Ankita Khetan | Nov 12, 2017 |
CBEC recommends changes in GST Rates on certain goods
RECOMMENDATIONS FOR CHANGES IN GST/IGST RATE ANDCLARIFICATIONS IN RESPECT OF GST RATE ON CERTAIN GOODS
[As per discussions in the 23rd GST Council Meeting held on 10th November, 2017]
These decisions of the GST Council are being communicated for general information, andwill be given effect to through Gazette notifications / circulars which only shall have the force oflaw.
| S.No. | Chapter/ Heading/Sub- heading/Tariff item | Description | Present GST Rate | GST Rate Recommended |
| 1. | 0202/0203/0204/ 0205/0206/ 0207/0208/0209 /0210/0504 | (1) All goods [except fresh or chilled], put up in unit container and, – (a) bearing a registered brandname; 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 namehas been foregone voluntarily] ,subject to the conditions as in thesubject to the conditions as in theFoot Note (2) All goods [except fresh or chilled] ,other than (1) above. | 12% | 5% |
| 12%/5% | Nil | |||
| 2. | 0303/0304/0305/ 0306/0307/0308 | All goods [except fresh or chilled],other than those put up in unit containerand, – (a) bearing a registered brandname; 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 enforceableright in respect of such brand namehas been foregone voluntarily],subject to the conditions as in thesubject to the conditions as in the Foot Note | 5% | Nil |
| 3. | 0402 91 10, 0402 99 20 | Condensed milk | 18% | 12%. |
| 4. | 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen 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 enforceableright in respect of such brand namehas been foregone voluntarily], subject to the conditions as in the Foot Note | 5% | Nil |
| 5. | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similarroots and tubers with high starch orinsulin content, dried, whether or notsliced or in the form of pellets | 5% | Nil |
| 6. | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similarroots and tubers with high starch orinsulin content, frozen, other than thoseput up in unit container whether or notsliced or in the form of pellets. 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 nameHas been foregone voluntarily], subject to the conditions as in the Foot Note | 5% | Nil |
| 7. | 08 | Dried makhana, whether or not shelledor peeled other than those put up in unitcontainer and, – (a) bearing a registered brand name; or (b) bearing a brand name on which anactionable claim or enforceable right ina court of law is available [other thanthose where any actionable claim orenforceable right in respect of suchbrand name has been foregonevoluntarily], subject to the conditionsas in the Foot Note | 5% | Nil |
| 8. | 0801 | Desiccated Coconut | 12% | 5% |
| 9. | 1105 | 1. Flour of potatoes put up in unitcontainer 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 enforceableright in respect of such brand namehas been foregone voluntarily),subject to the conditions as in the Foot Note 2. Meals, powder, flakes, granules andpallets of potatoes other than thoseput 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 enforceableright in respect of such brand namehas been foregone voluntarily),subject to the conditions as in the Foot Note | 18% 18% | 5% Nil |
| 10. | 1106 10 10 | Guar meal | 5% | Nil |
| 11. | 1203 | Copra other than of seed quality | 5% | 5% |
| 12. | 1210 10 00 | Hop cones, neither ground nor powdered nor in the form of pellets | 5% | Nil |
| 13. | 1404 [otherthan 1404 9010, 1404 9040, 1404 9050] | Coconut shell, un-worked. | 5% | Nil |
| 14. | 1701 | Khandsari sugar | 5% | Nil |
| 15. | 1701 91,1701 99 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes otherthose which attract are at 5% or NilGST. | 18% | 12% |
| 16. | 1704 | Puffed Rice Chikki, Peanut Chikki, Sesame Chikki til chikki, til patti, tilrevdi, sugar makhana, gajak, groundnutsweats Khaja, Khajuli, Anarsa, sakar,khadi sakar, harda, sakariya, gatta,kuliya, elaichidana, lukumdana | 18% | 5% |
| 17. | 1902 | Pasta, whether or not cooked or stuffed(with meat or other substances) or otherwise prepared, such as spaghetti,macaroni, noodles, lasagne, gnocchi,ravioli, cannelloni; couscous, whetheror not prepared | 18% | 12% |
| 18. | 2102 | Other single cell micro-organisms, dead (but not including vaccines ofheading 3002) | 18% | 12 % |
| 19. | 2103 90 10 | Curry paste | 18% | 12% |
| 20. | 2103 90 30 | Mayonnaise and salad dressings | 18% | 12% |
| 21. | 2103 90 40 | Mixed, condiments and mixed seasoning | 18% | 12% |
| 22. | 2106 | Idli, dosa batter | 12% | 5% |
| 23. | 2106 90 91 | Diabetic foods | 18% | 12% |
| 24. | 2106 90 99 | Chutney Powder | 18% | 5% |
| 25. | 2503 00 10 | Sulphur recovered as by-product inrefining of crude oil | 18% | 5% |
| 26. | 26 | Uranium Ore Concentrate | 5% | Nil |
| 27. | 2621 | Fly ash | 18% | 5% |
| 28. | 2804 40 10 | Medicinal grade oxygen | 18% | 12% |
| 29. | 3215 | Printing ink, writing or drawing ink andother inks, whether or not concentratedor solid [(other than Fountain pen inkand Ball pen ink)] | 18% | 12% |
| 30. | 4107 | Leather further prepared after tanningor crusting, including parchment-dressed leather, of bovine (includingbuffalo) or equine animals, without hairon, whether or not split, other thanleather of heading 4114 | 12% | 5% |
| 31. | 4112 | Leather further prepared after tanningor crusting, including parchment-dressed leather, of sheep or lamb,without wool on, whether or not split,other than leather of heading 4114 | 12% | 5% |
| 32. | 4113 | Leather further prepared after tanningor crusting, including parchment-dressed leather, of other animals,without wool or hair on, whether or notsplit, other than leather of heading 4114 | 12% | 5% |
| 33. | 4114 | Chamois (including combination chamois) leather; patent leather andpatent laminated leather; metallisedleather | 12% | 5% |
| 34. | 4115 | Composition leather with a basis ofleather or leather fibre, in slabs, sheetsor strip, whether or not in rolls; paringsand other waste of leather or ofcomposition leather, not suitable for the manufacture of leather articles; leatherdust, powder and flour | 12% | 5% |
| 35. | 4202 22 20 | Hand bags and shopping bags, ofcotton | 18% | 12% |
| 36. | 4202 22 30 | Hand bags and shopping bags, of jute | 18% | 12% |
| 37. | 5201 | Raw Cotton, supplied by agriculturist to a registered person to issuenotification under 9(3) of theCGST/SGST Acts to prescribe that taxon such supplies is to be paid by therecipient under reverse Charge | 5% | 5% (under reverse charge) |
| 38. | 5607 | a)Coir, cordage and ropes b)Jute Twine | 12% | 5% |
| 39. | 5608 | Knotted netting of twine, cordage orrope; made up fishing nets and othermade up nets, of textile materials | 12% | 5% With no refund of unutilised input tax credit |
| 40. | 5609 | Products of coir | 12% | 5% |
| 41. | 5806 | Narrow Woven FabricsincludingNewar Cotton | 12% | 5% With no refund of unutilised input tax credit |
| 42. | 6309 | Worn clothing and other worn articles;rags | 5%/12% dependingon sale value | 5% |
| 43. | 6505 | Hats (knitted /crocheted) or made upfrom lace or other textile fabrics. | 18% | 12% |
| 44. | 6815 | (a) Fly ash bricks (b) Fly ash aggregate with 90% ormore fly ash content. | 12% 18% | 5% 5% |
| 45. | 7113 | Bangles of lac / shellac | 3% | Nil |
| 46. | 8432 | Parts [falling under heading 8432] ofagricultural, horticultural or forestrymachinery for soil preparation orcultivation; lawn or sports-groundrollers falling under 8432 | 18% | 12% |
| 47. | 8433 | Parts [falling under heading 8433] ofHarvesting or threshing machinery,including straw or fodder balers; grassor hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce falling under heading 8433 [other than machinery of heading 8437] | 18% | 12% |
| 48. | 8452 | Parts [falling under heading 8452] ofSewing machines falling under heading8452 | 18% | 12% |
| 49. | 9003 | Frames and mountings for spectacles,goggles or the like, and parts thereof | 18% | 12% |
| 50. | 9021 | Orthopedic appliances, includingcrutches, surgical belts and trusses | 5% | 5% |
| 51. | 9403 | Furniture wholly made of bamboo orcane | 18% | 12% |
| 52. | 9507 | Fishing hooks | 12% | 5% |
| 53. | 40, 84, 94 | Specified parts of aircraft, namely, a)aircraft engines [84071000, 8411]; b)aircraft tyres [40113000]; c)aircraft seats [94011000] | 18% /28% | 5% |
| 54. | Any Chapter | (a) Scientific and technical instruments, apparatus, equipment (including computers); (b)Accessories, parts, consumables and live animals (for experimental purposes); (c) Computer software, Compact Disc-Read Only Memory (CD-ROM),Recorded magnetic tapes, microfilms, microfiches; (d) Proto-types, the CIF value of whichdoes not exceed Rs. 50000 in afinancial year for import by Publicfunded research institution or auniversity or an Indian Institute ofTechnology or Indian Institute ofScience, Bangalore or a RegionalEngineering College, other than ahospital[Subject to specified conditions] | 18%/28% | 5% |
Foot Note:
(i) The phrase unit container means a package, whether large or small (for example, tin,can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predeterminedquantity or number, which is indicated on such package.
(ii)
(a) The phrase brand name means brand name or trade name, that is to say, a nameor a mark, such as symbol, monogram, label, signature or invented word or writingwhich is used in relation to such specified goods for the purpose of indicating, or so asto indicate a connection in the course of trade between such specified goods and someperson using such name or mark with or without any indication of the identity of thatperson.
(b) The phrase registered brand name means, –
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade MarksAct, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May 2017 or thereafter under the CopyrightAct, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for thetime being in force in any other country.
(iii) 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 brandname shall file an affidavit to that effect with the jurisdictional commissioner ofCentral tax that he is voluntarily foregoing his actionable claim or enforceableright 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 brandname shall, on each such unit containers, clearly print in indelible ink, both inEnglish and the local language, that in respect of the brand name as defined inExplanation (ii)(a) printed on the unit containers he has foregone his actionableclaim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brandname and the person undertaking packing of such goods in unit containers are twodifferent persons, then the person having an actionable claim or enforceable right on abrand name shall file an affidavit to that effect with the jurisdictional Commissioner ofCentral tax of the person undertaking packing of such goods that he is voluntarilyforegoing his actionable claim or enforceable right on such brand name as defined inExplanation (ii)(a); and he has authorised the person [undertaking packing of such
goods in unit containers bearing said brand name] to print on such unit containers inindelible ink, both in English and the local language, that in respect of such brand namehe [the person owning the brand name] is voluntarily foregoing the actionable claim orenforceable right voluntarily on such brand name.
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