RECOMMENDATIONS FOR CHANGES IN
GST/IGST RATE AND
CLARIFICATIONS IN RESPECT OF GST RATE
ON CERTAIN GOODS
[As per discussions in the 23rd GST
Council Meeting held on 10th 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
|
