Changes in GST Rates of Goods

 

1. Aircraft MRO Imports: A uniform 5% IGST will apply to all parts, components, and tools for aircraft MRO activities, regardless of HS classification.

2. Milk Cans : All milk cans made (of steel, iron and aluminium) irrespective of their use will attract a 12% GST rate.

3. Paper Cartons: GST on cartons, boxes, and cases of both corrugated and non-corrugated paper or paper-board to be reduced from 18% to 12%.

4. Solar Cookers: All solar cookers, whether single or dual energy source, will attract a 12% GST.

5. Poultry Machinery: GST on poultry keeping machinery remains at 12%, and now explicitly includes parts of such machinery.

6. Sprinklers : All types of sprinklers, including fire water sprinklers, will attract 12% GST.

7. Exemption on Defence Imports: IGST exemption on imports for defence forces extended until June 30, 2029.

8. Research Equipment: IGST exemption extended for imports under the RAMA programme for research equipment and buoys.

9. SEZ Imports: Compensation Cess exemption on imports by SEZ units for authorised operations effective from July 1, 2017.

Other Miscellaneous Changes

10. To exempt Compensation cess on supply of aerated beverages and energy drinks to authorised customers by Unit Run Canteens under Ministry of Defence.

11. To provide Adhoc IGST exemption on imports of technical documentation for AK-203 rifle kits imported  for  Indian Defence forces.