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

71

GST Rates 2017, GST Rates in India 2017 (Item Wise GST Rate List in PDF). Download GST Rate Finder. Search GST Rate List in PDF Format and Excel Format with HSN Code List. GST Rates are finalised and here below we provide list of all GST Rates on Goods & Services Applicable from July 1st, 2017. Download GST Rates 2017 in PDF Format, We finally have the GST rates out and a near certainty of implementation with effect from 1st July,  GST 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. After the total GST rate is arrived the centre and state will decide on the CGST and SGST rate. Here you may check gst rates in india item wise in pdf format or gst tax rate list 2017 as approved by GST Council in various meetings. 

The rates of GST (CGST+SGST/UTGST) include Nil, 5%, 12%, 18% and 28%. These rates will apply to IGST also. CGST and SGST rate is expected to be same. IGST is expected to be equal to double the CGST rate. Thus if CGST and SGST is same, the IGST rate will be equal to the rate of SGST plus CGST.

For Example:- Rajesh, a dealer in Maharashtra sold goods to Anand in Maharashtra worth INR 10,000. The GST rate is 18% comprising of CGST rate of 9% and SGST rate of 9%, in such case the dealer collects INR 1800 and INR 900 will go to the central government and INR 900 will go to the Maharashtra government.

Again, if Rajesh sells goods to dealer in Delhi worth INR 10,000, this being inter- state, the dealer will charge IGST at the rate of 18% and the amount collected INR 1800 will go the central government and will later be apportioned between the union and the states on the recommendation of the GST Council.

GST New Rates on Certain Goods Decided on 06-10-2017

Changes in GST Rates for Goods and IGST Rates on Imports of Goods. As per discussions held in the 22nd GST Council Meeting held under Chairmanship of Union Finance Minister Shri Arun Jaitley on 6th October, 2017, the following changes in GST rates for certain Goods and IGST rates on Imports of specified Goods have been recommended.

  1. GST RATE FOR FOLLOWING GOODS HAVE BEEN REDUCED
HeadingDescriptionPresent GST RateNew GST Rate
0804Mangoes sliced dried12%5%
1905 or 2106Khakra and plain chapati / roti12%5%
19 or 21

 

Food preparations put up in unit containers and intended for free distribution  to  economically  weaker sections of the society under a  programme duly approved by the Central Government or any State Government, subject to specified conditions [Foot note 1]18%5 %
21Namkeens 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 enforceable right in respect of such brand name has been foregone voluntarily [Foot note 2]
12%5%
2710Imposing GST only on the net quantity of superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]18%18% [Clarification to be issued]
30Ayurvedic, Unani, Siddha, Homeopathy medicines, other than those bearing a brand name [Foot note 3]12%5%
3213Poster Colour28%18%
3407Modelling paste for children amusement28%18%
3915Plastic waste, parings or scrap18%5%
4004 00 00Rubber  waste, parings or scrap18%5%
4017 00 20Hard Rubber waste or scrap28%5%
4707Paper waste or scrap12%5%
4907Duty credit scrips5%Nil
5401Sewing thread of manmade filaments, whether or not put up for retail sale18%12%
5402, 5404, 5406All synthetic filament yarn, such as nylon, polyester, acrylic, etc.18%12%
5403, 5405, 5406All artificial filament yarn, such as viscose rayon, Cuprammonium,18%12%
5508Sewing thread of manmade staple fibres18%12%
5509, 5510, 5511Yarn of manmade staple fibres18%12%
5605Real Zari12%5%
 

6802

All goods falling under heading 6802 [other than those of marble and granite or those which attract 12% GST]28%18%
7001Cullet or other waste or scrap of Glas18%5%
8305Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal28%18%
8483Plain Shaft Bearing 848328%18%
84Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP28%18%
84 or 85Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps28%18%
84 or 85E-Waste28%/18%5%
Any ChapterBiomass briquettes18%5%

Foot note;

  1. Reduction in GST rate against S. No 4 above is subject to following condition:
  2. a)If the supplier of such food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of supply of such goods or within such further period as the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, as the case maybe, may allow in this regard.
  3.  For S. No.5 above, the phrase registered brand name means:
  4. a)A brand registered as on 15.05.2017 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered.
  5. b)A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST.
  6. c)A brand registered as on 15.05.2017 under any law for the time being in force in any other country shall also be deemed to be a registered brand for the purposes of levy of 5% GST.
  7. For S. No. 7 above, the phrase “brand name” is defined as:

“brand name” or “trade name” means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

  1. IGST EXEMPTION ON IMPORTS OF GOODS:
DescriptionPresent IGST rateNew IGST rate
IGST exemption on imports of rigs imported for oil / gas exploration and production projects under lease, subject to the following conditions that:

(i)       Integrated tax leviable under section 5(1) of the IGST Act, 2017 on supply of service covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017;

(ii)     The rig is not sold without the prior permission of the Commissioner of Customs of the port of importation;

(iii)   to re-export the goods within 3 months from the expiry of the period for which they were supplied under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 out of India;

(iv)   to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions and applicable interest.

5%Nil
Exemption from IGST on imports of medicines supplied free by international agencies like UNICEF, WHO, Red Cross etc.12%/5%Nil
A.    Exemption from IGST on imports of bona fide gifts upto CIF value limit of Rs. 5000 imported through post or air.28%Nil

GST Rates changed in GST Council 20th Meeting held on 05-08-2017

1. Textile job works reduced to 5%
2. Government works contract reduced to 12% with ITC
3. Job work for printing books and newspapers etc will be 12% (if only content provided by publisher and all input of paper etc belongs to printer)
4. Job work for printing books and newspapers will be 5% (if Input used belongs to publisher and not Printer)
5. Agriculture Services of post Harvest and storage reduced to 12%
6. Entry to Planetarium – rate reduced to 18%
7. Rent a Cab Operator-Allowed option of 12% GST with full ITC. 5% GST with no ITC will also continue
8. GTA– Allowed option of 12% GST with full ITC under forward charge. 5% GST with no ITC will also continue (However, the GTA has to give an option at the beginning of financial year)
9. Tractor parts would attract the Goods and Services Tax (GST) rate of 18 % instead of 28 % previously.
10. Margin/commission payable to Fair Price Shop Dealers by Central/ State Governments- 0%
11. In case of housekeeping services such as plumbers through E-commerce Operator,  it is the liability of the aggregator to pay GST
12. Goods and services used specifically for the purposes FIFA Youth World Cup later this year in India has been exempted from GST.

New crop insurance schemes Pradhan Mantri Fasal Bima Yojana (PMFBY) introduced from Kharif 2016-17 in place of National Agricultural Insurance Scheme (NAIS) and Modified National Agricultural Insurance Scheme (MNAIS), and Restructured Weather Based Crop Insurance Scheme (RWCIS) introduced in place of Weather Based Crop Insurance Schemes , shall be extended exemption from GST.

To clarify that legal services (including representational services) provided by an individual advocate or a senior advocate or a firm of advocates (including LLP) provided to a business entity in taxable territory are covered under reverse charge mechanism

GST council fixes rates for hotels, lottery on 18-06-2017 (18th June 2017)

In the 17th meeting of GST Council, different tax rates have been set on the government and private lottery. Under the GST of 18% tax and Government Authorized Private lottery, 28% tax rate has been fixed on the State Run Lottery. Apart from this, 28% tax will be charged on expensive hotel rooms. Arun Jaitley said that it will take 4-5 months to prepare for the e-bill. Next meeting of GST Council is held on 30th June

The GST Council also recommended that the GST rate on dried singhada and makhana will be 5%.

“The council fixed tax rate of 18 per cent for hotel rooms between Rs 2,000 and Rs 7,500. Rooms with tariff above Rs 7,500 will attract 28 per cent tax,” Finance Minister Arun Jaitley said while addressing a news conference.

  • Anti-profit rules were approved to stop profits in the meeting.
  • The GST Council has given two months relaxation to file returns every month. There will be no need to file returns in July and August. It will be necessary to file returns every month from September.

All items List – GST all Rates Decided on Certain Goods and Services on 18th June 2017

GST Rates 2017 by item wise at One Place in PDF & Articles Format

GST Rates ArticlesGST Rates in PDF
Revised GST All Rates on  Some Goods (18-06-2017)Download Now
Revised GST All Rates on  Some Goods (11-06-2017)Download Now
List of all Services Taxable in GST Download Now 
List of all Services Exempted in GSTDownload Now
list of all Services Under Reverse ChargeDownload Now 
List of Goods Exempted in GST (0%) (Full List)Download Now
GST All Rates on Gold, Biscuits (3% Items List)Download Now
GST All Rates Covered in 5% Items List (Full List)Download Now
GST All Rates Covered in 12% Items List (Full List)Download Now
GST All all Rates Covered in 18% Items List (Full List)Download Now
GST All Rates Covered in 28% Items List (Full List)Download Now
Classification Scheme for Services under GST 
GST All Rates 2017 in Hindi
GST All Rates Comparison Chart Existing Vs New
List of all Services at 5% GST Rate
List of all Services at 12% GST Rate
List of all Services at 18% GST Rate
List of all Services at 28% GST Rate

GST Rates on Goods Chapter Wise

If you want to know more about the GST rates, please check the below table.

Name of ChapterGST Rates
Chapter 1Live Animals, Bovine & Poultry
Chapter 2Meat & Edible Offal of Animals
Chapter 3Fish Meat & Fillets
Chapter 4Eggs, Honey & Milk Products
Chapter 5Non Edible Animal Products
Chapter 6Live Trees & Plants
Chapter 7Vegetables
Chapter 8Fruits & Dry Fruits
Chapter 9Tea, Coffee & Spices
Chapter 10Edible Grains
Chapter 11Milling Industry Products
Chapter 12Oil Seeds, Fruit & Part of Plants
Chapter 13Gums, Resins, Vegetable SAP & Extracts
Chapter 14Vegetable Material & Products
Chapter 15Fats, Oils & Waxes their Fractions
Chapter 16Preserved/Prepared Food Items
Chapter 17Sugar, Jaggery, Honey & bubble Gums
Chapter 18Chocolate & Cocoa Products
Chapter 19Pizza, Cake, Bread, Pasta & Waffles
Chapter 20Edible Plants – Fruits, Nuts & Juices
Chapter 21Tea & Coffee Extract & Essence
Chapter 22Water – Mineral & Aerated
Chapter 23Flours, Meals & Pellets
Chapter 24Tobacco, Stemmed & Stripped
Chapter 25Salts & Sands
Chapter 26Mineral Ores & Slags
Chapter 27Fossil Fuels – Coal & Petroleum
Chapter 28Gases & Non Metals
Chapter 29Hydrocarbons – Cyclic & Acyclic
Chapter 30Drugs & Pharmaceuticals
Chapter 31Fertilisers
Chapter 32Tanning & Colouring Products
Chapter 33Essential Oils, Beauty Products
Chapter 34Soaps, Waxes, Polish products
Chapter 35Casein, Albumin, Gelatin, Enzymes
Chapter 36Propellants, Explosives, Fuses, Fireworks
Chapter 37Photographic & Cinematographic Films
Chapter 38Insecticides, Artificial Carbon & Graphite
Chapter 39Polymers, Polyethylene, Cellulose
Chapter 40Rubber, Plates, Belt, Condesnsed Milk
Chapter 41Raw hides & Skins, Leather
Chapter 42Trunks, Suit-cases, Vanity cases
Chapter 43Raw Fur Skins, Articles of apparel
Chapter 44Fuel wood, Wood Charcoal
Chapter 45Natural Cork, Shuttlecock Cork
Chapter 46Plaiting Materials, Basketwork
Chapter 47Mechanical & Chemical woodpulp
Chapter 48Newsprint, Uncoated paper & paperboard
Chapter 49Printed Books, Brochures, Newspapers
Chapter 50Silk Worm Coccon, Yarn, Waste & Woven Fabrics
Chapter 51Wool materials & Waste, Animal Hairs
Chapter 52Cotton materials, Synthetics & Woven fabrics
Chapter 53Flex raw, Vegetable materials & Paper yarn
Chapter 54Synthetic felaments, Woven fabrics & Rayons
Chapter 55Synthetic felament tows & Polyster staple fiber
Chapter 56Towels, Napkins, ropes & Netting materials
Chapter 57Carpets & Floor coverings textile Handlooms
Chapter 58Labels, Bades, Woven pile & Chennile, Terry towelings
Chapter 59Rubberised textile fabrics, Convayer belts
Chapter 60Pile,Wrap Knit,Tarry & Croched fabrics
Chapter 61Men & Women Clothing
Chapter 62Men & Women Jackets, Coats & Garments
Chapter 63Blankets & Bedsheets
Chapter 64Shoes & Footwear Products
Chapter 65Hats & Accessories
Chapter 66Umbrellas & Accessories
Chapter 67Artificial flowers, Wigs & False Beards
Chapter 68Monumental & Building Stones
Chapter 69Bricks, Blocks & Ceramics
Chapter 70Glasses, Mirrors, Flasks
Chapter 71Pearls, Diamonds, Gold, Platinum
Chapter 72Iron, Alloys, Scrap & Granules
Chapter 73Iron tube, piles & Sheets
Chapter 74Copper Mattes, Rods, Bars, Wires, Plates
Chapter 75Nickel Mattes & Unwrought Nickel
Chapter 76Unwrought Aluminium- Rods, Sheets & Profiles
Chapter 78Unwrought Lead – Rods, Sheets & Profiles
Chapter 79Unwrought Zinc – Rods, Sheets & Profiles
Chapter 80Unwrought Tin – Rods, Sheets & Profiles
Chapter 81Magnesium, Cobalt, Tungsten Articles
Chapter 82Hand Tools & Cutlery
Chapter 83Locks, Metal Mountings & Fittings
Chapter 84Industrial Machinery
Chapter 85Electrical Parts & Electronics
Chapter 86Railway Locomotives & Parts
Chapter 87Tractors & Motor Vehicles
Chapter 88Balloons, Parachutes & Airlift Gear
Chapter 89Cruise Ships & Boats
Chapter 90Medical, Chemical & Astronomy
Chapter 91Watches & Clocks
Chapter 92Musical Instruments
Chapter 93Military Weapons & firearms
Chapter 94Furniture, Bedding & lighting
Chapter 95Children Toys, Table & Board Games & Sports Goods
Chapter 96Pencil Lighter Toiletries
Chapter 97Paintings Decoratives Sculptures
Chapter 98Machinery Lab Chemicals Drugs Medicines

GST Council revises rates for 66 items on (11-06-2017)

After the 16th GST Council meet concluded today, the rates of 66 items under the upcoming GST regime have been revised.

The finance minister added that under the GST, traders, manufacturers and restaurants with turnover of up to Rs 75 lakh can avail the composition scheme, against Rs 50 lakh earlier. click here to know more about GST Composition Scheme

Some of the revised tax items, the FM highlighted were:

  • There would be two categories of GST rates on cinema, 28% in case tickets above Rs.100 and 18% in case of tickets up to Rs.100
  • Cashew revised from 12% to 5%
  • Packaged food, including some fruits and vegetables, pickles, toppings, instant food, sauces revised from 18% to 12%
  • Agarbatti revised from 12% to 5%
  • Dental wax revised from 28% to 18%
  • Insulin revised from 12% to 5%
  • Plastic beads revised from 28% to 18%
  • Plastic turpolin revised from 28% to 18%
  • School bags revised from 28% to 18%
  • Exercise books revised from 18% to 12%
  • Coloring books revised from 12% to nil
  • Pre-cast concrete pipes revised from 28% to 18%
  • Cutlery revised from 18% to 12%
  • Tractor components revised from 28% to 18%
  • Computer printers revised from 28% to 18%

Revised GST All Rates for Certain Goods on 11th Jun 2017 (All Items List)

GST Rates Decided on Gold, Biscuits by GST Council Meeting held on (3rd June 2017)

GST Rates fixed on gold, diamond, footwear, others: GST rate fixed: Gold to be taxed at 3%, biscuits 18%, garments 12%

For gold, the GST has been set at 3 per cent introducing a new tax slab, fairly in line with industry expectations that was appealing for 2 per cent. Last month, the GST Council finalised a four-tier structure for taxation of both goods and services at 5, 12, 18 and 28 per cent. According to sources, the proposal for gold was to put it in the 5 per cent slab.

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.
  • 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

Important Articles & Files

GST Rates on Services in Hindi – 

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

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 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

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.

Click Here to Download Item Wise GST Rate List 2017

Recommended Articles

71 COMMENTS

  1. 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.

  2. I WOULD LIKE TO NO ABOUT, GST TAX FOR LEATH TAXTAXER BUSHING PART IF COST RinS, BELOW 4000,HOW MUCH WILL BE CHARGES

  3. Plywood & wooden boxes/wooden crates
    Consumables for packing air bubble Sheet,Gum tapes, nails etc..,
    Labour
    Transport
    We need rates of get taxes

    • HSN 4415: Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood [GST rate 12%]

      HSN 4412: Plywood, veneered panels and similar laminated wood [GST rate 28%]

      For other packaging materials, please refer Chapter 48 [HSN Code 48xx]

  4. Our product is Duty Free Import Lic (DEPB/MEIS/SEIS/REP/DFIA/FPS/FMS/VKGUY/FMLP TRANSFERABLE LICENCE/INSTRUMENT OF DUTY CUSTOMS). KINDLY SHARE THE LINK WERE IT IMPOSED THE GST RATE OR IN WHAT CATEGORY IT WILL FALL

  5. Kindly categorise and inform me the GST rates applicable for HEAVY EARTH MOVING MACHINERY spare parts of BULLDOZER, DUMPER, LOADER, HYDRAULIC EXCAVATOR, ENGINE SPARE PARTS etc.

  6. what is the rate of gst and HSN CODE for autoclave ,dental chair incorporating dental appliances, sterilization, operating table , operating light , DENTAL STOOLS

  7. I HAVE FURNITURE THE GST IS 28% WANT A CONFIRMATION ON IGST, UTGST, AND STGST, IGST IS 28% RIGHT AND FOR THE OTHER TWO IT GETS DIVIDED WHICH MEAN 14%?

  8. I deal with 2nd hand mobiles, computer, laptops via ebay. Now ebay made mandatory for GST. i do turn over of 1L permonth. if i take GST, is it mandatory to collect and pay GST?

  9. Sir
    kindly advise what is impact of gst on lottery prize t of rs 1 lakh and lottery prize of flat(house)
    what is impact of gst if i purchase a flat on resale basis and gives in lottery

    thanks
    kishan gupta

  10. You provides goods details. But can any tell me the gst on railway tickets and air tickets. just for knowledge purpose.

    • Service of transportation of passengers, with or without accompanied belongings, by—
      (a) railways in a class other than—
      (i) first class; or
      (ii) an air-conditioned coach;
      (b) metro, monorail or tramway;
      (c) inland waterways;
      (d) public transport, other than predominantly for tourism purpose, in a vessel between places located
      in India; and
      (e) metered cabs or auto rickshaws (including e-rickshaws).

  11. Kindy know us about the carding of cloth cutting waste on simple carding machines for making sort of cotton, which realy is not cotton, for making the bedding, razaies , mattresses, quilts, cussions , pillows etc
    Which code no. Or hsn code it is governed by and what r its gst rates

  12. Respected Sir,

    We have need the Work Contract & Job Work, We need Rate of Tax ? i don;t know labour contract work please explain.

    • Works Contract defined U/Sec 2 (119) should be treated as supply of service [Schedule II Clause (6)(a)] and the applicable rate of GST is 18%.

      Job Work defined U/Sec 2(68) and Sec 143 speaks about the procedure for job work.

  13. I had snacks at at Restaurant in Malad West, mumbai-64.On the Total Bill I was charged 11% State GST PLUS
    11% Central GST. Is this correct & Legal? If Not, please let me know to which authority, I can file my complaint?
    Thanks. Ved Khanna.

    • No, there is no head with 22% GST. Please see the bill again properly. They must have charged 18% on some goods and 28% on other goods, averaging at 22%.

  14. Why customer or consumer has to pay gst for produts which he is purchasing. Seller has to pay gst and not the consumer. Who has 2 pay gst. Consumer or seller.

  15. Dear Sir….
    Works Contract defined U/Sec 2 (119) should be treated as supply of service [Schedule II Clause (6)(a)] and the applicable rate of GST is 18%.

    Job Work defined U/Sec 2(68) and Sec 143 speaks about the procedure for job work.
    Why customer or consumer has to pay gst for produts which he is purchasing. Seller has to pay gst and not the consumer. Who has 2 pay gst. Consumer or seller.
    Service of transportation of passengers, with or without accompanied belongings, by—
    (a) railways in a class other than—
    (i) first class; or
    (ii) an air-conditioned coach;
    (b) metro, monorail or tramway;
    (c) inland waterways;
    (d) public transport, other than predominantly for tourism purpose, in a vessel between places located
    in India; and
    (e) metered cabs or auto rickshaws (including e-rickshaws).

LEAVE A REPLY

Please enter your comment!
Please enter your name here