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 45 th meeting was held in Lucknow under the chairmanship of the U…

Sonali Maity

Sep 18, 2021

Last update on Sep 18, 2021

Memorandum of GST Rate Changes on Goods: 45th GST Council Meeting The GST Council’s 45^thmeeting 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)