Follow Us:
Sunday, July 22, 2018

Full list of items for which GST has been reduced

The GST Council Meeting on Friday decided to make changes in the GST rates of certain goods. Here are the items on which GST has been reduced

By: Express Web Desk | New Delhi | Updated: October 7, 2017 12:43:08 pm
GST, GST Council, Arun Jaitley, GST news, GST rate, GST meeting, Narendra Modi, GST new notification, Business news, Indian Express The GST rate on Khakra has reduced from 12 per cent to 5 per cent. (Representational Image)

The GST Council Meeting on Friday decided to make changes in the GST rates of certain goods. The 22nd GST Council Meeting held under the Chairmanship of Union Finance Minister Arun Jaitley also decided to cut IGST rates on Imports of specified Goods have been recommended. Soon after, Prime Minister Narendra Modi hailed the GST Council’s decision to lower rates for 27 commodities and increase the turnover threshold to Rs 1 crore. In a series of tweets, the Prime Minister said that the new changes will made the Goods and Services Tax “simpler”.

Read: GST relief for small firms, rates cut for many groups

Below is the list of items on with GST has been reduced






Tariff item

Description Present GST Rate GST Rate Recommended by the GST Council
1. 0804 Mangoes sliced dried 12% 5%


1905 or 2106 Khakra and plain chapati / roti 12% 5%
3. 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 dulyapproved by the Central Government or any State Government, subject to specified conditions [Foot note 1] 18%


5 %



4. 21 Namkeens 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%
5. 2710 Imposing 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]

6. 30 Ayurvedic, Unani, Siddha, Homeopathy medicines, other than those bearing a brand name

[Foot note 3]

12% 5%
7. 3213 Poster Colour 28% 18%
8. 3407 Modelling paste for children amusement 28% 18%
9. 3915 Plastic waste, parings or scrap 18% 5%
10. 4004 00 00 Rubber  waste, parings or scrap 18% 5%
11. 4017 00 20 Hard Rubber waste or scrap 28% 5%
12. 4707 Paper waste or scrap 12% 5%
13. 4907 Duty credit scrips 5% Nil
14. 5401 Sewing thread of manmade filaments, whether or not put up for retail sale


18% 12%
15. 5402, 5404, 5406 All synthetic filament yarn, such as nylon, polyester, acrylic, etc.


18% 12%
16. 5403, 5405, 5406


All artificial filament yarn, such as viscose rayon, Cuprammonium, 18% 12%
17. 5508 Sewing thread of manmade staple fibres


18% 12%
18. 5509, 5510, 5511 Yarn of manmade staple fibres 18% 12%
19. 5605 Real Zari 12% 5%


All goods falling under heading 6802 [other than those of marble and granite or those which attract 12% GST] 28% 18%
21. 7001 Cullet or other waste or scrap of Glass


18% 5%
22. 8305 Fittings 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 metal


28% 18%
23. 8483 Plain Shaft Bearing 8483 28% 18%
24. 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP


28% 18%
25. 84 or 85 Parts 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 pumps 28% 18%
26. 84 or 85 E-Waste 28%/18% 5%
27. Any Chapter Biomass briquettes 18% 5%

Below is the list of goods getting IGST exemption from now

Description Present applicable IGST rate Recommended IGST rate
1 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
2 Exemption from IGST on imports of medicines supplied free by international agencies like UNICEF, WHO, Red Cross etc.


12%/5% Nil
3 A.    Exemption from IGST on imports of bona fide gifts upto CIF value limit of Rs. 5000 imported through post or air.


28% Nil


For all the latest Business News, download Indian Express App