Changes in GST Rates for Goods
GST
Dated:- 6-10-2017
As per discussions held in the 22nd GST Council Meeting held under Chairmanship of Union Finance Minister Shri Arun Jaitley on 6th October, 2017, the following changes in GST rates for certain Goods have been recommended.
GST RATE FOR FOLLOWING GOODS HAVE BEEN REDUCED
S. No.
Chapter/Heading/Sub-heading/Tariff item
Description
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 specified 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
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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 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
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 wi
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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 be 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, 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
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