GST Tax Slab Rate Latest Update Full List: 178 Items Cut to 18% Slab Rate, GST on Dining at 5%

Anish TadimarriGSTLeave a Comment

GST Tax rate Update

The 23rd GST Council meeting held today on Friday, November 10, 2017, held major updates for the GST Tax Rate. The council has cut the list of GST Slab Rate levied on 177 essential goods from 28% to 18% along with cutting tax on dining out to 5%.

Main takeaways from the GST Tax Rate Update

  1. The new GST Slab rates will be applicable beginning November 15, 2017.
  2. Earlier, there were 227 items that attracted the tax slab of 28%. This list has been trimmed down by 178 items which is a welcome decision for many consumers.
  3. All restaurants, air-conditioned or not will now attract 5% GST. Five-star hotels will continue to attract 18% GST.
  4. Some of the items that saw the decreased and new GST rate include chocolates, shaving products,  chewing gum, shampoo, deodorants, shoe polish, detergents, nutrition drinks, marble, and cosmetics. Some of the 50 items that continue to attract a 28% GST Rate are paints, cement, and luxury goods such as washing machines and air conditioners.
  5. Six items had their tax slab cut from 5% to 0% GST.
  6. Eight items had their tax slab cut from 12% to 5% GST.
  7. Six items had their tax slab cut from 18% to 5% GST.
  8. Thirteen items had their tax slab cut from 18% to 12% GST.

Full List of all items with updated GST Tax Slab Rate:

Source: Press Release on GST Changes 

Goods on which GST Slab rate decreased from 28% to 18% include:

  • Wire, cables, insulated conductors, electrical insulators, electrical plugs, switches, sockets, fuses, relays, electrical connectors
  • Electrical boards, panels, consoles, cabinets etc for electric control or distribution
  • Particle/ fiber boards and plywood. Article of wood, wooden frame, paving block
  • Furniture, mattress, bedding and similar furnishing
  • Trunk, suitcase, vanity cases, briefcases, travelling bags and other handbags, cases
  • Detergents, washing and cleaning preparations
  • Liquid or cream for washing the skin
  • Shampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar other goods; henna powder or paste, not mixed with any other ingredient
  • Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, perfumery, cosmetic or toilet preparations, room deodorizers
  • Perfumes and toilet waters
  • Beauty or make-up preparations
  • Fans, pumps, compressors
  • Lamp and light fitting
  • Primary cell and primary batteries
  • Sanitary ware and parts thereof of all kind
  • Articles of plastic, floor covering, baths, shower, sinks, washbasins, seats, sanitary ware of plastic
  • Slabs of marbles and granite
  • Goods of marble and granite such as tiles
  • Ceramic tiles of all kinds
  • Miscellaneous articles such as vacuum flasks, lighters
  • Wristwatches, clocks, watch movement, watch cases, straps, parts
  • Article of apparel & clothing accessories of leather, guts, furskin, artificial fur and other articles such as saddlery and harness for any animal
  • Articles of cutlery, stoves, cookers and similar nonelectric domestic appliances
  • Razor and razor blades
  • Multi-functional printers, cartridges
  • Office or desk equipment
  • Door, windows and frames of aluminum
  • Articles of plaster such as board, sheet
  • Articles of cement or concrete or stone and artificial stone
  • Articles of asphalt or slate
  • Articles of mica
  • Ceramic flooring blocks, pipes, conduit, pipe fitting
  • Wallpaper and wall covering
  • Glass of all kinds and articles thereof such as mirror, safety glass, sheets, glassware
  • Electrical, electronic weighing machinery
  • Fire extinguishers and fire extinguishing charge
  • Forklifts, lifting and handling equipment
  • Bulldozers, excavators, loaders, road rollers
  • Earthmoving and leveling machinery
  • Escalators
  • Cooling towers, pressure vessels, reactors
  • Crankshaft for the sewing machine, tailor’s dummies, bearing housings, gears and gearing; ball or roller screws; gaskets
  • Electrical apparatus for radio and television broadcasting
  • Sound recording or reproducing apparatus
  • Signaling, safety or traffic control equipment for transports
  • Physical exercise equipment, festival, and carnival equipment, swings, shooting galleries, roundabouts, gymnastic and athletic equipment
  • All musical instruments and their parts
  • Artificial flowers, foliage, and artificial fruits
  • Explosive, anti-knocking preparation, fireworks
  • Cocoa butter, fat, oil powder
  • Extract, essence, and concentrates of coffee, miscellaneous food preparations
  • Chocolates, Chewing gum/bubble gum
  • Malt extract and food preparations of flour, groats, meal, starch or malt extract
  • Waffles and wafers coated with chocolate or containing chocolate
  • Rubber tubes and miscellaneous articles of rubber
  • Goggles, binoculars, telescope
  • Cinematographic cameras and projectors, image projector
  • Microscope, specified laboratory equipment, specified scientific equipment such as for meteorology, hydrology, oceanography, geology
  • Solvent, thinners, hydraulic fluids, anti-freezing preparation

Goods on which GST Slab rate decreased from 28% to 12%

  • Wet grinders consisting of stone as grinder
  • Tanks and other armoured fighting vehicles

Goods on which GST Slab rate decreased from 18% to 12%

  • Condensed milk
  • Refined sugar and sugar cubes
  • Pasta
  • Curry paste, mayonnaise and salad dressings, mixed condiments and mixed seasoning
  • Diabetic food
  • Medicinal grade oxygen
  • Printing ink
  • Hand bags and shopping bags of jute and cotton
  • Hats (knitted or crocheted)
  • Parts of specified agricultural, horticultural, forestry, harvesting or threshing machinery
  • Specified parts of sewing machine
  • Spectacles frames
  • Furniture wholly made of bamboo or cane

Goods on which GST slab rate decreased from 18% to 5%

i. Puffed rice chikki, peanut chikki, sesame chikki, revdi, tilrevdi, khaza, kazuali, groundnut sweets gatta, kuliya ii. Flour of potatoes put up in unit container bearing a brand name iii. Chutney powder iv. Fly ash v. Sulphur recovered in refining of crude vi. Fly ash aggregate with 90% or more fly ash content c)

Goods on which GST slab rate decreased from 12% to 5%

  • Desiccated coconut
  • Narrow woven fabric including cotton newer [with no refund of unutilized input tax credit]
  • Idli, dosa batter
  • Finished leather, chamois and composition leather
  • Coir cordage and ropes, jute twine, coir products
  • Fishing net and fishing hooks
  • Worn clothing
  • Fly ash brick

Goods on which GST slab rate decreased from 5% to NIL

  • Guar meal
  • Hop cone (other than grounded, powdered or in pellet form)
  • Certain dried vegetables such as sweet potatoes, maniac
  • Unworked coconut shell
  • Fish frozen or dried (not put up in unit container bearing a brand name)
  • Khandsari sugar

Other Items on which GST slab rate decreased

  • GST rates on aircraft engines from 28%/18% to 5%
  • Aircraft tyres from 28% to 5%
  • Aircraft seats from 28% to 5%
  • GST rate on bangles of lac/shellac from 3% GST rate to NIL

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