GST Council Decisions – GST on goods and services – Rates, Exemptions, Reverse Charge, Procedural aspects etc.
GST
Dated:- 20-5-2017
Updated as on 17-09-2025
\n56th GST Council meeting as on 03-09-2025
\n Recommendations of the 56th Meeting of the GST Council
\n Frequently Asked Questions (FAQs) on the decisions of the 56th GST Council
\n The GST Council approved comprehensive tax reforms: rationalising rates into a two-tier structure (standard 18%, merit 5%, limited demerit 40%)
\n List of Notifications dated 17-9-2025 as per the Decisions in the Meeting
\n
\n55th GST Council meeting as on 21-12-2024
\n Recommendations of the 55th Meeting of the GST Council
\n Minutes of the 55th GST Council Meeting – 21-12-2024
\n
\n54th GST Council meeting as on 9-9-2024
\n Recommendations during 54th meeting of the GST Council
\n Minutes of the 54th GST Council Meeting – 9-9-2024
\n
\n53rd GST Council meeting as on 22-6-2024
\n Recomme<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n 28 & 29-06-2022 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n il Meeting – 14-3-2020 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ting of the GST Council held on 10th January, 2019 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing E-way Bill made during meeting of the GST Council = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n Minutes of the 20th GST Council Meeting – 5-8-2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g – 16-1-2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iner and bearing a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bre 1. 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Agricultural, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent [with no concession from = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n column, the entry “3404 Artificial waxes and prepared = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n In Chapter 70, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n into panels” may be omitted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er 9608. Chalk sticks are at Nil.]. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Carnet for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rial = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pecified goods imported by the United Arab = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ointment or during his tenure of office. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n imported in public interest and has = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tional = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 34\/94-Customs, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n32 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , raw films, video tapes and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed contracts under the Marginal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tobacco (with lime tube) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bearing a brand = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST Council Decisions – GST on goods and services – Rates, Exemptions, Reverse Charge, Procedural aspects etc. GSTDated:- 20-5-2017Updated as on 17-09-2025 56th GST Council meeting as on 03-09-2025 Recommendations of the 56th Meeting of the GST Council Frequently Asked Questions (FAQs) on the decisions of the 56th GST Council The GST Council approved comprehensive … Continue reading “GST Council Decisions – GST on goods and services – Rates, Exemptions, Reverse Charge, Procedural aspects etc.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3419","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3419"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3419\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n Recommendations of 47th GST Council Meeting
\n GST Council defers tax on casinos, lottery
\n Minutes of the 47th GST Council Meeting – 29-6-2022
\n
\n46th GST Council meeting as on 31-12-2021
\n Recommendations of 46th GST Council Meeting
\n Press Briefings – Media outcome
\n Minutes of the 46th GST Council Meeting – 31-12-2021
\n
\n45th GST Council meeting as on 17-09-2021
\n Recommendations of 45th GST Council Meeting – Several people centric decisions taken by GST Council
\n Press Briefings – Media outcome
\n Minutes of the 45th GST Council Meeting – 17-9-2021
\n
\n44th GST Council meeting as on 12-06-2021
\n Recommendations of 44th GST Council Meeting – Change in GST Rates on goods being used in Covid-19 relief and management
\n Minutes of the 44th Meeting of the GST Council – 12-6-2021
\n
\n43rd GST Council meeting as on 28-05-2021
\n Press Briefing – Meeting outcome
\n Recommendati<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n38th GST Council meeting as on 18-12-2019
\n The revenue trends since inception of GST
\n GST Council decisions relating to changes in GST rates, exemptions
\n GST Council's decisions regarding Law and Procedure related changes
\n Minutes of the 38th GST Council Meeting – 18-12-2019
\n
\n37th GST Council meeting as on 20-9-2019
\n GST Rate on Services as Recommended by The GST Council in Its 37th Meeting
\n GST Rate on Goods as Recommended by The GST Council in Its 37th Meeting
\n Recommendations approved by the GST Council in its 37th Meeting held on 20.09.2019.
\n Minutes of the 37th GST Council Meeting – 20-9-2019
\n
\n36th GST Council meeting as on 27-7-2019
\n 36th GST Council Meeting – GST rate on all Electric Vehicles reduced from 12% to 5% and of charger or charging stations for EVs from 18% to 5%
\n Minutes of the 36th GST Council Meeting – 27-7-2019
\n
\n35th GST Council meeting as on 21-6-2019
\n 35th GST <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Minutes of the 32nd GST Council Meeting – 10-1-2019
\n
\n31st GST Council meeting as on 22-12-2018
\n Recommendations made during 31st Meeting of the GST Council held on 22nd December, 2018 (New Delhi)-Rate changes
\n Certain important issues referred by GST Council to various Committees \/ GoM
\n Recommendations made during 31st Meeting of the GST Council
\n Formation of GoM as Recommended by the GST Council in Its 31st Meeting held on 22.12.2018
\n In-Principle approval given for Law Amendments during 31stMeeting of the GST Council
\n Minutes of the 31st GST Council Meeting – 22-12-2018
\n
\n30th GST Council meeting as on 28-9-2018 – Video Conferencing
\n Minutes of the 30th GST Council Meeting – 28-9-2018
\n
\n29th GST Council meeting as on 4-8-2018
\n Minutes of the 29th GST Council Meeting – 4-8-2018
\n
\n28th GST Council meeting as on 21-7-2018
\n Recommendations on opening of migration window <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Recommendations made during the 26th meeting of the GST Council held in New Delhi Today
\n 26th Meeting of the GST Council meets & decides Extension of tax exemptions for exporters for six months
\n Minutes of the 26th GST Council Meeting – 10-3-2018
\n
\n25th GST Council meeting as on 18-1-2018
\n Press Release \/ FM's media briefing
\n Policy Changes recommended by the 25th GST Council Meeting
\n Recommendations for Changes In GST\/IGST Rate and Clarifications in Respect of GST Rate on Certain Goods -As per discussions held in the 25thGST Council Meeting
\n Recommendations made on GST Rate changes on services by the 25th GST Council Meeting
\n Minutes of the 25th GST Council Meeting – 18-1-2018
\n
\n24th GST Council meeting as on 16-12-2017
\n Inter-State e-way Bill to be made compulsory from 1st of February, 2018
\n Minutes of the 24th GST Council Meeting – 16-12-2017
\n
\n23rd GST Council meeting as on 10<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n19th GST Council meeting as on 17-7-2017 – Video Conferencing
\n Increase in the Compensation Cess rate on cigarettes to make the total tax incidence on cigarettes in GST regime at par with the total tax incidence in pre-GST regime
\n Minutes of the 19th GST Council Meeting – 17-7-2017
\n
\n18th GST Council meeting as on 30-6-2017
\n Decision to reduce Tax Rate on Fertilizers from existing 12% to 5 % under GST
\n Minutes of the 18th GST Council Meeting – 30-6-2017
\n
\n17th GST Council meeting as on 18-6-2017
\n GST rates on Certain Services and GST rates on supply of lottery
\n COMPOSITION LEVY AND GST RATE ON CERTAIN GOODS
\n Minutes of the 17th GST Council Meeting – 18-6-2017
\n
\n16th GST council meeting as on 11-6-2017
\n REVISED THRESHOLD LIMIT FOR COMPOSITION LEVY
\n IGST Exemption under GST
\n REVISED GST RATE FOR CERTAIN GOODS
\n Decisions in regard to Services taken by the GST Council
\n&<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n8th GST council meeting as on 4-1-2017
\n Minutes of the 8th CST Council Meeting – 4-1-2017
\n
\n7th GST council meeting as on 23-12-2016
\n Minutes of the 7th GST Council Meeting – 23-12-2016
\n
\n6th GST council meeting as on 11-12-2016
\n Minutes of the 6th GST Council Meeting – 11-12-2016
\n
\n5th GST council meeting as on 3-12-2016
\n Minutes of the 5th GST Council Meeting – 3-12-2016
\n
\n4th GST council meeting as on 4-11-2016
\n Minutes of the 4th GST Council Meeting – 4-11-2016
\n
\n3rd GST council meeting as on 19-10-2016
\n Minutes of the 3rd GST Council Meeting – 19-10-2016
\n
\n2nd GST council meeting as on 30-9-2016
\n Minutes of the 2nd GST Council Meeting – 30-9-2016
\n
\n1st GST council meeting as on 23-9-2016
\n Minutes of the 1st GST Council Meeting – 23-9-2016
\n
\nServices – GST Rates and Exemptions
\n Service Tax Exemptions to be continued in GST as decided by GST Council\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistered brand name,
\nnamely:
\n1. 1001
\nmeslin
\n2. 1002 Rye
\nWheat and
\n3. 1003 Barley
\n4. 1004 Oats
\n5. 1005
\nMaize
\n(corn)
\n6. 1006
\nRice
\nGrain
\n7. 1007
\nsorghum
\n8. 1008 Buckwheat, millet
\nand canary seed; other
\n1
\n12%
\n18%
\n28%
\nS.
\nChapter
\nNo.
\n3.
\n11
\n(Products of milling
\nindustry;
\nstarches;
\nwheat gluten)
\nmalt;
\ninulin;
\nFor GST rates on
\nother goods falling
\nunder this Chapter,
\nthe Rate Schedule
\nput on website on
\n18.05.2017
\nplease be seen.
\n4.
\n14
\nmay
\n(Vegetable plaiting
\nmaterials; vegetable
\nproducts,
\nnot
\nelsewhere specified
\nor included)
\nFor GST rates on
\nother goods falling
\nunder this Chapter,
\nthe Rate Schedule
\nput on website on
\n18.05.2017
\nplease be seen.
\nmay
\nGST RATE SCHEDULE FOR CERTAIN GOODS
\n[As per discussions in the GST Council Meeting held on 3rd June, 2017]
\n0%
\n5%
\ncereals such as Jawar,
\nBajra, Ragi]
\n1. Flour [1101, 1102,
\n1105, 1106] Aata,
\nmaida, besan, etc., put
\nup in unit container and
\nbearing a registered
\nbrand <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nChapter
\npyrophoric
\n0%
\nalloys;
\ncertain combustible
\npreparations)
\nFor GST rates on
\nother goods falling
\nunder this Chapter,
\nthe Rate Schedule
\nput on website on
\n18.05.2017
\nplease be seen.
\nmay
\ncocoon [5001]
\nlaying,
\n8.
\n50
\n(Silk)
\n1. Silkworm
\n2. Raw silk [5002]
\n3.
\nSilk waste [5003]
\n9.
\n51
\n(Wool, fine or coarse
\nanimal hair; horse
\n5%
\nrelation
\nto
\nmanufacture of which,
\nnone of the following
\nprocesses is ordinarily
\ncarried on with the aid
\nof power, namely: –
\n(i) frame filling;
\n(ii) dipping of splints
\nin
\nthe
\ncomposition for
\nmatch heads;
\n(iii) filling of boxes
\nwith matches;
\n(iv) pasting of labels
\non match boxes,
\nveneers
\ncardboards;
\n(v) packaging.”
\nor
\n1. Silk yarn [5004, 5005,
\n5006]
\n2. Woven fabrics of silk or
\nsilk waste [5007] [With
\nno refund of ITC
\naccumulation]
\n1. Wool, not carded or 1. Garnetted stock of wool
\ncombed [5101]
\nor of fine or coarse
\n4
\n18%
\n28%
\nS.
\nNo.
\nChapter
\nGST RATE SCHEDULE FOR CERTAIN GOODS
\n[As per discussions in the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Other vegetable [5305]
\ntextile fibres; paper 2. Jute fibres, raw or
\nyarn, woven fabrics
\nof paper yarns)
\nprocessed but
\nspun [5303]
\nnot
\n12. 54
\n(Man-made
\nfilaments; strip the
\nlike of man-made
\ntextile materials)
\n13. 55
\n(Manmade
\nfibres)
\nstaple
\nyarn, etc. [5301, 5302,
\n5303, 5305, 5306,
\n5307, 5308]
\n2. Fabrics of other
\nvegetable textile fibres,
\npaper yarn [5309, 5310,
\n5311] [With no refund
\nof ITC accumulation]
\n1. Fabrics of manmade
\ntextile materials [5407,
\n5408] [With no refund
\nof ITC accumulation]
\n1. Fabrics of manmade
\nstaple fibres [5512,
\n5513, 5514, 5515,
\n12%
\n18%
\n28%
\n1. Synthetic filament
\nyarn such as nylon,
\npolyester, acrylic,
\netc. [5402, 5404,
\n5406]
\n2. Artificial filament
\nyarn such as
\nviscose
\nrayon,
\nCuprammonium,
\netc. [5403, 5405,
\n5406]
\n3. Sewing thread of
\nmanmade filaments
\n[5401]
\n1. Synthetic
\nartificial
\nor
\nfilament
\ntow [5501, 5502]
\n6
\nS.
\nChapter
\nNo.
\nGST RATE SCHEDULE FOR CERTAIN GOODS
\n[As per discussions in the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwith rubber or plastics.
\n5. 5605 Metallised yarn,
\nwhether or not gimped,
\nbeing textile yarn, or
\nstrip or the like of
\nheading 5404 or 5405,
\ncombined with metal in
\nthe form of thread, strip
\nor powder or covered
\nwith metal; such as
\nReal zari thread (gold)
\nand silver thread,
\ncombined with textile
\nthread), Imitation zari
\nthread.
\n6. 5606 Gimped yarn,
\nand strip and the like
\nof heading 5404 or
\n5405, gimped (other
\nthan those of heading
\n5605 and
\nhorsehair
\ngimped
\n00
\n8
\nyarn);
\nchenille
\nyarn
\n(including
\nflock
\n18%
\n28%
\nS.
\nChapter
\nNo.
\n15. 57
\nfloor
\n(Carpets and other
\ntextile
\ncoverings)
\nGST RATE SCHEDULE FOR CERTAIN GOODS
\n[As per discussions in the GST Council Meeting held on 3rd June, 2017]
\n0%
\n5%
\n9
\n12%
\nchenille yarn); loop
\nwale-yarn.
\n7. 5607
\nTwine,
\nnot
\ncordage, ropes and
\ncables, whether or not
\nplaited or braided and
\nwhether or
\nimpregnated, coated,
\ncovered or sheathed
\nwith rubber or plastics.
\n8. 5608 Knotted netting
\nof twine, cordage <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncotton predominates by
\nweight, of Handloom,
\n18%
\n28%
\nS.
\nChapter
\nNo.
\n16. 58
\n(Special
\nwoven
\nfabrics; tufted textile
\nfabrics;
\ntapestries;
\ntrimmings;
\nembroidery)
\nlace;
\nGST RATE SCHEDULE FOR CERTAIN GOODS
\n[As per discussions in the GST Council Meeting held on 3rd June, 2017]
\n0%
\n5%
\n12%
\n18%
\n28%
\nCotton Rugs
\nhandloom.]
\nof
\n1. Embroidery or zari
\narticles, that is to say,-
\nimi, zari, kasab, saima,
\nAll goods not specified
\nelsewhere
\ndabka, chumki, gota 1. 5801
\nsitara, naqsi, kora, glass
\nbeads, badla, glzal,
\n[5809, 5810]
\nWoven pile
\nfabrics and chenille
\nfabrics, other than
\n11
\nfabrics of heading 5802
\nor 5806.
\n2. 5802
\nTerry
\ntowelling and similar
\nwoven terry fabrics,
\nother than narrow
\nfabrics of heading
\n5806; tufted textile
\nfabrics, other than
\nproducts of heading
\n5703.
\n3. 5803
\nGauze,
\nother than narrow
\nfabrics of heading
\n5806.
\n4. 5804
\nTulles and
\nother net fabrics, not
\nincluding
\nwoven,
\nknitted or crocheted
\nfabrics; lace in the
\nS.
\nChap<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsimilar articles.
\n9. 5809
\nWoven
\nfabrics of metal
\nthread and woven
\nfabrics of metallised
\nnot
\nyarn of heading 5605,
\nof a kind used in
\napparel, as furnishing
\nfabrics or for similar
\npurposes,
\nelsewhere specified or
\nincluded; such as Zari
\nborders [other than
\nEmbroidery or zari
\narticles, that is to say,-
\nimi, zari, kasab, saima,
\ndabka, chumki, gota
\nsitara, naqsi, kora,
\nglass beads, badla,
\nglzal].
\n10. 5810 Embroidery in
\nthe piece, in strips or
\n18%
\n28%
\nS.
\nChapter
\nNo.
\nGST RATE SCHEDULE FOR CERTAIN GOODS
\n[As per discussions in the GST Council Meeting held on 3rd June, 2017]
\n0%
\n5%
\n12%
\n18%
\n28%
\nin
\nmotifs,
\n17. 59
\n(Impregnated,
\ncoated, covered or
\nlaminated
\nfabrics;
\ntextile
\ntextile
\narticles of a kind
\nsuitable for industrial
\nuse)
\nEmbroidered badges,
\nmotifs and the like
\n[other than Embroidery
\nor zari articles, that is to
\nsay, imi, zari, kasab,
\nsaima, dabka, chumki,
\ngota sitara, naqsi, kora,
\nglass beads, badla,
\nglzal]
\n11. 581<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. 5905
\nTextile
\nwall coverings.
\n6. 5906
\nRubberised
\ntextile fabrics, other
\n18%
\n28%
\nS.
\nChapter
\nNo.
\nGST RATE SCHEDULE FOR CERTAIN GOODS
\n[As per discussions in the GST Council Meeting held on 3rd June, 2017]
\n0%
\n5%
\n16
\n12%
\nthan those of heading
\n5902.
\n7. 5907
\nTextile
\nfabrics
\notherwise
\nimpregnated, coated
\ncovered; painted
\nor
\ncanvas being theatrical
\nscenery, studio back-
\ncloths or the like.
\n8. 5908
\nTextile
\nwicks, woven, plaited
\nor knitted, for lamps,
\nstoves,
\nlighters,
\ncandles or the like;
\nincandescent
\ngas
\nmantles and tubular
\nknitted gas mantle
\nfabric therefor, whether
\nor not impregnated.
\nTextile hose
\n9. 5909
\npiping and similar
\ntextile tubing, with or
\nwithout lining, armour
\nor accessories of other
\nmaterials.
\n10. 5910 Transmission or
\nconveyor belts or
\nbelting, of textile
\nmaterial, whether or
\n18%
\n28%
\nS.
\nChapter
\nNo.
\n18%
\n28%
\nGST RATE SCHEDULE FOR CERTAIN GOODS
\n[As per discussions in the GST Council Meeting held on 3rd June, 2017]<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCotton fabrics and
\narticles used in
\nmachinery and plant,
\nJute fabrics and articles
\nused in machinery or
\nplant, Textile fabrics of
\nmetalised yarn of a
\nkind commonly used in
\npaper making or other
\nmachinery, Straining
\ncloth of a kind used in
\noil presses or the like,
\nincluding that of
\nhuman hair, Paper
\nmaker's felt, woven,
\nGaskets, washers,
\npolishing discs and
\nother machinery parts
\nof textile articles.
\n18
\n18%
\n28%
\nS.
\nNo.
\nChapter
\n19. 61
\n(Articles of apparel
\nand
\nclothing
\naccessories, knitted
\nor crocheted)
\n20. 62
\n(Articles of apparel
\nand
\naccessories,
\nknitted or crocheted)
\n21. 63
\n(Other made up
\ntextile articles, sets,
\nGST RATE SCHEDULE FOR CERTAIN GOODS
\n[As per discussions in the GST Council Meeting held on 3rd June, 2017]
\n0%
\nclothing
\nnot
\n1. Indian National Flag
\nworn clothing and
\nworn textile articles;
\nrags)
\n5%
\n12%
\n2. All goods of sale value
\nnot exceeding Rs. 1000
\nper piece
\n3. All goods of sale value
\nnot exceeding Rs. 1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[As per discussions in the GST Council Meeting held on 3rd June, 2017]
\n0%
\n5%
\nCounterpanes,
\nNapkins, Pillow case
\nand pillow slip, Table
\ncloth and table cover,
\nTowels, other than terry
\ntowel, Mosquito nets,
\nCushion covers
\n5. 6305
\n12%
\nCounterpanes,
\nNapkins, Pillow case
\nand pillow slip, Table
\ncloth and table cover,
\nTowels, other than
\nterry towel, Mosquito
\nnets, Cushion covers
\n5. 6305 Sacks and
\nSacks and
\nbags, of a kind used for
\nthe packing of goods.
\n6. 6306 Tarpaulins, 6.
\nawnings and sunblinds;
\ntents; sails for boats,
\nsailboards or landcraft;
\ncamping goods.
\n7. 6307
\nOther
\nbags, of a kind used for
\nthe packing of goods.
\n6306 Tarpaulins,
\nawnings
\nand
\nsunblinds; tents; sails
\nfor boats, sailboards or
\nlandcraft; camping
\ngoods.
\nmade up articles, 7. 6307
\nincluding
\ndress
\ndish-
\npatterns; such as
\nFloor-cloths,
\ncloths, dusters and
\nsimilar cleaning cloths,
\nLife-jackets and Life-
\nbelts, Sets consisting of
\nwoven fabric and yarn,\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. Footwear having a
\nretail sale price not
\nexceeding Rs.500 per
\npair, provided that such
\nretail sale price is
\nindelibly marked or
\nembossed on the
\nfootwear itself.
\nWorn
\nclothing and other
\nworn articles.
\n9. 6310 Used or
\nnew rags, scrap twine,
\ncordage, rope and
\ncables and worn out
\narticles of twine,
\ncordage, rope or cables,
\nof textile materials.
\nAll goods not specified
\nelsewhere
\n1. 6401 Waterproof
\nfootwear with outer
\nsoles and uppers of
\nrubber or of plastics,
\nthe uppers of which
\nare neither fixed to
\nthe sole nor
\nassembled by
\nstitching, riveting,
\nnailing, screwing,
\n21
\n24
\nS.
\nChapter
\nNo.
\n28%
\nGST RATE SCHEDULE FOR CERTAIN GOODS
\n[As per discussions in the GST Council Meeting held on 3rd June, 2017]
\n0%
\n5%
\n12%
\n18%
\nplugging or similar
\nprocesses.
\n2. 6402
\nOther
\nfootwear with outer
\nsoles and uppers of
\nrubber or plastics.
\n3. 6403 Footwear with
\nsoles of
\nouter
\nrubber, plastics,
\nleather
\nor
\ncomposition leather
\nand uppers of
\nleather.
\n4. <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPrecious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung,
\nmounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience
\ntransport.
\n7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted
\nor set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport.
\n7105 Dust and powder of natural or synthetic precious or semi-precious stones.
\n7106 Silver (including silver plated with gold or platinum), unwrought or in semi – manufactured forms, or in powder form.
\n7107 Base metals clad with silver, not further worked than semi \u2013 manufactured.
\n7108 Gold (including gold plated with platinum) unwrought or in semi – manufactured forms, or in powder form.
\n7109 Base metals or silver, clad with g<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsorting or grading, seed,
\nhorticultural or forestry
\ngrain or
\ndried
\nmachinery
\npreparation
\nfor
\nsoil
\nor
\n(Nuclear reactors,
\nboilers, machinery
\nand
\nmechanical
\nappliances; parts
\nthereof)
\nFor GST rates on
\nother goods falling
\nunder this Chapter,
\nthe Rate Schedule
\nput on website on
\n18.05.2017
\nplease be seen.
\nmay
\nleguminous vegetables;
\nmachinery used in
\nmilling industry or for
\nthe working of cereals
\nor dried leguminous 2.
\nvegetables other than
\nfarm type machinery
\nand parts thereof [8437]
\ncultivation; lawn or
\nsports-ground rollers.
\n[8432]
\nor
\nHarvesting or threshing
\nmachinery, including
\nstraw or fodder balers;
\ngrass or hay mowers;
\nmachines for cleaning,
\nsorting or grading eggs,
\nfruit
\nother
\nagricultural produce,
\nother than machinery
\nof heading 8437 [8433]
\n3. Other agricultural,
\nhorticultural, forestry,
\npoultry-keeping or bee-
\nkeeping machinery,
\nincluding germination
\nplant fitted with
\nmechanical or thermal
\nequipment; poultry
\n2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCompensation Cess], which will be refunded to the CSD [under section 55 of the CGST\/SGST Act].
\nDepartment 2.
\nExemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or
\nUnit Run Canteens to final consumer.
\n26
\nDocument 2
\nADDENDUM TO THE GST RATE SCHEDULE FOR GOODS
\n[As per discussions in the GST Council Meeting held on 3rd June, 2017]
\nThe following amendments \/ additions are required to be made to the aforesaid document:
\n1. In Chapter 15, in the 18% rate column, the part entry from 1517 relating to edible
\nmixtures of vegetable fats or oils, that is \u201cedible mixtures or preparations of vegetable
\nfats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this
\nChapter, other than edible fats or oils or their fractions of heading 1516 [1517]\u201d may
\nbe shifted to the 5% rate column [wherein all vegetable fats and vegetable oils at 5%].
\n[This will ensure that mixtu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwaxes” may be omitted. These goods [being in the nature of intermediates] are
\ncovered in the 18% rate column. [By mistake it was appearing in 28% also.]
\n5. In Chapter 38, in the 18% rate column, for the entry No 18 the entry “3823 Industrial
\nmonocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols\u201d shall be
\nsubstituted. [There is typographical error in the description.]
\n6. In Chapter 40,
\n(i) in the 12% rate column, the entry \u201c4 – Erasers [4016].\u201d may be added.
\n(ii) in the 18% rate column, the entry No. 12 \u201cErasers [4016].\u201d may be omitted.
\n[Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
\n(7310 or 7326) and Pencils, crayons (9609) are at 12%].
\n1
\nADDENDUM TO THE GST RATE SCHEDULE FOR GOODS
\n[As per discussions in the GST Council Meeting held on 3rd June, 2017]
\n7. In Chapter 48, in the 18% rate column, for the part entry in 4811 i.e. for the words
\n“<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) In the 18% rate column, in the entry against 7018, \u201cGlass beads” may be
\nomitted.
\n(ii) In the 5% rate column, the entry “7018 Glass beads” may be inserted.
\n[Glass beads are covered as part of \u201cEmbroidery or zari articles\u201d in the 5%
\nrate column under chapter 58.]
\n10. In Chapter 84,-
\n(i) In the Nil rate column, the entry “8445 Amber charkha\u201d may be added.
\n(ii) In the 5% rate column, the entry “Hand pumps and parts thereof [8413, 8414
\n90]” may be read as \u201cHand pumps and parts thereof [8413, 8413 91]\u201d.
\n(iii) In the 12% rate column the entry No 1 the words \u201cNuclear fuel elements\u201d
\nmay be substituted by the words \u201cfuel elements (cartridges), non-irradiated,
\nfor nuclear reactors”
\n(iv) In the 18% rate column, in entry No 1 the words \u201cfuel elements (cartridges),
\nnon-irradiated, for nuclear reactors\u201d may be omitted.
\n11. In the 18% rate column, after entry No 13 the entry \u201c13A – machinery for <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iii) In the 12% rate column, the entry \u201c8539 LED lamps\u201d may be added [LED
\nlamps, falling under 9405, are already at 12% rate.]
\n13. In Chapter 90, in the 18% rate column, the entry “9032 Automatic regulating or
\ncontrolling instruments and apparatus\u201d may be inserted [this entry is not listed in the
\n18% rate column].
\n14. In Chapter 91,-
\n(i)
\n(ii)
\nIn the 28% rate column, the entry \u201c9110 Complete clock movements,
\nunassembled or partly assembled (movement sets); incomplete clock
\nmovements, assembled; rough clock movements\u201d may be omitted;
\nIn the 18% rate column, the entry “5 9110 Complete clock movements,
\nunassembled or partly assembled (movement sets); incomplete clock
\nmovements, assembled; rough clock movements\u201d may be added In the 28%
\nrate column, the entry from 9112 relating to clock i.e. \u201c9112 Clock cases, and
\nparts thereof” may be omitted;
\n(iii) In the 28% rate column, the entry from 9112 relating t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n*****
\n4
\nDocument 3
\nIGST Exemptions\/Concessions under GST
\n[As per discussions in the GST Council Meeting held on 18th\/19th May, 2017]
\nI.
\nMultilateral\/Bilateral
\nCommitments
\nOrganizations, Authorities and Foreigners
\nImports by Privileges Persons,
\nNo
\nS. Present Customs
\nNotification No. and
\nGist of the notification
\ndate
\n1
\n2
\n3
\n4
\n5
\n6
\n3\/57-Customs, dated
\n08.01.1957
\n121\/2003-Customs,
\ndated 01.08.2003
\n46\/74-Customs, dated
\n25.05.1974
\n84\/71-Customs, dated
\n11.09.1971
\n157\/90-Customs,
\ndated 28.03.1990
\n148\/94-Customs,
\ndated 13.07.1994
\n1. Goods imported by Diplomatic missions in India and
\ntheir families, their personal and household effects, etc
\nare exempted from import duties.
\nAll the equipments and consumable samples imported into
\nIndia, by the Inspection Team of the Organization of
\nProhibition of Chemical Weapons, subject to the condition,
\ninter alia, that such equipments shall be exported within
\nsix months of their import.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntemporary admission and the said goods are re-exported
\nwithin a period of 6 months from the date of importation.
\nExemption to:
\n(a) Foodstuffs, medicines, medical stores of perishable
\nnature, clothing and blankets, imported by a
\ncharitable organization as free gift to it from abroad
\nand meant for free distribution to the poor and the
\nneedy,
\n(b) Goods imported by the Red Cross Society for
\npurposes of relief to distressed persons,
\n(c) Drugs, medicines and medical equipments required for
\nthe treatment of the victims of the Bhopal Gas Leak
\nDisaster,
\nIGST Exemptions\/Concessions under GST
\n[As per discussions in the GST Council Meeting held on 18th\/19th May, 2017]
\n7
\n8
\n9
\n154\/94-Customs,
\ndated 13.07.1994
\n104\/94-Customs,
\ndated 16.03.1994
\n22\/2003-Customs,
\ndated 04.02.2003
\n(d) Goods imported by the Cooperative for Assistance and
\nRelief Everywhere Incorporated (CARE) under the
\nAgreement between the President of India and CARE.
\nSupplies and equipments imported s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndrawn up at Geneva and dated the 7th day of
\nNovember, 1952,
\n(b) Price lists supplied free of charge in accordance with the
\nConvention mentioned above,
\n(c) Commercial samples upto Rs.3 lakh in value in case
\nof gem and jewellery industry and Rs.1 lakh in case
\nof any other industry, and not exceeding 50 units in
\nnumber in a year, imported as personal baggage by
\nbona fide commercial travellers or businessmen or
\nimported by post or air,
\n(d) Prototypes of engineering goods imported as
\nsamples for executing or for use in connection with
\nsecuring export orders subject to mutilation \/ re-export,
\n(e) Bonafide commercial samples and prototypes of
\nvalue upto Rs.10,000 and supplied free of charge.
\nExemption to containers of durable nature subject to re-
\nexport within 6 months from the date of their importation.
\nExemption to:
\na) paper money; and
\nb) wool, woollen fabrics and woollen apparels
\nreceived as gifts by the Indian Red Cross.
\nIGST Exemptions\/Concessions under GST
\n[<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAirlines which will be carried on individual aircraft for
\nuse in hangars and which are flown back on the same
\naircraft;
\n(d) Aircraft equipment, engines and spare parts imported by
\nthe Air India International or the Indian Airlines having
\nbeen borrowed by the aforesaid airlines for fitment
\nto their aircraft from foreign airlines outside India
\nor from the foreign manufacturers of the prime
\nequipment subject to the condition, that the said goods
\nare being imported for fitment and re-export; and the
\nsaid goods are re-exported within one month from the
\ndate of their importation into India.
\nExemption to printed ticket stocks, airway bills, any printed
\nmaterial which bears the insignia of the importing airline
\nprinted thereon including baggage tags, publicity material
\nfor distribution free of charge when imported into India by
\na designated airline.
\nExemption to specified goods, when imported into India for
\ndisplay or use at any spe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na) Articles for personal use;
\nb) Food, drink, tobacco for consumption of Vice-
\nPresident's household
\nc) articles for furnishing
\nd) motor cars for Vice-President's use
\nExemption to foodstuffs and provisions (excluding fruit
\nproducts, alcohol and tobacco) when imported into India
\nby a person residing in India, not being a citizen of India
\nsubject to the condition, inter alia, that the CIF value of such
\ngoods imported in a year does not exceed Rs.1 lakh.
\nExemption to imports relating to defence and internal
\nsecurity forces.
\na) Medals and decorations imported directly by the Gol
\nin the Ministry of Defence.
\nb) Personal effects of the persons on duty out of India with
\nthe naval, military or air forces or with the Indian Navy
\nor Central Para Military Forces if imported for delivery
\nto the next of kin of such person if he dies or is
\nwounded, is missing or is taken prisoner of war.
\nc) Bona fide gifts from donors abroad when imported f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbeen sponsored by the GoI and subject to certification
\nby the Ministry of I&B and subsequent re-export,
\nIGST Exemptions\/Concessions under GST
\n[As per discussions in the GST Council Meeting held on 18th\/19th May, 2017]
\n17
\n18
\n19
\n20
\n20
\n51\/96-Customs, dated
\n23.07.1996
\n8\/2016-Custms, dated
\n05.02.2016
\n326\/83-Customs,
\ndated 23.12.1983
\n146\/94-Customs,
\ndated 13.07.1994
\n4. Mountaineering equipments, materials, clothing,
\nfoodstuffs and provisions (excluding alcoholic drinks,
\ncigarettes and tobacco), medical stores, imported by a
\nmountaineering expedition and subject to re-export,
\nExemption to research equipments imported by:
\n(a) Public funded research institutions or a university or
\nan Indian Institute of Technology or Indian Institute
\nof Science, Bangalore or Regional Engineering
\nCollege, other than a hospital,
\n(b) Research institutions, other than a hospital,
\n(c) Departments and laboratories of the Central
\nGovernment and State Go<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntournaments or competitions outside India,
\n(c) Prizes won by any member of an Indian Team if the
\nteam has participated in any international tournament or
\ncompetition in relation to any sport or game, with the
\napproval of the GoI in the Department of Youth Affairs
\nand Sports,
\nCentral
\n(d) Trophy when imported into India by the National
\nSports Federation recognized by the
\nGovernment or any Sports
\nbeing awarded to
\nBody for
\nthe winning team in the
\ninternational tournament including bilateral
\ntournament and World Cup event to be held in
\nIndia.
\nIGST Exemptions\/Concessions under GST
\n[As per discussions in the GST Council Meeting held on 18th\/19th May, 2017]
\n21
\n22
\n23
\n24
\n24
\n25
\n26
\n43\/96-Customs, dated
\n23.07.1996
\n259\/58-Customs,
\ndated 11.10.1958
\n271\/58-Customs,
\ndated 25.10.1958
\n[Since superseded by
\nNotification
\nNo.
\n17\/2017-Cus dated 21-04-
\n2017]
\n174\/66-Customs,
\ndated 24.09.1966
\n158\/95-Customs,
\ndated 14.11.1995
\n241\/82-Customs,
\ndated 04.11.1982
\nExemp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npresentation to or competition among such units or
\nmembers of such units.
\nExemption to articles re-imported by or along with a unit
\nof the Army, the Navy or the Air force or a Central Para
\nMilitary Force on the occasion of its return to India after a
\ntour of service abroad subject to satisfaction of the
\nCommissioner of Customs that these articles were exported
\nby or along with such unit on the occasion of its departure
\nfrom India on such tour.
\nGoods not produced or manufactured in India, which are
\nprivate personal property and which prior to their import
\ninto India have been exported therefrom and re-imported
\nwithin three years from the date of export.
\nExemption to:
\n(a) Goods manufactured in India and parts of such goods
\nwhether of Indian or foreign manufacture and re-
\nimported into India for repairs or for reconditioning.
\n(b) Goods manufactured in India and re-imported for
\nreprocessing or refining or remaking.
\nSubject to the condition, inter alia, that goods ar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndated 22.06.1994
\n26\/2011-Customs,
\ndated 01.03.2011
\na) re-import of goods exported under claim of any
\nexport scheme [drawback, rebate, bond, DEEC or
\nEPCG, DEPB],
\nb) re-import of goods sent abroad for repairs etc.
\nc) re-import of cut and polished precious and semi-
\nprecious stones sent abroad for some treatment [para
\n4A.20.1 of the FTP]
\nd) Import of parts components of aircrafts replaced or
\nremoved during the course of maintenance in a SEZ.
\nFor (a), for goods exported prior to 1st of July, the repayment will
\ngo to Centre in CVD account.
\nFor exports after 1st July, the IGST paid will be apportioned.
\nExemption to specified goods, when imported into India for
\ncarrying out repairs, reconditioning, reengineering,
\ntesting, calibration or maintenance (including service),
\nsubject to the condition, inter alia, that
\na) the repairs, reconditioning, reengineering, testing,
\ncalibration or maintenance (including service) as the
\ncase may be, is undertaken in accorda<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n19.02.1962
\n33
\nExemption to engines and parts of aircraft, when re-
\nimported into India after having been exported, from the
\ncustoms duty leviable on the value of goods which were
\nexported [customs duty is leviable on the cost of repair],
\nwhich includes the charges paid for the materials as well
\nas for labour, insurance and freight) in the following
\ncases:-
\n(a) Engines and certain specified parts which fail abroad
\nand are re-imported.
\n(b) Engines or certain specified parts sent abroad as a stand-
\nby for replacement of a defective one and subsequently
\nbrought back to India in the same condition without
\nbeing installed on an aircraft.
\n(c) Engines and certain specified parts lent by an Indian
\ncompany to a foreign Company.
\n26\/62-Customs, dated Exemption to catering cabin equipments and food and drink
\non re-importation by the aircrafts of the Indian Airlines
\n26\/62-Customs, dated
\n19.02.1962
\nCorporation from foreign flights subject to the condition
\nthat the goods wer<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsound re- cording tapes of foreign origin, if
\nimported into India after having been
\nIGST Rate
\nNil
\nNil
\nexported therefrom
\n418.
\n85 or any
\nother
\nGoods imported for being tested in specified
\nNil
\ntest centres
\n448A
\n8802
\n449.
\nChapter
\n(except
\nthat is space
\ncraft)
\n88 or any
\nother
\nChapter
\nAll goods [aircrafts, helicopters etc.]
\nNil
\n8802 60 00
\nThe following goods, namely:-
\n(a) Satellites and payloads;
\nNil
\n(b) Scientific and technical instruments,
\napparatus, equipments
\n(including
\ncomputers and computer software),
\naccessories, parts, components, spares,
\ntools, mock ups and modules, raw
\nmaterials and consumables required for
\nlaunch vehicles and for satellites and
\npayloads
\n(c) Ground equipment brought for testing of
\n(a)
\n518.
\nAny
\nChapter
\nUsed bona fide personal and household effects
\nbelonging to a deceased person
\nNil
\n519.
\nAny
\nChapter
\nNil
\n520.
\nNil
\n357A.
\nAny
\nChapter
\n84 or any
\nother
\nChapter
\nGoods imported through posta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nField Policy (MFP)
\n(e) coal bed methane operations undertaken
\nunder specified contracts under the Coal
\nBed Methane Policy.
\nExemption from IGST on imports by a SEZ unit or SEZ developer for authorized
\noperations
\nV. Exemption from IGST from bonafide passenger baggage and transfer of residence
\nS.
\nNo
\nChapter\/Headin
\ng
\n1
\n9803
\nItem covered
\nExemption from IGST
\n1. on goods imported by a passenger or a member of a crew in his
\nbaggage. [Does not apply to motor vehicles, alcoholic beverages,
\ntobacco and tobacco products]
\n2. on goods imported by a person of India origin on his return to India
\n[Transfer of Residence Notification No 26\/2016-Customs ]
\n3. on one lap top imported by a passenger of 18 years or more age
\n[Notification No. 11\/2004-Customs]
\nDocument 4GST Compensation Cess Rates for different supplies
\n[As per discussions in the GST Council Meeting held on 18th May, 2017]
\nThe fitment of rates of goods were discussed today during the 14th GS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2403 99 10
\n142%
\n10. Filter khaini
\n2403 99 10
\n160%
\n11. Jarda scented tobacco
\n2403 99 30
\n160%
\n12. Pan masala containing tobacco \u2018Gutkha'
\n2403 99 90
\n204%
\nCigarettes
\n13. Non-filter
\n14.
\n2402 20 10
\n5%+ Rs.1591 per
\nNot exceeding 65 mm
\n15.
\n2402 20 20
\nExceeding 65 mm but not 70 mm
\nthousand
\n5%+ Rs.2876 per
\nthousand
\n16.
\nFilter
\n17.
\nNot exceeding 65 mm
\n18.
\nExceeding 65 mm but not 70 mm
\n2402 20 30
\n5%+ Rs.1591 per
\nthousand
\n2402 20 40
\n5%+ Rs.2126 per
\nthousand
\n1
\nS.
\nNo.
\nGST Compensation Cess Rates for different supplies
\n[As per discussions in the GST Council Meeting held on 18th May, 2017]
\nDescription of supply
\n(1)
\n(2)
\n19.
\nExceeding 70 mm but not 75 mm
\n20.
\nOthers
\nOther tobacco products
\n21. Cigar and cheroots
\n22. Cigarillos
\nTariff
\nitem,
\nheading,
\nsub-
\nRate for GST
\nCompensation
\nheading,
\nChapter,
\nCess
\nof goods or service,
\nas the case may be
\n(3)
\n2402 20 50
\n2402 20 90
\n(4)
\n5%+ Rs.2876 per
\nthousand
\n5% Rs.4170 per
\n2402 10 10
\n2402 10 20
\n23. Cigarettes of tobacco substitutes
\n2402 90 <\/p>\n
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\n2403 99 60
\n72%
\nname
\n2
\nGST Compensation Cess Rates for different supplies
\n[As per discussions in the GST Council Meeting held on 18th May, 2017]
\nS.
\nNo.
\nDescription of supply
\nTariff
\nitem,
\nRate for GST
\nheading,
\nsub-
\nCompensation
\nheading,
\nChapter,
\nCess
\nof goods or service,
\nas the case may be
\n(1)
\n(2)
\n(3)
\n(4)
\n37. Tobacco extracts and essence not bearing a brand
\n2403 99 60
\n65%
\nname
\n38. Cut tobacco
\n2403 99 70
\n20%
\n39.
\nAll goods, other than pan masala containing
\ntobacco 'gutkha', bearing a brand name
\n2403 99 90
\n96%
\n40. All goods, other than pan masala containing
\ntobacco 'gutkha', not bearing a brand name
\n2403 99 90
\n89%
\nOthers
\n41. Coal; briquettes, ovoids and similar solid fuels
\nmanufactured from coal.
\n2701
\nRs.400 per tonne
\n42. Lignite, whether or not agglomerated, excluding
\n2702
\nRs.400 per tonne
\njet
\n43. Peat (including peat litter), whether or not
\n2703
\nRs.400 per tonne
\nagglomerated
\nMotor Vehicles
\n44. Motor vehicles (10
\n 1500 cc)
\n8703
\n15%
\n49. Sports Utility Vehicles (length > 4m; <\/p>\n
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