A.
LIST
OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION
FROM 28% TO 12%
S.
No.
|
Chapter/
Heading/
Subheading/
Tariff
item
|
Description
|
1.
|
8509
|
Wet grinder consisting of stone as a
grinder
|
2.
|
8710
|
Tanks
and other armoured fighting vehicles, motorised, whether or not fitted with
weapons, and parts of such vehicles
|
B.
GOODS RECOMMENDED TO BE RETAINED AT
28% GST RATE:
S.
No
|
Chapter/
Heading/
Subheading/
Tariff
item
|
Description
|
1.
|
1703
|
Molasses
|
2.
|
2106 90 20
|
Pan masala
|
3.
|
2202 10
|
All
goods [including aerated waters], containing added sugar or other sweetening
matter or flavoured
|
4.
|
2401
|
Unmanufactured tobacco; tobacco
refuse [other than tobacco leaves]
|
5.
|
2402
|
Cigars, cheroots, cigarillos and
cigarettes, of tobacco or of tobacco substitutes
|
6.
|
2403
|
Other
manufactured tobacco and manufactured tobacco substitutes; “homogenised” or
“reconstituted” tobacco; tobacco extracts and essences [including biris]
|
7.
|
2523
|
Portland
cement, aluminous cement, slag cement, super sulphate cement and similar
hydraulic cements, whether or not coloured or in the form of clinkers
|
8.
|
3208
|
Paints
and varnishes (including enamels and lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed or dissolved in a non-aqueous
medium; solutions as defined in Note 4 to this Chapter
|
9.
|
3209
|
Paints and
varnishes (including enamels and lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed or dissolved in an aqueous
medium
|
10.
|
3210
|
Other
paints and varnishes (including enamels, lacquers and distempers); prepared
water pigments of a kind used for finishing leather
|
11.
|
3214
|
Glaziers’
putty, grafting putty, resin cements, caulking compounds and other mastics;
painters’ fillings; non- refractory surfacing preparations for facades,
indoor walls, floors, ceilings or the like
|
12.
|
4011
|
New
pneumatic tyres, of rubber [other than of a kind used on/in bicycles,
cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor
tyres; and of a kind used on aircraft]
|
13.
|
4012
|
Retreaded or used tyres and flaps
|
14.
|
8407
|
Spark-ignition
reciprocating or rotary internal combustion piston engine [other than
aircraft engines]
|
15.
|
8408
|
Compression-ignition
internal combustion piston engines (diesel or semi-diesel engines)
|
16.
|
8409
|
Parts suitable for use solely or principally with the
engines of heading 8407 or 8408
|
17.
|
8413
|
Pumps for dispensing fuel or
lubricants of the type used in filling stations or garages [8413 11], Fuel,
lubricating or cooling medium pumps for internal combustion piston engines
[8413 30]
|
18.
|
8415
|
Air-conditioning
machines, comprising a motor-driven fan and elements for changing the
temperature and humidity, including those machines in which the humidity
cannot be separately regulated
|
19.
|
8418
|
Refrigerators, freezers and other
refrigerating or freezing equipment, electric or other; heat pumps other than
air conditioning machines of heading 8415
|
20.
|
8422
|
Dish washing
machines, household [8422 11 00] and other [8422 19 00]
|
21.
|
8450
|
Household or
laundry-type washing machines, including machines which both wash and dry
|
22.
|
8483
|
Transmission shafts (including cam
shafts and crank shafts) and cranks (excluding crankshaft for sewing
machine); gear boxes and other speed changers, including torque converters;
flywheels and pulleys, including pulley blocks; clutches and shaft couplings
(including universal joints)
|
23.
|
8507
|
Electric
accumulators, including separators therefor, whether or not rectangular
(including square)
|
24.
|
8508
|
Vacuum cleaners
|
25.
|
8509
|
Electro-mechanical
domestic appliances, with self-contained electric motor, other than vacuum
cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder ]
|
26.
|
8510
|
Shavers,
hair clippers and hair-removing appliances, with self contained electric
motor
|
27.
|
8511
|
Electrical ignition or starting
equipment of a kind used for spark ignition or compression-ignition internal
combustion engines (for example, ignition magnetos, magneto-dynamos, ignition
coils, sparking plugs and glow plugs, starter motors); generators (for
example, dynamos, alternators) and cut-outs of a kind used in conjunction
with such engines
|
28.
|
8516
|
Electric
instantaneous or storage water heaters and immersion heaters; electric space
heating apparatus and soil heating apparatus; electro thermic hair-dressing
apparatus (for example, hair dryers, hair curlers, curling tong heaters) and
hand dryers; electric smoothing irons; other electro-thermic appliances of a
kind used for domestic purposes; electric heating resistors, other than those
of heading 8545
|
29.
|
8525
|
Digital cameras and video cameras recorders [other than
CCTV]
|
30.
|
8528
|
Monitors and
projectors, not incorporating television reception apparatus; reception
apparatus for television, whether or not incorporating radio-broadcast
receiver or sound or video recording or reproducing apparatus [other than
computer monitors not exceeding 20 inches and set top box for
television]
|
31.
|
8701
|
Road tractor for semi-trailers of engine capacity
exceeding 1800 CC.
|
32.
|
8702
|
Motor
vehicles for the transport of ten or more persons, including the driver
|
33.
|
8703
|
Motor cars and other motor vehicles
principally designed for the transport of persons (other than those of
heading 8702), including station wagons and racing cars [other than Cars for
physically handicapped persons]
|
34.
|
8704
|
Motor
vehicles for the transport of goods [other than Refrigerated motor vehicles]
|
35.
|
8705
|
Special purpose motor vehicles,
other than those principally designed for the transport of persons or goods
(for example, breakdown lorries, crane lorries, fire fighting vehicles,
concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops,
mobile radiological unit)
|
36.
|
8706
|
Chassis
fitted with engines, for the motor vehicles of headings 8701 to 8705
|
37.
|
8707
|
Bodies
(including cabs), for the motor vehicles of headings 8701 to 8705
|
38.
|
8708
|
Parts and
accessories of the motor vehicles of headings 8701 to 8705 [other than
specified parts of tractors]
|
39.
|
8709
|
Works trucks, self-propelled, not
fitted with lifting or handling equipment, of the type used in factories,
warehouses, dock areas or airports for short distance transport of goods;
tractors of the type used on railway station platforms; parts of the foregoing
vehicles
|
40.
|
8711
|
Motorcycles
(including mopeds) and cycles fitted with an auxiliary motor, with or without
side-cars; side-cars
|
41.
|
8714
|
Parts and accessories of vehicles of headings 8711 and
8713
|
42.
|
8716
|
Trailers and semi-trailers; other
vehicles, not mechanically propelled; parts thereof [other than Self-loading
or self-unloading trailers for agricultural purposes, and Hand propelled
vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]
|
43.
|
8802
|
Aircrafts for personal use
|
44.
|
8903
|
Yachts and
other vessels for pleasure or sports; rowing boats and canoes
|
45.
|
9302
|
Revolvers and pistols, other than those of heading 9303
or 9304
|
46.
|
9504
|
Video games consoles and Machines,
article and accessories for billiards [9504 20 00], other games operated by
coins, banknotes, i.e., casino games [9504 20 00] and others [other than
board games of 9504 90 90]
|
47.
|
9614
|
Smoking
pipes (including pipe bowls) and cigar or cigarette holders, and parts
thereof
|
48.
|
9616
|
Scent sprays and similar
toilet sprays, and mounts and heads therefor; powder-puffs and pads for the
application of cosmetics or toilet preparations
|
49.
|
9804
|
All dutiable articles intended for
personal use
|
50.
|
Any Chapter
|
Lottery-Authorised by State
Governments
|
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