GST – LATEST-5

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

GST – LATEST-4

148.	9101	Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal
149.	9102	Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101
150.	9104	Instrument panel clocks and clocks of a similar type   for vehicles, aircraft, spacecraft or vessels
151.	9106	Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders)
152.	9107	Time switches with clock or watch movement or with synchronous motor
153.	9108	Watch movements, complete and assembled
154.	9110	Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements
155.	9111	Watch cases and parts thereof
156.	9112	Cases for other than clocks, and parts thereof
157.	9113	Watch straps, watch bands and watch bracelets, and parts thereof
158.	9114	Other watch parts
159.	9201	Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
160.	9202	Other string musical instruments (for example, guitars, violins, harps)
161.	9205	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
162.	9206 00 00	Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
163.	9207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
164.	9208	Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments
165.	9209	Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
166.	9401	Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
167.	9403	Other furniture [other than furniture wholly made of bamboo or cane] and parts thereof
168.	9404	Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
169.	9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
170.	9505	Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
171.	9506	Articles and equipment for general physical exercise, gymnastics, athletics
172.	9508	Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]
173.	9602	Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin
174.	9611	Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand operated composing sticks and hand printing sets incorporating such composing sticks
175.	9613	Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
176.	9617	Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
177.	9618	Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing