GST – LATEST-2

38.	4202	Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than school satchels and bags other than of leather or composition leather, toilet cases, hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, vanity bags, handbags of other materials excluding wicker work or basket work]
39.	4203	Articles of apparel and clothing accessories, of leather or of composition leather
40.	4205	Other articles of leather or of composition leather
41.	4206	Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
42.	4303	Articles of apparel, clothing accessories and other articles of furskin
43.	4304	Articles of artificial fur
44.	4410	Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards
45.	4411	Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards
46.	4412	Plywood, veneered panels and similar laminated wood
47.	4413	Densified wood, in blocks, plates, strips, or profile shapes
48.	4414	Wooden frames for paintings, photographs, mirrors or similar objects
49.	4418	Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
50.	4421	Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
51.	4814	Wall paper and similar wall coverings; window transparencies of paper
52.	6702	Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
53.	6703	Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
54.	6704	Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
55.	6801	Setts, curbstones and flagstones, of natural stone (except slate)
56.	6802	All goods of marble and granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figure of animal, bowls, vases, cups, cachou, boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage etc., other ornamental goods essentially of stones;]
57.	6803	Worked slate and articles of slate or of agglomerated slate
58.	6807	Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
59.	6808	Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders
60.	6809	Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented
61.	6810	Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering
62.	6812	Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
63.	6813	Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
64.	6814	Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
65.	6815	Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or
		included [other than fly ash bricks,  fly ash blocks and fly ash aggregate with 90% or more fly ash content]
66.	6901	Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
67.	6904	Ceramic flooring blocks, support or filler tiles and the like
68.	6905	Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
69.	6906	Ceramic pipes, conduits, guttering and pipe fittings
70.	6907	Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like,  whether or not on a backing; finishing ceramics
71.	6909	Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture
72.	6910	Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
73.	6914	Other ceramic articles
74.	7003	Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
75.	7004	Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
76.	7005	Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
77.	7006 00 00	Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
78.	7007	Safety glass, consisting of toughened (tempered) or laminated glass
79.	7008	Multiple-walled insulating units of glass
80.	7009	Glass mirrors, whether or not framed, including rear-view mirrors
81.	7011	Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like
82.	7014	Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked
83.	7016	Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms
84.	7020	Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]
85.	7321	Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
86.	7322	Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
87.	7324	Sanitary ware and parts thereof of iron and steel
88.	7418	All goods other than utensils i.e. sanitary ware and parts thereof of copper

GST – LATEST-1

RECOMMENDATIONS FOR CHANGES IN GST/IGST RATE AND

CLARIFICATIONS IN RESPECT OF GST RATE ON CERTAIN GOODS 

 [As per discussions in the 23^rd GST Council Meeting held on 10^th November, 2017]

These decisions of the GST Council are being communicated for general information, and will be given effect to through Gazette notifications / circulars which only shall have the force of law.  

A.          LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 18%

S.  No.	Chapter/ Heading/ Subheading/ Tariff item	Description
1.	1704	Chewing gum / bubble gum and white chocolate, not containing cocoa  [17041000, 17049090]
2.	1804	Cocoa butter, fat and oil
3.	1805	Cocoa powder, not containing added sugar or sweetening matter
4.	1806	Chocolates and other food preparations containing cocoa
5.	1901 90 [other than 1901 10, 1901 20 00]	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]
6.	1905 32	Waffles and wafers coated with chocolate or containing chocolate
7.	2101 11,  2101 12 00	Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
8.	2106	Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan [ other than pan masala].
9.	2202 90 90	Other non-alcoholic beverages
10.	2515 12 20,  2515 12 90	Marble and travertine, other than blocks
11.	2516 12 00	Granite, other than blocks
12.	2710	Avgas
13.	3213	Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings
14.	3303	Perfumes and toilet waters
15.	3304	Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]
16.	3305	Preparations for use on the hair [other than Hair oil].
17.	3306 [other than 3306 10 10, 3306 10 20]	Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)]
18.	3307	Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning , agarbattis, lobhan, dhoop batti, dhoop, sambhrani]
19.	3401 30	Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
20.	3402	Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401
21.	3403	Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals
22.	3405	Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404
23.	3602	Prepared explosives, other than propellant powders; such as Industrial explosives
24.	3604	Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
25.	3606	Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters
26.	3811	Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
27.	3813	Preparations and charges for fire-extinguishers; charged fire extinguishing grenades
28.	3814	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
29.	3819	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
30.	3820	Anti-freezing preparations and prepared de-icing fluids
31.	3918	Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics
32.	3922	Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics
33.	3926 [other than 3926 40 11, 3926 90 10]	Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads, plastic tarpaulins, medical grade sterile disposable gloves, plastic rain coats]
34.	4013	Inner tubes of rubber [other than of a kind used on/in bicycles, cycle rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]
35.	4016 [other than 4016 92 00]	Other articles of vulcanised rubber other than hard rubber (other than erasers and rubber bands)
36.	4017	Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
37.	4201	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material