GST – LATEST-7

E.          CHANGES IN IGST RATE RECOMMENDED ON CERTAIN GOODS:

S. No	Chapter/ Heading/ Subheading/ Tariff item	Description	Present IGST Rate	IGST Rate Recommended
1.	0402	Skimmed              milk         powder,   or concentrated milk [To extend the benefit of notification No. 30/2017- Integrated Tax (Rate) dated 22nd September, 2017 applicable in relation to milk distributed through dairy co-operatives to milk distributed through companies registered under the companies Act.]	Exempt from IGST, subject to certain conditions, under  notification No. 30/2017Integrated Tax (Rate) dated 22nd September, 2017	Nil [On inter-state supply]
2.	30	Imported Lifesaving Medicines for personal use supplied free of cost by overseas supplier, subject to conditions that:  i.              Drugs and medicines are supplied free of cost for free, for personal use,  ii.            Certification by the DGHS of Centre or State [or an equivalent officer of the State] that these medicines are lifesaving; and   iii.          Other specified conditions to ensure that        the           proposed exemption reaches to intended patients]	12/5%	Nil [On import]
3.	Any chapter	All goods, vessels, ships, rigs [other than motor vehicles] etc. imported under lease, subject to condition that IGST is paid on such lease amount. At          present,   exemption               is available for i.        Imported aircrafts and aircraft engines under lease; ii.      Imported goods for temporary period under lease; iii.    Imported Oils rigs and associated goods under lease	Applicable IGST rate	Nil [On import]
4.	All goods	ATA Carnet System Expanding the scope of exemption from IGST, so as to extend the exemption to: i.            professional equipment by accredited press persons who visit India for covering national / international events ii.          equipment             for broadcasting of events (sound and television) iii.              goods imported for sports purposes and iv.         testing, measurement and calibration equipment. subject to existing condition of re-export of these goods within specified   period                and          other condition.	Temporary import is exempt	Nil [ On import]
5.	Any chapter	Specified goods, including rifles, pistols, bows, imported by a sports person of outstanding eminence,  subject to specified condition	12%,18%, 28%	Nil [On imports]

   

F.           Modification in definition/ clarification in respect of changes in GST/IGST rates on goods

S. No	Chapter/ Heading/ Subheading/ Tariff item	Description	Present GST Rate	Modification/clarification  Recommended
1.	7, 10, 11	Cereals, pulses, flours  a)     Food grains, pulses and flours put up in unit containers and bearing a registered brand name or a brand name on which an actionable claim or enforceable right in court of law is available attract 5% rate.  b)     For this purpose, registered brand name means brand names registered as on 15th May 2017, irrespective of	Branded - 5% Unbranded -Nil	a) The Council has recommended following modification:   i.       Brand name will include ‘brand name registered as on 15th May         2017        or thereafter,  irrespective of whether or not the brand is subsequently deregistered.  ii.     Similar changes in other clauses of the definition.
		whether or not the brand is subsequently deregistered.		b) To clarify that  the condition of foregoing actionable claim of enforceable right [to be eligible for exemption] for being eligible to Nil GST rate applies to any brand [as defined in Notification], whether registered or not.
2.	50, 51, 52, 53, 54, 55, 5801, 60	Textile fabrics	5%/12%	As regards export of fabrics- to clarify that the manufacturer of such fabrics will be eligible for refund of unutilized input tax credit of GST paid on inputs [other than capital goods] in respect of fabrics manufactured and  exported by him.
3.	6913	Terracotta idol figurines of the Gora Dev (tribal horse God)	Nil	Nil [To clarify that terracotta idols, being also idols of clay, are eligible for Nil GST rate].
4.	84 or 85	E-waste	5%	5% To change the definition of e-waste, so as to restrict the 5% concessional GST rate only to electrical and electronic equipment, listed in Schedule I of the E-Waste (Management) Rules, whole or in part if discarded as waste by the consumer or bulk consumer
5.	89	Rigs, tools and spares, and all goods on wheels [like cranes], removed from one State to other State	No supply	To include these goods in within the purview of the Circular 1/1/2017-IGST dated 07.07.17, by suitably modifying / reissuing the said Circular.
6.	9002	Intraocular Lens	12%	12%  a)     Change in classification from 9002 to 9021]  b)     For the past period clarification to be issued stating that for the period upto this change intra