The full GST rate schedule for goods

GST rates for certain goods like textiles, footwear and precious metals are yet to be decided by the GST Council.

By: Express Web Desk | New Delhi | Updated: May 20, 2017 10:32 pm
GST, GST rates, GST bill, GST tax rate, GST rates pdf, GST rate schedule, goods and services tax, GST tax, india news Srinagar: Union Finance Minister Arun Jaitley with MoS for Finance Santosh Gangwar, J & K Finance Minister Haseeb Drabu, Revenue Secretary Hasmukh Adhia and CBEC Chairperson Vanaja N Sarna addressing a press conference on the concluding day of the 14th Goods and Services Tax (GST) Council meet in Srinagar on Friday. (PTI Photo by S Irfan)

The Goods and Services Tax (GST) Council on Friday finalised four tax rates of 5, 12, 18 and 28 per cent to apply on services including telecom, insurance, hotels and restaurants under the biggest tax reform since independence. According to Revenue Secretary Hasmukh Adhia, the council has also decided a 1 per cent Tax Collected at Source (TCS) rate for e-commerce players such as Flipkart, Snapdeal, even though the law provides for a levy for 2 per cent tax rate.

According to PTI, “The rates are in line with those finalised for goods.With this, rates of all items except a handful including gold, have been decided ahead of the roll out of the Goods and Services Tax (GST) regime from July 1.” The below list may undergo changes as it is subject to further vetting. GST rates for certain goods like textiles, footwear and precious metals are yet to be decided by the GST Council.

Live animals:

Live horses – 12% GST

GST exemption:

All goods other than live horses, such as live asses, mules and hinnies, live bovine animals, live swine, live sheep and goats, live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. Other live animal such as mammals, birds and Insects.

Meat and edible meat offal:

GST of 12% on: All goods in frozen state and put up in unit containers, including, meat of swine, fresh or chilled, meat of sheep or goats, fresh or chilled; meat of horses, asses, mules or hinnies, fresh or chilled; edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled; meat and edible offal, of the poultry of heading; other meat and edible meat offal, fresh or chilled; pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled.

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked put up in unit containers.

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal put up in unit containers

GST exemption:

All goods other than in frozen state and put up in unit containers. Meat of bovine animals, fresh and chilled. Meat of swine, fresh or chilled. Meat of sheep or goats, fresh or chilled. Meat of horses, asses, mules or hinnies, fresh or chilled. Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled. Meat and edible offal, of the poultry of heading, fresh or chilled. Other meat and edible meat offal, fresh or chilled. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled.

Fish, crustaceans, molluscs & other aquatic invertebrates:

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state; all goods, other than processed, cured or in frozen state; live fish.

Fish, fresh or chilled, excluding fish fillets and other fish meat, fish fillets and other fish meat (whether or not minced), fresh or chilled; crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled; molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled;

5% GST: All goods (other than fish seeds, prawn/shrimp seed) processed, cured or in frozen state.

Dairy produce, bird’s eggs, natural honey, edible products of animal origin, not elsewhere specified:

5% GST: Ultra High Temperature (UHT) milk; Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk; Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

Whey, whether or not concentrated or containing added sugar or other sweetening matter; Products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. Chena or paneer put up in unit container and bearing a registered brand name. Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise reserved, whether or not containing added sugar or other sweetening matter; Natural honey, put up in unit container and bearing a registered brand name; Edible products of animal origin, not elsewhere specified or included.

12% GST: Butter and other fats (ghee, butter oil, etc.) and oils derived from milk, dairy spreads, cheese.

GST exemption
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk; eggs, birds’ eggs, in shell, fresh, preserved or cooked, curd, lassi, butter milk, chena or panneer other than put up in unit containers and bearing a registered brand name; Natural honey, other than put up in unit container and bearing a registered brand name.

Products of animal origin, not elsewhere specified or included:

GST exemption:

Human hair, unworked, whether or not washed or scoured, waste of human hair. Semen including frozen semen.

5% GST: Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. Guts, bladders and stomachs of animals, (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products.

Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

Live trees and other plants, bulbs, roots and the like; cut flowers and ornamental foliage:

GST exemption:

All goods.

Edible vegetables, roots and tubers:

GST exemption: Fresh vegetables, roots and tubers other than those in frozen or preserved state. Dried leguminous vegetables, shelled, whether or not skinned or split.

5% GST:

Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower; Vegetables (uncooked or cooked by steaming or boiling in water), frozen. Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets.

Edible fruit and nuts; peel of citrus fruit or melons:
GST exemption: Fresh fruits other than in frozen state or preserved

5% GST: Dried areca nuts, whether or not shelled or peeled. All goods, other than dry fruits, in frozen state or preserved.

12% GST: Dry fruits

Coffee, tea, mate and spices. Mate a bitter infusion of the leaves of a South American shrub.

GST exemption: All goods of seed quality. Coffee beans, not roasted. Unprocessed green leaves of tea. Fresh ginger and fresh turmeric other than in processed form.

5% GST: Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted. Tea, whether or not flavoured, other than unprocessed green leaves of tea. Maté. Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta. Vanilla.

Cinnamon and cinnamon-tree flowers. Cloves (whole fruit, cloves and stems). Nutmeg, mace and cardamoms. Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, other than of seed quality. Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices.

Cereals:

GST exemption: All goods (other than those put up in unit container and bearing a registered brand name).

Products of milling industry; malt; starches; inulin; wheat gluten.

GST exemption: Flour (aata, maida, besan etc. – other than those put up in unit container and bearing a registered brand name)

Wheat or meslin flour. Cereal flours other than of wheat or meslin, that is, maize (corn) flour, Rye flour, etc. Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name. Flour, of potatoes. Flour, of the dried leguminous vegetables of heading (pulses), of sago or of roots or tubers of heading or of the products of Chapter 8, that is, of tamarind, of singoda, mango flour.

5% GST: Cereal groats, meal and pellets, put up in unit container and bearing a registered brand name. Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading; germ of cereals, whole, rolled, flaked or ground [that is, of oats, maize or other cereals]; Meal, powder, flakes, granules and pellets of potatoes.

Meal and powder of the dried leguminous vegetables of heading (pulses), of sago or of roots or tubers of heading or of the products of Chapter 8 ,that is, of tamarind, of singoda, etc. Wheat gluten, whether or not dried.

12% GST: Starches; inulin.

18% GST: Malt, whether or not roasted.

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