List of goods where the change in the GST rate is recommended

List of goods where the change in the GST rate is recommended

LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDEDBY GST COUNCIL IN ITS

21st MEETING HELD ON 9TH SEPTEMBER, 2017

1. The GST Council has recommended changes in the GST rates on the following goods:

S. No.	HSN	Description	Present GST Rate	Recommended GST rate
1.	0802	Walnuts, whether or not shelled	12%	5%
2.	0813	Tamarind dried	12%	5%
3.	2106	Roasted Gram	12%	5%
4.	2106	Custard powder	28%	18%
5.	2106	Batters, including idli / dosa batter	18%	12%
6.	2304, 2305, 2306	Oil cakes	Nil for cattle feed 5% for other uses	5% [irrespective of end use]
7.	2306	Cotton seed oil cake	Nil for cattle feed 5% for other uses	5% [irrespective of end use]
8.	3307 41 00	Dhoop batti, dhoop, sambhrani and other similar items	12%	5%
9.	3926	Medical grade sterile disposable gloves of plastics	28%	18%
10.	3926	Plastic raincoats	28%	18%
11.	4016	Rubber bands	28%	12%
12.	4016	Rice rubber rolls for paddy de-husking machine	28%	18%
13.	4907	Duty Credit Scrips	12%	5%
14.	50 to 55	Khadi fabric, sold through Khadi and Village Industries Commissions outlets	5%	Nil
15.	5801	Corduroy fabrics	12%	5% [with no refund of ITC]
16.	5808	Saree fall	12%	5%
17.	6501	Textile caps	18%	12%
18.	6912	Idols made of clay	28%	Nil
19.	44, 68, 83	Idols of wood, stone [including marble] and metals [other than those made of precious metals]	28%	12%
20.	7102	Rough industrial diamonds including unsorted rough diamonds	3%	0.25%
21.	8424	Nozzles for drip irrigation equipment or sprinklers [mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders]	18%	12%
22.	8445	Charkha for hand spinning of yarns, including amber charkha	Nil/18%	Nil
23.	8528	Computer monitors upto 20 Note: Computer monitors upto 17 are already at 18%.	28%	18%
24.	9404	Cotton quilts	18%	5% on cotton quilts not exceeding Rs.1000 per piece, 12% on cotton quilts exceeding Rs.1000 per piece
25.	9601	Worked corals, other than articles of coral	28%	5%
26.	9603	Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles. Note: Phool bahari jhadoo is already at Nil GST.	5%	Nil
27.	9613	Kitchen gas lighters	28%	18%
28.	Any Chapter	Rosaries and prayer beads	18%	5%
29.	Any Chapter	Hawan samagri	Applicable rate	5%
30.	4419	Table and Kitchenware etc. of wood	18%	12%
31.	4601, 4602	Grass, leaf and reed and fibre products, including mats, pouches, wallets	12%	5%
32.	4823	Paper Mache articles	18%	5%
33.	68	Stone inlay work	28%	12%
34.	6802	Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc; other ornamental goods essentially of stone.	28%	12%
35.	6909	Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic.	28%	12%
36.	6911	Tableware, kitchenware, other household articles and toilet articles of porcelain or china [including small accessories bathroom or sanitary fittings such as soap dishes, sponge baskets, toothbrush holders, towel hooks and toilet paper holders]	18%	12%
37.	6912	Tableware, kitchenware, other household articles and toilet articles other than of porcelain or china [including small accessories bathroom or sanitary fittings such as soap dishes, sponge baskets, toothbrush holders, towel hooks and toilet paper holders].	28%	12%
38.	6913	Statues and other ornamental articles.	28%	12%
39.	8306	All goods, including bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments of base metal including metal bidriware; photograph, picture or similar frames, of base metal; mirrors of base metal,	18%	12%
40.	9601	Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials (including articles obtained by moulding)]; articles of coral	28%	12%

  2. The issue of avoidance of 5% GST on pulses, cereals and flours, put up in unit containerand bearing a registered brand name, was also discussed by the GST Council. After detaileddeliberations, the Council recommended that the following amendments may be made to theexisting Notifications, so as to provide that:

1) A brand registered as on 15.05.2017 shall be deemed to be a registered brand forthe purposes of levy of 5% GST, irrespective of whether or not such brand issubsequently deregistered.

2) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also betreated as a registered brand for the purposes of levy of 5% GST.

3) A brand registered as on 15.05.2017 under any law for the time being in force inany other country shall also be deemed to be a registered brand for the purposes oflevy of 5% GST.

4) A mark or name in respect of which actionable claim is available shall be deemedto be a registered brand name for the purposes of levy of 5% GST.

3. Indigenous handmade musical instruments attract Nil GST. The Council recommendeda list of such handmade instruments [eligible for Nil GST rate], which is attached as Annexure.

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Annexure

List of indigenous handmade musical instruments

1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena 18. Hansaveena 19. Mohan Veena 20. Nakula Veena 21. Nanduni 22. Rudra Veena 23. Saraswati Veena 24. Vichitra Veena 25. Yazh 26. Ranjan Veena 27. Triveni Veena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha 33. Mayuri Vina or Taus 34. Onavillu 35. Behala(violin type) 36. Pena or Bana 37. Pulluvan veena - one stringed violin 38. Ravanahatha 39. Folk sarangi 40. Classical sarangi 41. Sarinda 42. Tar shehnai 43. Gethu or Jhallari 44. Gubguba or Jamuku - Percussion string instrument 45. Pulluvan kutam

46. Santoor - Hammered chord box 47. Pepa 48. Pungi or Been 49. Indian Harmonium: Double reed 50. Kuzhal 51. Nadaswaram 52. Shehnai 53. Sundari 54. Tangmuri 55. Alghoza - double flute 56. Bansuri 57. Venu (Carnatic flute) Pullanguzhal 58. Mashak 59. Titti 60. Sruti upanga 61. Gogona 62. Morsing 63. Shruti box 64. Harmonium (hand-pumped) 65. Ekkalam 66. Karnal 67. Ramsinga 68. Kahal 69. Nagphani 70. Turi 71. Dhad 72. Damru 73. Dimadi 74. Dhol 75. Dholak 76. Dholki 77. Duggi 78. Ghat singhari or gada singari 79. Ghumot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavaj jori - Sikh instrument similar to tabla 90. Panchamukha vadyam 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala / tabl / chameli - goblet drum 94. Tabla 95. Tabla tarang - set of tablas

96. Tamte 97. Thanthi Panai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles 101. Kanjira - small frame drum with one jingle 102. Kansi - small without jingles 103. Patayani thappu - medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara - pair of kettledrums 114. Pambai - unit of two cylindrical drums 115. Parai thappu, halgi - frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff - daff in a stand played with sticks 118. Tamak' 119. Tasha - type of kettledrum 120. Urumee 121. JaltarangChimpta - fire tong with brass jingles 122. Chengila - metal disc 123. Elathalam 124. Geger - brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghungroo 127. Khartal or Chiplya 128. Manjeera or jhanj or taal 129. Nut - clay pot 130. Sankarjang - lithophone 131. Thali - metal plate 132. Thattukazhi mannai 133. Kanch tarang, a type of glass harp 134. Kashtha tarang, a type of xylophone

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