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GST Rate in India, GST Rates in India 2017 (Item Wise GST List in PDF)

GST Rate in India, GST Rates in India 2017 (Item Wise GST List in PDF). GST Rates are finalised and here below we provide list of all GST Rates on Goods & Services Applicable from 1st July 2017. Here you may also check Worldwide GST Rates 2017GST Item Wise list available in PDF format for Download. GST Tax Rate in India. GST Rates Finalised, GST Rate Slabs 5%, 12%, 18% & 28%. Combined GST rate is being discussed by the Government. The Revenue neutral rate is expected around 18%. After the total GST rate is arrived the centre and state will decide on the CGST and SGST rate. Check Proposed GST Rates in India From Below…

Recently GST Rate is Decided by Finance Ministry, Recently GST Council Decide 4 GST Rates Slabs for India, Now GST Rates are finalised i.e GST Rates in India is 5%, 12%, 18% & 28%. Union and state finance officials met for two days in New Delhi to resolve their differences over the rates as well as the administration of the tax.

GST Rates on Services

  • All services have been fitted into four different rates, which are 5%, 12%, the standard 18% and the luxury rate of 28%
  • Travelling on metro, local train, religious travel, Haj yatra will all be exempt from GST: revenue secretary, Hasmukh Adhia.
  • AC train travel to get cheaper under GST
  • Transport services (Railways, air transport) will be under the 5% category because their main input is petroleum, which is outside GST ambit.
  • Service tax on non-AC hotels will 12%, on AC hotels that serve liquor will be 18%. Higher tax rate for luxury hotels.
  • Hotels and lodges with tariff below Rs 1,000 will be exempt. Those with Rs 2,500-5,000 will be 18%. Luxury hotels will face tax of 28%.
  • 28% tax slab on 5-star hotels, race club betting, cinema.
  • 18% tax slab for telecom, financial services
  • Healthcare and education have been exempted from the service list. Most service structures will remain as is, said sources. This implies services will become cheaper in some segments
  • The council has deferred the decision on the tax rates for gold, and also on bidis and cigarettes, to its next meeting, which is scheduled for June 3.
  • Restaurants with an annual turnover of less than Rs 50 lakh will fall under the 5 percent tax slab, while non-ACs food joints will be taxed at 12 percent. Air-conditioned restaurants with liquor licences will be taxed at 18 percent.
  • Cinema halls were currently paying a service tax of 15 percent plus a state entertainment tax that ranged from 28 percent to about 100 percent. All these will be subsumed under the 28 percent GST rate, bringing out the costs of service significantly, Jaitley said. Casinos will also come under the 28 percent tax bracket.
  • Work contract services such as those paid by civil contractors for infrastructure construction currently pay a central tax of 6 percent, state taxes ranging from one to five percent, but without any input credit.
  • E-commerce players to deduct tax at source before paying suppliers. E-retailers such as Flipkart and Snapdeal to pay GST
  • Mobile phones, fountain pen ink, tooth powder, incense sticks, feeding bottles, Braille paper, children’s colouring books, umbrellas, pencil sharpeners, tractors, bicycles, contact lenses, spectacle lenses, utensils, sports goods, fishing rods, combs, pencils and hand paintings have been placed under the 12% tax rate under GST.
  • Cheaper Services after GST – Radio taxi, Movies, Entertainment services , AC train travel, Air travel, Restaurants, Dhabas

The following amendments / additions are required to be made to the aforesaid document: 23-05-2017

1. In S.No.22,-

  • (i) In the Nil rate column, the entry “Tender coconut water put in unit container and bearing a registered brand name [2202 90 90]”, may be read as: “Tender coconut water other than put in unit container and bearing a registered brand name [2202 90 90]”.
  • (ii) In 12% rate column, in the entry “Fruit pulp or fruit juice based drinks [2202 90 30]”, tariff item 2202 90 30 may be read as 2202 90 20.

2. In S.No.85, in the 28% rate column, the entry “Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter [8543]” may be omitted. “8543 Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter” is already covered in the 18% rate column.

3. In the footnote below the Table which gives the list of goods for which the GST rates are yet to be decided by the GST Council, the following entries may be added:

  • (i) Cereals and flour put up in unit container and bearing a registered brand name.
  • (ii) Puja samagri including havan samagri will be under Nil category. However, the exact formulation for the same is yet to be finalised

Important Articles & Files

GST Rates on Services in Hindi – 

1# फाइनेंशियल सर्विसेस पर 3% टैक्स बढ़ा

अभी तक बैंकिंग, इन्श्योरेंस समेत फाइनेंशियल सर्विसेज पर 15 फीसदी सर्विस टैक्स था। GST में टैक्स रेट 18 फीसदी होने से ये सर्विसेज महंगी हो जाएंगी।

2# कॉमन सर्विसेस को लोअर स्लैब में रखने की राय

सर्विसेज टैक्‍सेशन के मामले में कुछ स्टेट टेलिकॉम, बैंकिंग जैसी कॉमन सर्विसेज को लोवर स्‍लैब में रखने के फेवर में हैं। इन पर अभी सर्विस टैक्स रेट 15% है। इन्हें 18% GST के स्लैब में रखा गया है। माना जा रहा है कि इन सर्विसेस को 18 फीसदी के स्‍लैब में रखने आम आदमी को झटका लगेगा।

3#सस्‍ते होटल जीएसटी के दायरे से बाहर

  • प्रति कमरा 1 हजार रुपए से कम किराये वाले होटलों को जीएसटी के दायरे से बाहर रखा गया है।
  • 1 हजार रुपए से 2500 रुपए के कमरे वाले होटलों पर 12 फीसदी टैक्स रेट लागू होगा।
  • 2500 रुपए से 5 हजार रुपए के कमरे वाले होटलों पर 18 फीसदी की दर से टैक्स रेट लगेगा।
  • वहीं 5 हजार रुपए से ज्‍यादा किराये वाले होटलों पर 24 फीसदी टैक्स रेट लगेगा।
  • फाइव स्‍टार होटलों पर 28 फीसदी रेट लागू होगा।
  • नॉन AC पर 12% और AC, लिकर लाइसेंस वालों पर 18 सर्विस टैक्स लगेगा।
  • 50 लाख या उससे कम सालाना टर्नओवर वाले छोटे रेस्टोरेंट्स की सर्विसेस पर 5% टैक्स लगेगा।

For More details about GST Rates in Hindi, Please visit on following link – GST Rate in Hindi

GST Rates on Goods

Updates from GST Council Meeting Held on 18th May 2017

81% items to be taxed below 18% rate under GST: The Goods and Services Council today finalised tax rates for 1,211 items with a majority of items being kept in under 18 per cent rate slab.

Out of total 81 per cent items, exemptions have been given for 7% goods, while 14% goods are in 5% category; 17% goods are in 12% category; 43% goods in 18% category; and 19% goods in 28% category.

Highlights of GST Council meeting 2017

  • Sugar, Tea, Coffee (except Instant) and edible oil to fall under 5 per cent slab, while cereals, milk to be part of exempt list under GST.
  • In a big boost to industry, Council has set the rate for capital good, industrial intermediate items at 18 per cent
  • Coal to be taxed at 5 per cent against current 11.69 per cent
  • Tooth paste, hair oil, soaps will be taxed at 18 per cent, it is being tax at 28 per cent, currently.
  • Common man items have gone into 12 per cent and 18 per cent slab
  • Indians sweets or mithai in 5 per cent slab.
  • Hair oil, toothpaste and soaps will be taxed at 18 percent under GST, significantly lower than the present effective rate of 28 percent.
  • Most exemptions for services to continue
  • Service tax, luxury tax will be subsumed in GST
  • GST rate for branded garments at 18 per cent
  • Transportation to fall under 5 per cent bracket
  • GST Council to mull beedi, cigarette, gold
  • All hotel services with tariff over Rs 5,000 to be taxed at 28 per cent

small cars will face 28% GST, along with a small cess, while luxury cars will attract 15% cess in addition of the tax. Consumer durables such as AC and fridge too are in the 28% bracket, although officers said given the current incidence of 30-31%, there should be a reduction in prices.

The government has kept a large number of items under 18% tax slab. The government categorised 1211 items under various tax slabs. Here is a low-down on the tax slab these items would attract:

GST Nil rate (0%):

No tax will be imposed on items like fresh meat, fish chicken, eggs, milk, butter milk, curd, natural honey, fresh fruits and vegetables, flour, besan, bread, prasad, salt, bindi. Sindoor, stamps, judicial papers, printed books, newspapers, bangles, handloom etc. click here for list of all goods exempted from GST

GST 5% Items List

Items such as fish fillet, cream, skimmed milk powder, branded paneer, frozen vegetables, coffee, tea, spices, pizza bread, rusk, sabudana, kerosene, coal, medicines, stent, lifeboats will attract tax of 5 percent. click here for list of all goods Covered under 5% GST Rate

GST 12% Items list

Frozen meat products , butter, cheese, ghee, dry fruits in packaged form, animal fat, sausage, fruit juices, Bhutia, namkeen, Ayurvedic medicines, tooth powder, agarbatti, colouring books, picture books, umbrella, sewing machine, and cellphones will be under 12 per cent tax slab. click here for list of all goods Covered under 12% GST Rate

GST 18% Items List

Most items are under this tax slab which include flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, note books, steel products, printed circuits, camera, speakers and monitors. click here for list of all goods Covered under 18% GST Rate

GST 28% Items list

Chewing gum, molasses, chocolate not containing cocoa, waffles and wafers coated with choclate, pan masala, aerated water, paint, deodorants, shaving creams, after shave, hair shampoo, dye, sunscreen, wallpaper, ceramic tiles, water heater, dishwasher, weighing machine, washing machine, ATM, vending machines, vacuum cleaner, shavers, hair clippers, automobiles, motorcycles, aircraft for personal use, and yachts will attract 28 per cent tax – the highest under GST system. click here for list of all goods Covered under 28% GST Rate

GST Council finalises tax rates on 80-90 per cent goods, services. The GST Council on Thursday (18-05-2017) finalised tax rates on 80-90 per cent of goods and services under the four-slab structure with essential items of daily use being kept in the lowest bracket of 5 per cent.

Official sources said that 80-90 per cent of the items have been fitted in 5, 12, 18 or 28 per cent brackets. The fitments, they said, have been done in a way that there is no increase in tax incidence.

GST Rate Details in Hindi

श्रीनगर में शुरू हुई गुड्स एंड सर्विसेस टैक्‍स काउंसिल की मीटिंग में करीब 80 से 90 फीसदी आइटम्स पर जीएसटी की दरों पर रजामंदी बन गई है। इनमें से करीब 81 फीसदी आइटमों पर 18 फीसदी से कम जीएसटी की दर लागू होगी। अनाज और दूध को जीएसटी दायरे से बाहर रखा गया है।

  • वित्‍त मंत्री ने कहा जीएसटी से महंगाई पर असर नहीं पड़ेगा
  • टूथपेस्‍ट, साबुन और हेयर ऑयल पर 18 फीसदी जीएसटी की दर
  • शुगर, चाय, कॉफी, इडेबल ऑयल पर लगेगा 5 फीसदी जीएसटी
  • 81 फीसदी आइट्म्‍स 18 फीसदी या उससे कम टैक्‍स स्‍लैब के दायरे में
  • चाय, कॉफी, चीनी पर 5 फीसदी टैक्‍स लगेगा
  • 17 फीसदी आइट्म्‍स 12 फीसदी टैक्‍स स्‍लैब के दायरे में
  • दरों पर फैसला नहीं हुआ तो आगे भी बैठक जारी रहेगी।

0% GST Rate Items – गेहूं, चावल, दूसरे अनाज, आटा, मैदा, बेसन, चूड़ा, मूड़ी (मुरमुरे), खोई, ब्रेड, गुड़, दूध, दही, लस्सी, खुला पनीर, अंडे, मीट-मछली, शहद, ताजी फल-सब्जियां, प्रसाद, नमक, सेंधा/काला नमक, कुमकुम, बिंदी, सिंदूर, चूड़ियां, पान के पत्ते, गर्भनिरोधक, स्टांप पेपर, कोर्ट के कागजात, डाक विभाग के पोस्टकार्ड/लिफाफे, किताबें, स्लेट-पेंसिल, चॉक, समाचार पत्र-पत्रिकाएं, मैप, एटलस, ग्लोब, हैंडलूम, मिट्टी के बर्तन, खेती में इस्तेमाल होने वाले औजार, बीज, बिना ब्रांड के ऑर्गेनिक खाद, सभी तरह के गर्भनिरोधक, ब्लड, सुनने की मशीन।

Click Here For more Detail about GST Rates in Hindi

GST Item Wise Rate List 2017

स्लैबकितना टैक्स कितने प्रोडक्ट
128%19%
218%43%
312%17%
45%14%

GST Rate list 2017 in Hindi

1# इन तीन चीजों पर टैक्स नहीं

गेहूं-चावल समेत अनाज, दूध और दही को GST के दायरे से बाहर रखा गया है। कुछ राज्यों में इन चीजों पर VAT लगता है। 1 जुलाई से GST लागू होने के बाद ये चीजें सस्ती हो जाएंगी।

2# बिजली होगी सस्ती

कोयले पर अभी 11.69% टैक्स लगता है। लेकिन, GST आने पर यह टैक्स सिर्फ 5% लगेगा। इससे कई राज्यों में बिजली का टैरिफ कम होने की उम्मीद है।

3# रोजमर्रा की ये चीजें होंगी सस्ती

साबुन, टूथपेस्ट और हेयर ऑयल जैसी चीजें 18% टैक्स स्लैब के दायरे में आएंगी। इन चीजों पर अभी तक 22-24% तक टैक्स लगता है।

4# छोटी कारें सस्ती, लग्जरी गाड़ियों पर लगेगा सेस

  • कारों को 28% के स्लैब में रखा गया है। अभी कारों पर 30-32% टैक्स लगता है। GST आने के बाद छोटी कारों पर 28% टैक्स और 1% सेस। इस तरह कुल टैक्स 29% हो जाएगा, जो अभी के मुकाबले कम ही रहेगा।
  • मीडियम सेगमेंट की कारों पर 28% टैक्स के अलावा 3% सेस और लग्जरी कारों पर 15% सेस लगेगा। इससे लग्जरी कारों के महंगे होने के आसार हैं।

5# इन आइटम्स पर असर नहीं

रोजाना इस्तेमाल में आने वाले आइटम्स जैसे चाय, कॉफी (इंस्टेंट नहीं), चीनी को 5% टैक्स के स्लैब में रखा गया है। पहले भी इन पर करीब इतना ही टैक्स लगता था। इसलिए इन पर कोई असर पड़ने के आसार नहीं हैं।

6# बाकी आइटम्स पर इस तरह लगेगा टैक्स

  • 1 जुलाई से मिठाई पर भी 5% टैक्स देना होगा।
  • एसी और फ्रिज को 28% के स्लैब में रखा गया है।
  • लाइफ सेविंग ड्रग्स को सबसे कम 5% की स्लैब में डाला गया है।

Click Here to Download Item Wise GST Rate List 2017

Keep visit to this page for more updates….

Moving swiftly on the road to formalising the biggest reform of the indirect tax regime, the GST Council decided a four-tier GST tax structure of 5%, 12%, 18% and 28%, with zero rate for essential items and the highest for luxury and de-merits goods which are also expected to attract an additional cess. GST Council on 16th March 2017 has also approved the higher tax rate of 20% under the CGST Bill and SGST Bill; meaning thereby that the peak rate of GST could be raised up to 40% in aggregate in the future. Another rate of zero percent is decided for to cover the essential items including food, which presently constitute roughly half of the consumer inflation basket. Luxury cars, tobacco, pan masala and aerated drinks would also be levied with an additional cess on top of the highest tax rate. The interest of common man has been duly taken care of which is evident from finalisation of 5% tax rate on common use items, as against 6% proposed earlier. However, no clarity has been provided by GST Council regarding the expected GST rate for jewellery.

GST Rates Finalised, GST Rate Slabs 5%, 12%, 18% & 28%

Though rates of the GST are never the part of provision of the act but as promised in the Rajya Sabha by Hon. Finance Minister Shri Arun Jaitely that upper limit of the tax will be part of the law and therefore upper limit of the tax rate of 14% has been provided in Section 8(1) of CGST /SGST Law) and & 28 % on IGST (Section 5(1) of IGST Law) and therefore, now there will be following categories of the tax rates.

Rate of TaxExpected bifurcationRemark
Nil (Exempted Supply)(0% of CGST & 0% of SGST)Necessity items may be exempted, which are presently exempted in all the states for VAT. Generally, these will be in the range of 80 to 99 items.
5%(2.5% of CGST & 2.5% of SGST)Items which are exempted under excise and VAT rate is in the range of 4% to 6% may be covered under this category
12%(6% of CGST & 6% of SGST)Items on which excise duty is 6% and VAT rate are in the range of 4% – 6% may be covered under this category
18%(9% of CGST & 9% of SGST)Majority of the Items, which are not directly needed to the consumer and not covered above will cover in this category.
28%(14% of CGST & 14% of SGST)All other items which are directly reaching to the consumer including luxury goods, i.e. white goods and beverages

GST Rates Finalised, GST Rate Slabs 5%, 12%, 18% & 28%. GST rate structure finalised. Check more details from following link….

Click Here to Download Item Wise GST Rate List 2017

GST Rates Compression Between VAT, Service Tax, Excise & GST

Click Here to Download Item Wise GST Rate List 2017

Current RegimeGST Regime
Excise Duty % / ST %VAT %GST %
NilNilExempt
Nil5/6%5%
Nil12.5/13.5/14.5%12%
6%Nil5%
6%5/6%12%
6%12.5%18%
12.5%6%18%
12.5%12.5%18%
12.5%12.5%28% (For Beverages & White Goods) Cess on SIN Goods

GST Rate in India, GST Rates in India, Worldwide GST Rates 2017

Some of the countries with higher GDPs and their GST rates are listed below:

CountryYear of implementationCurrent Rate
Canada19915%
Australia200010%
Switzerland19958%
Singapore19937%
Japan19895%
IndiaProposed (2016-2017)18% (Standard)

What is the rate applicable under composition levy?

Suppliers opting for Composition levy shall pay a tax calculated on turnover at the rate as may be prescribed, but shall not be less than 2.5% in the case of manufacturer and 1% in the case of other suppliers.

It may be noted that the rates 2.5% and 1% would be in respect of CGST as well as SGST and hence, the effective rate would be 5% and 2% respectively. Further, the composition scheme is not available on Services and inter-state outward supplies.

Proposed GST Rates in India

Tax Slabs: Overall, GST will cover rates of 5%, 12%, 18% & 28%, with higher tax set aside for luxury items, which may also attract an additional cess.

Food items: Food goods will be exempt from GST as well about half of everyday items will fall in the lower tax slabs. About 70 per cent of the items will incur an 18 per cent tax rate.

FMCG and consumer durable products: These will attract 26 per cent GST rate, lower than the current tax of about 31 per cent.

Services: These will be taxed at 6 per cent, 12 per cent and 18 per cent, which will be the highest rate. More details are awaited on services.

Keep visit to our site for More updates, we will update this article when Exact GST Rates Decided by Finance Ministry.

Click Here to Download Item Wise GST Rate List 2017

GST Rates – based on RNR : Four rates –

  • Merit rate – essential goods or services
  • Standard rate – goods or services in general
  • Special rate – precious metals
  • Nil rate – exempted goods or services

Floor rate with a small band of rates for standard rated goods / services for CGST & SGST

VAT Rates, Sales Tax Rates and GST Rates of Various Countries

Country NameStandard rate*Other rates**
Albania20%0%
Argentina21%27%, 10.5%, 0%
Australia10%0%
Azerbaijan18%0%
Botswana12%0%
Bulgaria20%9%, 0%
CanadaGST: 5%
HST: 9.975%–15%
0%
Chile19%15%–50%
China17%13%, 11%, 6%, 3%
France20%10%, 5.5%, 2.1%
Germany19%7%
Ghana15%17.5%, 5%, 3%, 0%
Greece23%13%, 6%
India12.5%–15%20%, 4%–5.5%, 1%, 0%
Israel17%0%
Italy22%10%, 5%, 4%
Japan8%NA
Korea10%0%
Malaysia6%0%
Mexico16%0%
MyanmarGoods: 5%–120%
Services: 5%
3%
Namibia15%0%
Netherlands21%6%, 0%
New Zealand15%0%
PakistanGoods: 17%
Services: 14%–16%
24%, 19.5%, 18.5%, 18%, 10%, 8%, 6%, 5%, 4%, 3%, 2%, 1%, 0%
Panama7%15%, 10%
Papua New Guinea10%0%
Paraguay10%5%
Peru18%0%
Philippines12%0%
Russian Federation18%10%, 0%
Singapore7%0%
South Africa14%0%
Spain21%10%, 4%
Sweden25%12%, 6%
Switzerland8%3.8%, 2.5%, 0%
United Kingdom20%5%, 0%
United States0%–7.5%NA

* Rate shown here is most common standard rate; for regional variations, see each chapter.
** Rates for small businesses and special schemes explained in each chapter.

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If you have any query regarding “GST Rate in India, GST Rates in India, Worldwide GST Rates 2017” then please tell us via below comment box…

12 comments

  1. PLEASE HELP ME. i WANT TO LEARN THE g.s.t. FOR PRACTICE PURPOSE or ADVICE ME PLEASE FROM WHERE i SHOULD CONTACT.

  2. PLEASE HELP ME I WANT LEARN THE G S T FOR PRACTICE PORPOSE

  3. please share total taxes for ice cream,thick shake mix,cold coco,synthetic sugar syrup.

  4. PLEASE HELP ME I WANT LEARN THE G S T FOR PRACTICE PORPOSE

  5. Dear Sir

    Please help me i want to learn GST for practice purpose

  6. what is GST RATE on fabric (suiting shirting) ?????

  7. Amrendra Kumar Mishra

    what is gst rate of commercial caoaching centre

  8. plz send all rate of gst and all rule of gst in up

  9. Sir, can you tell us whether we have to Upload Sale Invoice to Dept Site before despatch of Goods or it can be uploaded after one Month.

  10. PLEASE HELP ME I WANT LEARN THE G S T FOR PRACTICE PORPOSE

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