New Delhi [India], November 10 (ANI): After its 23rd meeting on Friday, the GST Council granted major relief in rates on certain goods and services, and as many as 178 items were brought down from the 28 per cent to the 18 per cent tax bracket, applicable from November 15.
Here we provide you a detailed list of the goods and services, taxes of which underwent change:
Following is a list of the 178 items moved from 28 per cent to 18 per cent. It includes chocolates, hair products, furniture, cosmetics, leather and construction equipments, among others.
1. Wire, cables, insulated conductors, electrical insulators, electrical plugs, switches, sockets, fuses, relays, electrical connectors
2. Electrical boards, panels, consoles, cabinets etc for electric control or distribution
3. Particle/fibre boards and ply wood. Article of wood, wooden frame, paving block
4. Furniture, mattress, bedding and similar furnishing
5. Trunk, suitcase, vanity cases, brief cases, travelling bags and other hand bags, cases
6. Detergents, washing and cleaning preparations
7. Liquid or cream for washing the skin
8. Shampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar other goods; henna powder or paste, not mixed with any other ingredient;
9. Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, perfumery, cosmetic or toilet preparations, room deodorisers
10. Perfumes and toilet waters
11. Beauty or make-up preparations
12. Fans, pumps, compressors
13. Lamp and light fitting
14. Primary cell and primary batteries
15. Sanitary ware and parts thereof of all kind
16. Articles of plastic, floor covering, baths, shower, sinks, washbasins, seats, sanitary ware of plastic
17. Slabs of marbles and granite
18. Goods of marble and granite such as tiles
19. Ceramic tiles of all kinds
20. Miscellaneous articles such as vacuum flasks, lighters,
21. Wrist watches, clocks, watch movement, watch cases, straps, parts
22. Article of apparel & clothing accessories of leather, guts, furskin, artificial fur and other articles such as saddlery and harness for any animal
23. Articles of cutlery, stoves, cookers and similar non electric domestic appliances
24. Razor and razor blades
25. Multi-functional printers, cartridges
26. Office or desk equipment
27. Door, windows and frames of aluminium.
28. Articles of plaster such as board, sheet,
29. Articles of cement or concrete or stone and artificial stone,
30. Articles of asphalt or slate,
30. Articles of mica
32. Ceramic flooring blocks, pipes, conduit, pipe fitting
33. Wall paper and wall covering
34. Glass of all kinds and articles thereof such as mirror, safety glass, sheets, glassware
35. Electrical, electronic weighing machinery
36. Fire extinguishers and fire extinguishing charge
37. Fork lifts, lifting and handling equipment,
38. Bull dozers, excavators, loaders, road rollers,
39. Earth moving and levelling machinery,
41. Cooling towers, pressure vessels, reactors
42. Crankshaft for sewing machine, tailor's dummies, bearing housings, gears and gearing; ball or roller screws; gaskets
43. Electrical apparatus for radio and television broadcasting
44. Sound recording or reproducing apparatus
45. Signalling, safety or traffic control equipment for transports
46. Physical exercise equipment, festival and carnival equipment, swings, shooting galleries, roundabouts, gymnastic and athletic equipment
47. All musical instruments and their parts
48. Artificial flowers, foliage and artificial fruits
49. Explosive, anti-knocking preparation, fireworks
49. Cocoa butter, fat, oil powder,
50. Extract, essence ad concentrates of coffee, miscellaneous food preparations
51. Chocolates, Chewing gum / bubble gum
52. Malt extract and food preparations of flour, groats, meal, starch or malt extract
53. Waffles and wafers coated with chocolate or containing chocolate
54. Rubber tubes and miscellaneous articles of rubber
55. Goggles, binoculars, telescope,
56. Cinematographic cameras and projectors, image projector,
57. Microscope, specified laboratory equipment, specified scientific equipment such as for meteorology, hydrology, oceanography, geology
58. Solvent, thinners, hydraulic fluids, anti-freezing preparation
Following is a list of items moved from 28 per cent to 12 per cent.
1. Wet grinders consisting of stone as grinder
2. Tanks and other armoured fighting vehicles
Following is a list of items moved from 18 per cent to 12 per cent. These include sugar, pasta, and diabetic food.
1. Condensed milk
2. Refined sugar and sugar cubes
4. Curry paste, mayonnaise and salad dressings, mixed condiments and mixed seasoning
5. Diabetic food
6. Medicinal grade oxygen
7. Printing ink
8. Hand bags and shopping bags of jute and cotton
9. Hats (knitted or crocheted)
10. Parts of specified agricultural, horticultural, forestry, harvesting or threshing machinery
11. Specified parts of sewing machine
12. Spectacles frames
13. Furniture wholly made of bamboo or cane
Following is a list of items moved from 18 per cent to 5 per cent.
1. Puffed rice chikki, peanut chikki, sesame chikki, revdi, tilrevdi, khaza, kazuali, groundnut sweets gatta, kuliya
2. Flour of potatoes put up in unit container bearing a brand name
3. Chutney powder
4. Fly ash
5. Sulphur recovered in refining of crude
6. Fly ash aggregate with 90 per cent or more fly ash content
Following is a list of items moved from 12 per cent to 5 per cent
1. Desiccated coconut
2. Narrow woven fabric including cotton newar [with no refund of unutilised input tax credit]
3. Idli, dosa batter
4. Finished leather, chamois and composition leather
5. Coir cordage and ropes, jute twine, coir products
6. Fishing net and fishing hooks
7. Worn clothing
8. Fly ash brick
Following is a list of items moved from 5 per cent to nil
1. Guar meal
2. Hop cone (other than grounded, powdered or in pellet form)
3. Certain dried vegetables such as sweet potatoes, maniac
4. Unworked coconut shell
5. Fish frozen or dried (not put up in unit container bearing a brand name)
6. Khandsari sugar
In addition, GST rates on aircraft engines were also changed from 28/18 per cent to 5 per cent, aircraft tyres from 28 per cent to 5 per cent and aircraft seats from 28 per cent to 5 per cent, while GST rate on bangles of lac/shellac from 3 per cent to Nil.
In the service category, GST in restaurants underwent major changes with ITC (input tax credit) getting cancelled to all restaurants barring starred hotels.
1. All stand-alone restaurants irrespective of air conditioned or otherwise, will attract 5 per cent without ITC. Food parcels (or takeaways) will also attract 5 per cent GST without ITC.
2. Restaurants in hotel premises having room tariff of less than Rs 7,500 per unit per day will attract GST of 5 per cent without ITC.
3. Restaurants in hotel premises having room tariff of Rs 7,500 and above per unit per day (even for a single room) will attract GST of 18 per cent with full ITC.
4. Outdoor catering will continue to be at 18 per cent with full ITC.
5. GST on services by way of admission to "protected monuments" to be exempted.
6. GST rate on job work services in relation to manufacture of those handicraft goods in respect of which the casual taxable person has been exempted from obtaining registration, to be reduced to 5 per cent with full input tax credit.