IGST RATE 28% ON GOODS AS ON 27.07.2018

IGST RATE 28% ON GOODS AS ON 27.07.2018
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 29-7-2018

Vide Notification No. 1/2017-Integrated Tax (Rate), dated 28th June, 2017 the Central Government notified in Schedule IV the list of goods that are covered under 28% tax regime. 229 goods have come under this tax regime. Since there is opposition from the stakeholders of this high rate of tax and considering the trade and industry the GST Council has reduced the tax rate from 28% to various rates in various notifications issued from time to time by the Government of India. The GST Council in the 28th meeting held on 21.07.2018 has also reduced the 28% tax rate to lesser tax rates.
Vide Notification No. 19/2018-Integrated Tax (Rate), dated 26.07.2018 the Central Government reduced tax rate from 28% to lower rates. The said notification comes into effect from 27.07.2018.
After incorporating the changes brought in the Notification No. 19/2018-Integrat

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nes
115
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
116
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
117
8413
concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]
119
8415
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
122
8422
Dish washing machines, household [8422 11 00] and other [8422 19 00]
135
8483
Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joint
139
8507
Electric accumulators, including separators therefor

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4
8702
Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels
165
8703
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons
166
8704
Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
168
8706
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
169
8707
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
170
8708
Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
173
8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
174
8714
Parts and accessories of vehicles of headings 8711 and 871
176
8802
Aircraf

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53

53
Upto 21-09-2025 – Goods – Exemption from GST
GST
Coir pith compost 71[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Coir pith compost 71[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of&n

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(Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as, 
Coir pith compost 71[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Coir pith compost 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 enforc

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in any other country.]”
 
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Notes:
Inserted by Notification no. 20/2018 – Integrated Tax (Rate) dated 26-7-2018 w.e.f. 27-07-2018
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right volun

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46

46
Upto 21-09-2025 – Goods – Exemption from GST
GST
Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope
 
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44 or 68

44 or 68
Upto 21-09-2025 – Goods – Exemption from GST
GST
Deities made of stone, marble or wood
 
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Notes:
Inserted by notification no. 20/2018 – Integrated Tax (Rate) dated 26-7-2018 w.e.f. 27-07-2018
Schedules

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1404 90 90

1404 90 90
Upto 21-09-2025 – Goods – Exemption from GST
GST
Vegetable materials, for manufacture of jhadoo or broom sticks
 
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Notes:
Inserted by notification no. 20/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules

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1401

1401
Upto 21-09-2025 – Goods – Exemption from GST
GST
Sal leaves, siali leaves, sisal leaves, sabai grass
 
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Notes:
Inserted by notification no. 20/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules

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Exemption sought for IGST on assessable value exceeding sale value of urea in high sea sales transactions.

Exemption sought for IGST on assessable value exceeding sale value of urea in high sea sales transactions.
Notifications
Customs
Seeks to exempt IGST calculated on the assessable value over a

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9616

9616
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toil

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8716

8716
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trai

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8709

8709
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or

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8705

8705
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown l

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8528

8528
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Television set (including LCD or LED television) of screen size not exceeding 32 inches
 
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Notes:
As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
Television set (including LCD or LED television) of screen size not exceeding 68 cm
 
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Notes:
Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018
S

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8516

8516
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for 562[domestic purposes [other than solar cookers];] electric heating resistors, other than tho

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8510

8510
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
 
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Notes:
Inserted by n

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8509

8509
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 519[****]
 
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet gr

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8508

8508
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Vacuum cleaners
 
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Notes:
Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules

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8450

8450
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Household or laundry-type washing machines, including machines which both wash and dry
 
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Notes:
Inserted by no

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8418

8418
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning mach

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3214

3214
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing p

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3210

3210
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather

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3209

3209
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed

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3208

3208
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed

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