rate of 18%. (C) Clarifications i. It is being clarified that credit of GST paid on aircraft engines, parts & accessories will be available for dischargin .....

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