Items with GST 5%

Items with GST 5%  

List of All goods covered user GST 5% rate list. Check list of all goods covered under 5% Rate, as per discussions in the GST Council Meeting held on 18th May, 2017. GST Council finally decided GST Rates 2017, GST Items with GST 5%. The GST Council, the apex decision-making body for the new tax, has fixed the tax framework under the Goods and Services Tax (GST) which is rolled out on this July 1.

 

Chapter 7 – Edible vegetables, roots and tubers in GST 5%

  • 0713 Dried leguminous vegetables, shelled, whether or not skinned or split, put up in unit container and bearing a registered brand name.

Chapter 10 – (Cereals)

All goods, put up in unit container and bearing a registered brand name, namely:

  1. 1001 Wheat and meslin
  2. 1002 Rye
  3. 1003 Barley
  4. 1004 Oats
  5. 1005 Maize (corn)
  6. 1006 Rice
  7. 1007 Grain sorghum
  8. 1008 Buckwheat, millet and canary seed; other
  9. cereals such as Jawar, Bajra, Ragi]

Chapter 11 – (Products of milling industry; malt; starches; inulin; wheat gluten) in GST 5%

  • Flour [1101, 1102, 1105, 1106] Aata, maida, besan, etc., put up in unit container and bearing a registered brand name.

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Chapter 36 – (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations)

Handmade safety matches [3605 00 10], handmade matches mean “Matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: –

  • (i) frame filling;
  • (ii) dipping of splints in the composition for match heads;
  • (iii) filling of boxes with matches;
  • (iv) pasting of labels on match boxes, veneers or cardboards;
  • (v) packaging.

Chapter 50 – Silk in GST 5%

  1. Silk yarn [5004, 5005, 5006]
  2. Woven fabrics of silk or silk waste [5007] [With no refund of ITC accumulation]

Chapter 51 – (Wool, fine or coarse animal hair; horse hair yarn and woven fabric)

  1. Garnetted stock of wool or of fine or coarse animal hair, shoddy wool [5104]
  2. Wool and fine or coarse animal hair, carded or combed [5105]
  3. Yarn of wool or of animal hair [5106, 5107, 5108, 5109, 5110]
  4. Fabrics of wool or of animal hair [5111, 5112, 5113] [With no refund of ITC accumulation]

Chapter 52 – (Cotton) in GST 5%

  1. Cotton [5201, 5203]
  2. Cotton waste [5202]
  3. Cotton sewing thread [5204]
  4. Cotton yarn, other than khadi yarn [5205, 5206, 5207]
  5. Cotton fabrics [5208, 5209, 5210, 5211, 5212] [With no refund of ITC accumulation]

Chapter 53 – (Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns)

  • All other vegetable fibres and yarns such as flax, true hemp, paper yarn, etc. [5301, 5302, 5303, 5305, 5306, 5307, 5308]
  • Fabrics of other vegetable textile fibres, paper yarn [5309, 5310, 5311] [With no refund of ITC accumulation]

Chapter 54 – (Man-made filaments; strip the like of man-made textile materials) in GST 5%

  • Fabrics of manmade textile materials [5407, 5408] [With no refund of ITC accumulation]

Chapter 55 – (Manmade staple fibres) in GST 5%

  • Fabrics of manmade staple fibres [5512, 5513, 5514, 5515, 5516] [With no refund of ITC accumulation]

Chapter 58 – (Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery) in GST 5%

Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal, [5809, 5810]

Chapter 60 – (Knitted or crocheted fabrics)in GST 5%

  • All goods [with no refund of ITC accumulation]

 

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Chapter 61 – (Articles of apparel and clothing accessories, knitted or crocheted) in GST 5%

  • All goods of sale value not exceeding Rs. 1000 per piece

Chapter 62 – (Articles of apparel and clothing accessories, not knitted or crocheted) in GST 5%

  • All goods of sale value not exceeding Rs. 1000 per piece

Chapter 63 – (Other made up textile articles, sets, worn clothing and worn textile articles; rags) in GST 5%

All goods of sale value not exceeding Rs. 1000 per piece

  1. 6301 Blankets and travelling rugs.
  2. 6302.10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics.
  3. 6303 Curtains (including drapes) and interior blinds; curtain or bed valances.
  4. 6304 Other furnishing articles, excluding those of heading 9404; such as Bedspreads, Counterpanes, Napkins, Pillow case and pillow slip, Table cloth and table cover, Towels, other than terry towel, Mosquito nets, Cushion covers
  5. 6305 Sacks and bags, of a kind used for the packing of goods.
  6. 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.
  7. 6307 Other made up articles, including dress patterns; such as Floor-cloths, dishcloths, dusters and similar cleaning cloths, Life-jackets and Lifebelts, Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.
  8. 6309 Worn clothing and other worn articles.
  9. 6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.

Chapter 64 – (Footwear gaiters and the like; parts of such articles)

  • Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.

Chapter 64 – (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)

Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof [8437]

Any Chapter

  • Puja samagri namely,-
    • (i) lobhan,
    • (ii) mishri,
    • (iii) batasha
    • (iv) bura

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Fish, crustaceans, molluscs & other aquatic invertebrates in GST 5%

All goods (other than fish seeds, prawn / shrimp seed) processed, cured or in frozen state

  1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304
  2. 0304 Fish fillets and other fish meat (whether or not minced), frozen.
  3. 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.
  4. 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
  5. 0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption.
  6. 0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.

Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified in GST 5%

All goods not specified elsewhere.

  1. Ultra High Temperature (UHT) milk [0401]
  2. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk.
  3. 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
  4. 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
  5. Chena or paneer put up in unit container and bearing a registered brand name [0406].
  6. 0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
  7. 0409 Natural honey, put up in unit container and bearing a registered brand name.
  8. 0410 Edible products of animal origin, not elsewhere specified or included.

Products of animal origin, not elsewhere specified or included

All goods not specified elsewhere

  1. 0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
  2. 0503 – blank in tariff.
  3. 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
  4. 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.
  5. 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products.
  6. 0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
  7. 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
  8. 0509 – blank in tariff.
  9. 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
  10. 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

 

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Edible vegetables, roots and tubers

  1. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower;
  2. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
  3. 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
  4. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets.

Edible fruit and nuts; peel of citrus fruit or melons in GST 5%

  1. 0802 Dried areca nuts, whether or not shelled or peeled,.

All goods, other than dry fruits, in frozen state or preserved.

  1. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
  2. 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
  3. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

(Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub.

All goods not specified elsewhere

  1. 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted.
  2. 0902 Tea, whether or not flavoured, other than unprocessed green leaves of tea.
  3. 0903 Maté.
  4. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
  5. 0905 Vanilla.
  6. 0906 Cinnamon and cinnamon-tree flowers.
  7. 0907 Cloves (whole fruit, cloves and stems).
  8. 0908 Nutmeg, mace and cardamoms.
  9. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, other than of seed quality.
  10. 0910 Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices.

Products of milling industry; malt; starches; inulin; wheat gluten in GST 5%

All goods not specified elsewhere.

  1. 1103 Cereal groats, meal and pellets, put up in unit container and bearing a registered brand name.
  2. 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [i.e. of oats, maize or other cereals]
  3. 1105 Meal, powder, flakes, granules and pellets of potatoes.
  4. 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses), of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, etc.
  5. 1109 00 00 Wheat gluten, whether or not dried.

Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

All goods other than of seed quality

  1. 1201 Soya beans, whether or not broken.
  2. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
  3. 1203 Copra.
  4. 1204 Linseed, whether or not broken.
  5. 1205 Rape or colza seeds, whether or not broken.
  6. 1206 Sunflower seeds, whether or not broken.
  7. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken.
  8. Flour and meals of oil seeds or oleaginous fruits, other than those of mustard [1208].
  9. Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin [1210].
  10. Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered [1211].
  11. Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included [1212].

Lac; gums, resins and other vegetable saps and extracts

  1. 1301 Natural gums, resins, gumresins and oleoresins (for example, balsams), other than lac and shellac.
  2. Compounded asafoetida commonly known as heeng [1301].
  3. Guar meal or guar gum refined split [1302].

Vegetable plaiting materials; vegetable products, not elsewhere specified or included

  1. 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
  2. 1404 Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds; other than Betel leaves and Indian katha.]

Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

  1. Vegetable fats and oils [1507 to 1516]
  2. 1507 Soyabean oil and its fractions, whether or not refined, but not chemically modified.
  3. 1508 Groundnut oil and its fractions, whether or not refined, but not chemically modified.
  4. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified.
  5. 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509.
  6. 1511 Palm oil and its fractions, whether or not refined, but not chemically modified.
  7. 1512 Sunflowerseed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
  8. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
  9. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
  10. 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
  11. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared.
  12. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516.

Sugar and sugar confectionery in GST 5%

  1. Beet sugar, cane sugar, khandsari sugar [1701]
  2. Palmyra sugar [1702]

Cocoa and cocoa preparations in GST 5%

  1. Cocoa beans whole or broken, raw or roasted [1801]
  2. Cocoa shells, husks, skins and other cocoa waste [1802] and
  3. Cocoa paste whether or not de-fatted [1803]

Preparations of cereals, flour, starch or milk; pastrycooks’ products

  1. Mixes and doughs for the preparation of bread, pastry and other baker’s wares [1901]
  2. Pizza bread [1905]
  3. Seviyan (vermicelli) [1902]
  4. Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) [1903]
  5. Rusks, toasted bread and similar toasted products [1905 40 00].

Miscellaneous edible preparations

  1. Sweetmeats [2106 90]

Residues and waste from the food industries; prepared animal fodder

All goods not specified elsewhere

  1. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
  2. 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
  3. 2307 Wine lees; argol. [Lees refers to deposits of dead yeast or residual yeast and other particles that precipitate, or are carried by the action of “fining”, to the bottom of a vat of wine after fermentation and aging. Argol –tartar obtained from wine fermentation]

 

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Tobacco and manufactured tobacco substitutes

  1. Tobacco leaves [under reverse charge]

Salt; sulphur; earths and stone; plastering materials, lime and cement

All goods not specified elsewhere

  1. 2501 Salt other than common salt.
  2. 2502 Unroasted iron pyrites.
  3. 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.
  4. 2504 Natural graphite.
  5. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
  6. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
  7. 2507 Kaolin and other kaolinic clays, whether or not calcined.
  8. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
  9. 2509 Chalk.
  10. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
  11. 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
  12. 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
  13. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heattreated.
  14. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
  15. 2515 Ecaussine and other calcareous monumental or building stone; alabaster [other than marble Marble and travertine]
  16. 2516 Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
  17. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not it treated.
  18. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
  19. 2518 10 dolomite, Not calcined or sintered.
  20. 2519 Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
  21. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
  22. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
  23. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
  24. 2524 Asbestos.
  25. 2525 Mica, including splitting; mica waste.
  26. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
  27. 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3
  28. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
  29. 2530 Mineral substances not elsewhere specified or included.

Ores, slag and ash in GST 5%

All ores and concentrates [2601 to 2617]

  1. 2601 Iron ores and concentrates, including roasted iron pyrites
  2. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
  3. 2603 Copper ores and concentrates.
  4. 2603 Copper ores and concentrates.
  5. 2605 Cobalt ores and concentrates.
  6. 2606 Aluminium ores and concentrates.
  7. 2607 Lead ores and concentrates.
  8. 2608 Zinc ores and concentrates.
  9. 2609 Tin ores and concentrates.
  10. 2610 Chromium ores and concentrates.
  11. 2611 Tungsten ores and concentrates.
  12. 2612 Uranium or thorium ores and concentrates.
  13. 2613 Molybdenum ores and concentrates.
  14. 2614 Titanium ores and concentrates.
  15. 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates.
  16. 2616 Precious metal ores and concentrates.
  17. 2617 Other ores and concentrates.
  18. Granulated slag (slag sand) from the manufacture of iron or steel [2618]

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

  1. Coal; briquettes, ovoids and similar solid fuels manufactured from coal [2701]
  2. Lignite, whether or not agglomerated, excluding jet. [2702]
  3. Peat (including peat litter), whether or not agglomerated [2703]
  4. Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon [2704]
  5. Tar distilled from coal, from lignite or from peat [2706]
  6. Kerosene PDS
  7. Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
  8. Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons [2705]

Inorganic chemicals

  1. Thorium oxalate
  2. Enriched KBF4 (enriched potassium fluroborate)
  3. Enriched elemental boron
  4. Nuclear fuel
  5. Nuclear grade sodium [2805 11]
  6. Heavy water and other nuclear fuels [2845]
  7. Compressed air [2853]

Pharmaceutical products

  1. Animal or Human Blood Vaccines [3002, 3006]
  2. Diagnostic kits for detection of all types of hepatitis
  3. Desferrioxamine injection or deferiprone
  4. Cyclosporin
  5. Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
  6. Oral re-hydration salts
  7. Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification No.12/2012- Customs, dated the 17th March, 2012, dated the 17th March, 2012.
  8. Formulations manufactured from the bulk drugs specified in List 1 of notification No.12/2012-Central Excise, dated the 17th March, 2012, dated the 17th March, 2012.

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

  1. Wattle extract, quebracho extract, chestnut extract
  2. Enzymatic preparations for pretanning [3202]

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster

  1. Sulphonated castor oil, fish oil or sperm oil [3402]

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations in GST 5%

  1. Handmade safety matches [3605 00 10]

Rubber and articles thereof in GST 5%

  1. Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip [4001]
  2. Toy balloons made of natural rubber latex [4016]
  3. Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws [4011, 4013]

Raw Hides and Skins (other than Fur skins) and Leather

Raw hides, skins, tanned or crust hides and skins, not further prepared [4101 to 4106]

  1. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split.
  2. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split.
  3. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split.
  4. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
  5. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.
  6. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.]

Wood and articles of wood, wood charcoal

  1. Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms [4401]

Paper and paperboard; articles of paper pulp, of paper or of paperboard

  1. Newsprint, in rolls or sheets [4801]

Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans

  1. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets

Ceramic products

  1. Building bricks [6904 10 00]
  2. Bricks of fossil meals or similar siliceous earths [6901 00 10]
  3. Earthen or roofing tiles [6905 10 00]

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

  1. Hand pumps and parts thereof [8413, 8414 90]
  2. Solar water heater and system [8419 19]
  3. Renewable energy devices & spare parts for their manufacture
    1. Bio-gas plant
    2. Solar power based devices
    3. Solar power generating system
    4. Wind mills and wind operated electricity generator
    5. Waste to energy plants/devices
    6. Solar lantern/solar lamp
    7. Ocean waves/tidal waves energy devices/plants

Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles

  1. Renewable energy devices & spare parts for their manufacture
    1. Bio-gas plant
    2. Solar power based devices
    3. Solar power generating system
    4. Wind mills and wind operated electricity generator
    5. Waste to energy plants/devices
    6. Solar lantern/solar lamp
    7. Ocean waves/tidal waves energy devices/plants

Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds

All goods not specified elsewhere, [5% with no refund of ITC accumulation]

  1. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators.
  2. 8602 Other rail locomotives; locomotive tenders; such as Dieselelectric locomotives, Steam locomotives and tenders thereof.
  3. 8603 Selfpropelled railway or tramway coaches, vans and trucks, other than those of heading 8604.
  4. 8604 Railway or tramway maintenance or service vehicles, whether or not selfpropelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles).
  5. 8605 Railway or tramway passenger coaches, not selfpropelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not selfpropelled (excluding those of heading 8604).
  6. 8606 Railway or tramway goods vans and wagons, not self-propelled.
  7. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bisselbogies, axles and wheels, and parts thereof.
  8. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.

Vehicles other than railway or tramway rollingstocks, and parts and accessories thereof in GST 5%

  1. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.

Aircraft; spacecraft and parts thereof in GST 5%

  1. 8802 – Other aircraft (for example, helicopters, aeroplanes), other than those for personal use
  2. 8803 – Parts of goods of heading 8802

Ships, boats and floating structures.

All goods not specified elsewhere.

  1. 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
  2. 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
  3. 8904 Tugs and pusher craft.
  4. 8905 Lightvessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.
  5. 8906 Other vessels, including warships and lifeboats other than rowing boats.
  6. 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons).
  7. Any chapter – parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

  1. Coronary stents and coronary stent systems for use with cardiac catheters.
  2. Artificial kidney
  3. Disposable sterilized dialyzer or microbarrier of artificial kidney
  4. Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs
  5. Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 appended to notification No.12/2012- Customs, dated the 17th March, 2012 .

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

  1. Kerosene pressure lantern [9405 50 31]
  2. Parts of kerosene pressure lanterns including gas mantles [9405 91 00, 9405 92 00 or 9405 99 00]

Miscellaneous manufactured articles

  1. Broomsticks and Muddhas made of sarkanda, phool bahari jhadoo (9603 10 00)]

Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores

  1. 9804 Specified Drugs and medicines [i.e. List, 1 of notification No.12/2012-Central Excise, dated 17.03.2012 and List 3, 4 of notification No.12/2012- Customs, dated 17.03.2012] intended for personal use

Quick Guide on GST 5% Rate items thats been changed.

  • Cashew nut from 12% to 5%
  • Cashew nut in shell from 12% to 5%
  • Raisin from 12% to 5%
  • Ice and snow from 12% to 5%
  • Bio gas from 12% to 5%
  • Insulin from 12% to 5%
  • Agarbatti from 12% to 5%
  • Kites from 12% to 5%
  • Coir mats, matting and floor covering from 12% to 5%
  • Pawan Chakki that is Air Based Atta Chakki from 12% to 5%
  • Postage or revenue stamps, stamp-post marks, first-day covers, etc. from 12% to 5%
  • Numismatic coins from 12% to 5%

 

List of the Items with different GST rates

  1. List of Items with GST 5% 
  2. List of Items with GST 12%
  3. List of Items with GST 18% – Part 1 and Part 2 details.
  4. List of Items with GST 28%

 

Call us (AcTouch Technologies) at +91 80 2662 9236 for How to file GST returns?