81% OF ITEMS COME UNDER 18% OR LESS GST SLABS.

Following GST rates are decided by GST Council:- Few important items have been mentioned by us for general idea.

EXEMPTED GOODS OR 0% GST

MILK, CURD, UNPACKED FOOD GRAINS, FRESH CHIKEN, GUR, BUTTER MILK, LASSI, FRESH MEAT, EGG, FRESH VEGITABLE, UNPACKED PANEER, FRESH FRUITS, MILK BUTTER, UNBRANDED, NATURAL HONEY, JUTE, UNBRANDED ATTA, UNBRANDED BESAN, SALT, UNBRANDED MAIDA, PRASAD, PALMYRA JAGGERY, PHOOL BHARI JHADOO, BINDI,, SINDUR, STAMPS, JUDICIAL PAPER, NEWS PAPER, PRINTED BOOKS, BANGLES,, HAND LOOMS, BONES AND HORN CORES, BONE MEAL, KAJAL, CHILDREN’S PICTURE, DRAWING AND COLORING BOOKS, HUMAN HAIR, HUMAN BLOOD ETC.

 EXEMPTED SERVICES OR 0% GST

HOTEL AND LODGES WITH TARIFF BELOW RS.1000/=, EDUCATION AND HEALTH SERVICES AND OTHER SERVICES WHICH ARE NOT COVERED UNDER 5%, 12%, 18% AND 28% AS MENTIONED BELOW AND AS NOTIFIED BY GST COUNCIL.

5% GST ON GOODS

SUGAR, TEA, ROASTED COFFEE BEANS, EDOBLE OILS, SKIMMED MILK POWDER, MILK FOOD FOR BABIES, PACKED PANEER, PDS KEROSENE, DOMESTIC LPG, FABRIC, FOOTWEAR (UP TO RS.500/=), APPARELS (UP TO RS.1000/=), CASHEW NUTS, RAISIN, AGARBATTI, COAL, COIR MATS, MATTING AND FLOOR COVERING,PACKAGED FOOD ITEMS, CREAM, FROZEN VEGETABLES, SPICES, PIZZA BREAD, RUSK, SABUDANA,, MEDICINES, STENTS, ICE AND SNOW, BIO GAS, INSULIN, KITES ETC.

5% GST ON SERVICES

  • TRANSPORT  OF GOODS BY RAIL.
  • TRANSPORT OF PASSENGERS BY RAIL (OTHER THAN SLEEPER CLASS).
  • SERVICES OF GOODS TRANSPORT AGENCY IN RELATION TO TRANSPORTATION OF GOODS OTHER THAN USED HOUSEHOLD GOODS FOR PERSONAL USE.
  • SERVICES OF GOODS TRANSPORT AGENCY IN RELATION TO TRANSPORTATION OF USE HOUSEHOLD GOODS FOR PERSONAL USE.
  • TRANSPORT OF GOODS INA VESSEL FROM A PLACE OUT SIDE INDIA UP TO TH CUSTOM STATION OF CLEARANCE IN INDIA.
  • RENTING OF MOTOR CAB. IF FUEL COST IS BORNE BY THE RECIPIENT, THEN 18% GST WILL APPLY.
  • TRANSPORT OF PASSENGERS BY AIR CONDITIONED CONTRACT/STAGE CARRIAGE OTHER THAN MOTOR CAB.
  • TRANSPORT OF PASSENGERS BY A RADIO TAXI.
  • TRANSPORT OF PASSENGERS BY AIR IN ECONOMY CLASS.
  • TRANSPORT OF PASSENGERS, WITH OR WITH OUT ACCOMPANIED BELONGINGS, BY AIR, EMBARKING FROM OR TERMINATING IN A REGIONAL CONNECTIVITY SCHEME AIRPORT.
  • SUPPLY OF TOUR OPERATORS’ SERVICES.
  • LEASING OF AIRCRAFTS  BY A SCHEDULE AIRLINES FOR SCHEDULE OPERATIONS.
  • SELLING OF SPACE FOR ADVERTISEMENT IN PRINT MEDIA.
  • SERVICES BY WAY OF JOB WORK IN RELATION TO PRINTING OF NEWS PAPERS.
  • ANY OTHER SERVICES AS NOTIFIED BY GST COUNCIL.

12% GST ON GOODS

BUTTER, GHEE, ALMONDS, FRUIT JUICE, PACKED COCONUT WATER, PREPARATIONS OF VEGETABLES, FRUITS, NUTS INCLUDING PICKLE, MURABBA, CHUTNEY, JAM JELLY, UMBRELLA, MOBILES, APPARELS ABOVE RS.1000/=, FROZEN MEAT PRODUCTS, DRY FRUITS IN PACKETS, TOOTH POWDER, AYURVEDIC MEDICINE, UMBRELLA, SEWING MACHINES, KETCH UP AND SAUCES, EXERCISE AND NOTE BOOKS, SPOONS, FORKS, SPECTACLES, PLAYING CARDS, CHESS BOARD,  CAROM BOARDS AND OTHER BOARD GAMES ETC.

12% GST ON SERVICES

  • TRANSPORT OF GOODS IN CONTAINERS BY RAIL BY ANY PERSON OTHER THAN INDIAN RAILWAYS.
  • TRANSPORT OF PASSENGERS BY AIR IN OTHER THAN ECONOMY CLASS.
  • SUPPLY OF FOOD/DRINK IN RESTAURANT NOT HAVING FACILITY OF AIR CONDITIONS OR CENTRAL HEATING AT ANY TIME DURING THE YEAR AND NOT HAVING LICENSE TO SERVE LIQUOR.
  • RENTING OF HOTELS, INNS, GUEST HOUSES, CLUBS, CAMPSITES OR OTHER COMMERCIAL PLACES MEANT FOR RESIDENTIAL OR LODGING PURPOSES HAVING ROOM TARIFF RS.1000/= AND ABOVE BUT LESS THAN RS.2500/= PER ROOM PER DAY.
  • SERVICE PROVIDED BY FOREMAN OF CHIT FUND IN RELATION TO CHIT.
  • CONSTRUCTION OF A COMPLEX, BUILDING, CIVIL STRUCTURE OR A PART THEREOF, INTENDED FOR SALE TO A BUYER, WHOLLY OR PARTLY. (THE VALUE OF LAND IS INCLUDED IN THE AMOUNT CHARGED FROM THE SERVICE RECIPIENT).
  • TEMPORARY TRANSFER OR PERMITTING THE USE OR ENJOYMENT OF ANY INTELLECTUAL PROPERTY TO ATTRACT THE SAME RATE AS IN RESPECT OF PERMANENT TRANSFER OF INTELLECTUAL PROPERTY.
  • ANY OTHER SERVICES AS NOTIFIED BY GST COUNCIL.
  • LOTTERY BY STATE GOVERNMENTS.

18% GST ON GOODS

HAIR OIL, TOOTHPASTE, SOAP, PASTA, CORN FLAKES, SOUPS, ICE CREAM, TOILETRIES, COMPUTERS AND PRINTERS, FOOTWEAR MORE THAN RS.500/=, BIDI PATTA, PRESERVED VEGETABLES, CAKE, PASTRIES, MINERAL WATER, TISSUES, ENVELOPS, STEEL PRODUCTS, PRINTED CIRCUITS,   CAMERA, CCTV, OPTICAL FIBER, BAMBOO FURNITURE, MAYONNAISE, BISCUITS, KITCHENWARE, TABLEWARE ETC.

18% GST ON SERVICES

  • TELECOM SERVICES.
  • IT SERVICES,
  • FINANCIAL SERVICES.
  • SUPPLY OF FOODS/DRINKS IN RESTAURANT HAVING LICENCE TO SERVE LIQUOR.
  • SUPPLY OF FOOD/DRINKS IN RESTAURANT HAVING FACILITY OF AIR CONDITIONING OR CENTRAL HEATING AT ANY TIME DURING THE YEAR.
  • SUPPLY OF FOOD/DRINKS IN OUTDOOR CATERING
  • RENTING OF HOTELS, INN, GUEST HOUSES, CLUBS, CAMPSITES OR OTHER COMMERCIAL PLACES MEANT FOR RESIDENTIAL OR LODGING PURPOSES WHERE ROOM TARIFF OF RS.2500/= AND ABOVE BUT LESS THAN RS.7500/= PER ROOM PER DAY.
  • SUPPLY OF FOOD/DRINKS IN AIR-CONDITIONED RESTAURANT IN 5 STAR OR ABOVE RATED HOTEL.
  • BUNDLED SERVICE BY WAY OF SUPPLY OF FOOD OR ANY OTHER ARTICLE OF HUMAN CONSUMPTION OR ANY DRINK, IN A PREMISES (INCLUDING HOTEL, CONVENTION CENTER. CLUB, PANDAL, SHAMIANA OR ANY OTHER PLACE, SPECIALLY ARRANGED FOR ORGANIZING A FUNCTION) TOGETHER WITH RENTING OF SUCH PREMISES.
  • SERVICES BY WAY OF ADMISSION OR ACCESS TO CIRCUS, INDIA CLASSICAL DANCE INCLUDING FOLK DANCE, THEATRICAL PERFORMANCE, DRAMA.
  • COMPOSITE SUPPLY OF WORKS CONTRACT AS DEFINED IN CLAUSE 119 OF SECTION 2 OF CGST.
  • ANY OTHER SERVICES AS NOTIFIED BY GST COUNCIL.

28% GST ON GOODS

SHAVING CREAM, WASHING MACHINES, BIDI, CHEWING GUM, AFTER SHAVE, HAIR SHAMPOO, CERAMIC TILES, DISH WASHER, WATER HEATER, WEIGHING MACHINE, VACUUM CLEANER, HAIR CLIPPERS, AUTOMOBILES, MOTOR CYCLES, AIR CRAFT FOR PERSONAL USE, PAN MASALA, DEODORANTS, SUNSCREEN, WA LL PAPER, PAINT, PLASTIC SANITARY PRODUCTS ETC.

28% GST ON SERVICES

  • SERVICES BY WAY OF ADMISSION TO ENTERTAINMENT EVENTS OR ACCESS TO AMUSEMENT FACILITIES INCLUDING EXHIBITION OF CINEMATOGRAPHIC  FILMS, THEME PARKS, WATER PARKS, JOY RIDES, MERRY-GO-ROUNDS, GO-CARTING, CASINOS, RACE-COURSE, BALLET, ANY SPORT EVENT SUCH AS IPL AND THE LIKE;
  • SERVICES PROVIDED BY A RACE CLUB BY WAY OF TOTALISATOR OR A LICENSED BOOK MARKER IN SUCH CLUB.
  • GAMBLING.
  • ACCOMMODATION IN HOTELS INCLUDING 5 STAR AND ABOVE RATED HOTELS, INNS, GUEST HOUSES, CLUBS, CAMPSITES, OR OTHER COMMERCIAL PLACES MEANT FOR RESIDENTIAL OR LODGING PURPOSES, WHERE ROOM RENT IS RS.7500/= AND ABOVE PER NIGHT PER ROOM.
  • ANY OTHER SERVICES AS NOTIFIED BY GST COUNCIL.
  • PRIVATE LOTTERIES.

FOR GOLD THE GST HAS BEEN SET 3%.

THE PETROLEUM PRODUCTS SUCH AS PETROL DIESEL, NATURAL GAS, AVIATION FUEL HAVE BEEN KEPT OUTSIDE THE GST AMBIT.

RELATED TERMS: