Memorandum of GST Rate Changes on Goods: 45th GST Council Meeting

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Sonali Maity | Sep 18, 2021 | Views 305448

Memorandum of GST Rate Changes on Goods: 45th GST Council Meeting

Memorandum of GST Rate Changes on Goods: 45th GST Council Meeting

The GST Council’s 45th meeting was held  in Lucknow under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. GST Council has inter-alia made the following recommendations relating to change in GST rates on Goods.

S. No. Description From To
GST rate changes
1 Retro fitment kits for vehicles used by the disabled Appl. Rate 5%
2 Fortified Rice Kernels for schemes like ICDS etc. 18% 5%
3 Medicine Keytruda for treatment of cancer 12% 5%
4 Biodiesel supplied to OMCs for blending with Diesel 12% 5%
5 Ores and concentrates of metals such as iron, copper,
aluminum, zinc and few others
5% 18%
6 Specified Renewable Energy Devices and parts 5% 12%
7 Cartons, boxes, bags, packing containers of paper etc. 12% /18% 18%
8 Waste and scrap of polyurethanes and other plastics 5% 18%
9 All kinds of pens 12% /18% 18%
10 Railway parts, locomotives & other goods in Chapter 86 12% 18%
11 Miscellaneous goods of paper like cards, catalogue, printed material (Chapter 49 of tariff) 12% 18%
12 IGST on import of medicines for personal use, namely

I. Zolgensma for Spinal Muscular Atrophy
II. Viltepso for Duchenne Muscular Dystrophy
III. Other medicines used in treatment of muscular atrophy recommended by Ministry of Health and Family Welfare and Department of Pharmaceuticals.

12% Nil
13 IGST exemption on goods supplied at Indo-Bangladesh Border haats Appl. Rate Nil
14 Unintended waste generated during the production of fish meal except for Fish Oil Nil (for the period 1.7.2017 to 30.9.2019)

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