GST Rates Changed on Certain Goods on 09th Sept 2017 (Full List)

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GST Rates Changed on Certain Goods on 09th Sept 2017 (Full List). List of goods for change in GST rate recommended by GST council in its 21st meeting held on 9th September, 2017. In GST 21st Meeting, rate on some goods changed by GST Council which is given as follow…

GST Rates Changed on Certain Goods on 09th Sept 2017

HSN Description Present GST Rate New GST rate
0802 Walnuts, whether or not shelled 12% 5%
0813 Tamarind dried 12% 5%
2106 Roasted Gram 12% 5%
2106 Custard powder 28% 18%
2106 Batters, including idli / dosa batter 18% 12%
2304, 2305,

2306

Oil cakes Nil for cattle feed 5% for other uses 5%

[irrespective of end use]

2306 Cotton seed oil cake Nil for cattle feed 5% for other uses Nil     [irrespective of end use]
3307 41 00 Dhoop batti, dhoop, sambhrani and other similar items 12% 5%
3926 Medical     grade    sterile     disposable gloves of plastics 28% 18%
3926 Plastic raincoats 28% 18%
4016 Rubber bands 28% 12%
4016 Rice rubber rolls for paddy de-husking machine 28% 18%
4907 Duty Credit Scrips 12% 5%
50 to 55 Khadi fabric, sold through Khadi and Village Industrries Commission’s outlets 5% Nil
5801 Corduroy fabrics 12% 5% [with no refund of ITC]
5808 Saree fall 12% 5%
6501 Textile caps 18% 12%
6912 Idols made of clay 28% Nil
44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] 28% 12%
7102 Rough industrial diamonds including unsorted rough diamonds 3% 0.25%
HSN Description Present GST Rate New GST rate
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%
8445 Charkha for hand spinning of yarns, including amber charkha Nil / 18% Nil
8528 Computer monitors upto 20” (Note: Computer monitors upto 17” are already at 18%.) 28% 18%
9404 Cotton quilts 18% 5% on cotton quilts not exceeding Rs.1000 per piece, 12% on cotton quilts exceeding Rs.1000 per piece
9601 Worked corals, other than articles of coral 28% 5%
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
9613 Kitchen gas lighters 28% 18%
Any Chapter Rosaries and prayer beads 18% 5%
Any Chapter Hawan samagri Applicable rate 5%
4419 Table and Kitchenware etc. of wood 18% 12%
4601, 4602 Grass, leaf and reed and fibre products, including mats, pouches, wallets 12% 5%
4823 Paper Mache articles 18% 5%
68 Stone inlay work 28% 12%
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%
HSN Description Present GST Rate New GST rate
6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic. 28% 12%
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%
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%
6913 Statues and other ornamental articles. 28% 12%
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%
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%

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

  • 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
  • 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%
  • 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%
  • A mark or name in respect of which actionable claim is available shall be deemed to be a registered brand name for the purposes of levy of 5%

Indigenous handmade musical instruments attract Nil The Council recommended a list of such handmade instruments [eligible for Nil GST rate], which is attached as 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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