28th GST Council Meeting GST Rate Change Highlights

28th GST Council Meeting GST Rate Change Highlights Rate Reduction from 28% to 18%  Paints and varnishes (including enamels and lacquers)  Glaziers’ putty, grafting putty, resin cement  Refrigerators, freezers and other refrigerating or freezing equipment including water cooler, milk coolers, refrigerating equipment for leather industry, ice cream freezer etc.  Washing machines.  Lithium-ion batteries  Vacuum cleaners  Domestic electrical appliances such as food grinders and mixers & food or vegetable juice extractor, shaver, hair clippers etc  Storage water heaters and immersion heaters, hair dryers, hand dryers, electric smoothing irons etc  Televisions upto the size of 68 cm  Special purpose motor vehicles. e.g., crane lorries, fire fighting vehicle, concrete mixer lorries, spraying lorries  Works trucks [self-propelled, not fitted with lifting or handling equipment] of the type used in factories, warehouses, dock areas or airports for short transport of goods.  Trailers and semi-trailers.  Miscellaneous articles such as scent sprays and similar toilet sprays, powder-puffs and pads for the application of cosmetics or toilet preparations. Rate Reduction from 28% to 12% • Fuel Cell Vehicle. Further, Compensation cess shall also be exempted on fuel cell vehicle. Rate Reduction from 18% to 12% • Bamboo flooring • Brass Kerosene Pressure Stove. • Hand Operated Rubber Roller • Zip and Slide Fasteners • Handbags including pouches and purses; jewellery box • Wooden frames for painting, photographs, mirrors etc • Art ware of cork [including articles of sholapith] • Stone art ware, stone inlay work • Ornamental framed mirrors • Glass statues [other than those of crystal] • Glass art ware [ pots, jars, votive, cask, cake cover, tulip bottle, vase ] • Art ware of iron • Art ware of brass, copper/ copper alloys, electro plated with nickel/silver • Aluminium art ware • Handcrafted lamps (including panchloga lamp) • Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) • Ganjifa card Rate Reduction from 18% to 5% • Ethanol for sale to Oil Marketing Companies for blending with fuel • Solid bio fuel pellets Rate Reduction from 12% to 5% • Chenille fabrics and other fabrics under heading 5801 • Handloom dari • Phosphoric acid (fertilizer grade only). • Knitted cap/topi having retail sale value not exceeding Rs 1000 • Handmade carpets and other handmade textile floor coverings (including namda/gabba) • Handmade lace • Hand-woven tapestries • Hand-made braids and ornamental trimming in the piece • Toran Rate Reduction from 18% or 12% or 5% to 0% • Stone/Marble/Wood Deities • Rakhi [other than that of precious or semi-precious material chapter 71] • Sanitary Napkins, • Coir pith compost • Sal Leaves siali leaves and their products and Sabai Rope • PhoolBhariJhadoo [Raw material for Jhadoo] • Khali dona. • Circulation and commemorative coins, sold by Security Printing and Minting Corporation of India Ltd [SPMCIL] to Ministry of Finance. Footwear 5% GST rate will now be applicable for footwear having a retail sale price up to Rs. 1000 per pair. 18% GST rate will be applicable for footwear having a retail sale price exceeding Rs.1000 per pair.

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Rate Reduction from 28% to 18%

  • Paints and varnishes (including enamels and lacquers)
  • Glaziers’ putty, grafting putty, resin cement
  • Refrigerators, freezers and other refrigerating or freezing equipment including water cooler, milk coolers, refrigerating equipment for leather industry, ice cream freezer etc.
  • Washing machines.
  • Lithium-ion batteries
  • Vacuum cleaners
  • Domestic electrical appliances such as food grinders and mixers & food or vegetable juice extractor, shaver, hair clippers etc
  • Storage water heaters and immersion heaters, hair dryers,  hand dryers, electric smoothing irons etc
  • Televisions upto the size of 68 cm
  • Special purpose motor vehicles. e.g., crane lorries, fire fighting vehicle, concrete mixer lorries, spraying lorries
  • Works trucks [self-propelled, not fitted with lifting or handling equipment] of the type used in factories, warehouses, dock areas or airports for short transport of goods.
  • Trailers and semi-trailers.
  • Miscellaneous articles such as scent sprays and similar toilet sprays, powder-puffs and pads for the application of cosmetics or toilet preparations.

Rate Reduction from 28% to 12%

  • Fuel Cell Vehicle. Further, Compensation cess shall also be exempted on fuel cell vehicle.

Rate Reduction from 18% to 12%

  • Bamboo flooring
  • Brass Kerosene Pressure Stove.
  • Hand Operated Rubber Roller
  • Zip and Slide Fasteners
  • Handbags including pouches and purses; jewellery box
  • Wooden frames for painting, photographs, mirrors etc
  • Art ware of cork [including articles of sholapith]
  • Stone art ware, stone inlay work
  • Ornamental framed mirrors
  • Glass statues [other than those of crystal]
  • Glass art ware [ pots, jars, votive, cask, cake cover, tulip bottle, vase ]
  • Art ware of iron
  • Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
  • Aluminium art ware
  • Handcrafted  lamps (including panchloga lamp)
  • Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)
  • Ganjifa card

Rate Reduction from 18% to 5%

  • Ethanol for sale to Oil Marketing Companies for blending with fuel
  • Solid bio fuel pellets

Rate Reduction from 12% to 5%

  • Chenille fabrics and other fabrics under heading 5801
  • Handloom dari
  • Phosphoric acid (fertilizer grade only).
  • Knitted cap/topi having retail sale value not exceeding Rs 1000
  • Handmade carpets and other handmade textile floor coverings (including namda/gabba)
  • Handmade lace
  • Hand-woven tapestries
  • Hand-made braids and ornamental trimming in the piece
  • Toran

Rate Reduction from 18% or 12% or 5% to 0%

  • Stone/Marble/Wood Deities
  • Rakhi [other than that of precious or semi-precious material chapter 71]
  • Sanitary Napkins,
  • Coir pith compost
  • Sal Leaves siali leaves and their products and Sabai Rope
  • PhoolBhariJhadoo [Raw material for Jhadoo]
  • Khali dona.
  • Circulation and commemorative coins, sold by Security Printing and Minting Corporation of India Ltd [SPMCIL] to Ministry of Finance.

Footwear

5% GST rate will now be applicable for footwear having a retail sale price up to Rs. 1000 per pair. 18% GST rate will be applicable for footwear having a retail sale price exceeding Rs.1000 per pair.


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