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Updated Item Wise List of Goods & Services Tax Rates in 2019
Updated on: 04 Jun 2024 // 6 min read // #mmm news
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Goods and Service Tax, as the name indicates, is an indirect tax applied to both goods and services, at a uniform rate. The GST tax system has primarily been implemented with the objective to eliminate numerous indirect taxes such as Service Tax, CST and VAT amongst others, as well as to treat both, goods and services at par.

The implementation of GST has been somewhat tricky, with as many as 36 GST Council Meetings, since the introduction of this unified tax system on July 1st, 2017 in India.

In the recently held 36th GST council meeting, a GST rate cut on electric vehicles, and related services was announced. This is in line with the government’s efforts to promote the purchase of electrical and hybrid vehicles, as a means to tackle the increasing problem of pollution. The new change has been put into effect since August 1st, 2019.

The following is the updated itemised list of GST rates.

ItemGST
Electric Cars5%
Chargers or Charging Stations5%
e-Bus Hiring (seating capacity>12)No GST

In the 34th GST Council Meeting held on 19th March 2019, the rates for affordable and non-affordable under-construction housing were slashed. These reduced rates, will however only be applicable in case where the builder or developer DOES NOT avail any input tax credit.

The following is the updated list of GST Rates 2019 with respect to the same.

ItemGST
Affordable Under Construction Housing1%
Non-Affordable Under Construction Housing5%

In the 33rd GST Council Meeting held on 24th February 2019, the basic exemption limit for good suppliers was increased to Rs. 20 Lakh from Rs. 40 Lakh. The same remains unchanged for suppliers of services.

Yet another highlight of this meeting was the new composition scheme of a fixed GST rate at 6% for service providers with a turnover of over 50 Lakh per annum in the preceding financial year.

The large majority of changes in the GST rates were brought about after the 31st GST Council Meeting held on 22nd December 2018.

The following is the updated list of GST rates with respect to the same.

ItemGST
Provisionally Preserved VegetablesNil
Steamed, Frozen, Boiled VegetablesNil
Music BooksNil
Parts For Manufacturing Renewable Energy Devices(Chapter 84,85,94)5%
Natural Cork5%
Walking Stick5%
Marble Rubble5%
Fly Ash Blocks5%
Agglomerated Cork12%
Roughly Squared Or Debugged Cork12%
Natural Cork Articles12%
Movie Tickets Of Rs. 100 And Below12%
Movies Tickets Above Rs. 10018%
Retreated And Used Pneumatic Rubber Tyres18%
Third-Party Insurance Of Vehicles12%
Handicapped Mobility Vehicle Accessories5%
Power Banks18%
Video Game Consoles18%
Equipment Used For Billiards And Snooker18%
Sport Related Items With HSN Code 950418%
Colour Television Sets And Monitors Of Up To 32”18%
Digital & Video Camera Recorders18%
Pulleys, Transmission Shafts, Cranks And Gear Boxes Under Hsn 8483          18%
Air Travel Of Pilgrims(For Non-Scheduled/Chartered Operations)18%
Footwear5%18% (based on transaction value)
Flexible Intermediate Bulk Container (Fibc)12%

Yet another major change in the GST Rates 2019 was a result of the 28th GST Council Meeting held on 21st July 2018.

The following is the updated list of GST rates on goods with respect to the same.   

ItemGST Rates
Rakhi (Other Than That Of Precious Or Semi-Precious Material )Nil
Sanitary NapkinsNil
Circulation And Commemorative CoinsNil
Raw Material For BroomNil
Stone/Marble/Wood DeitiesNil
Sal Leaves And Its ProductsNil
Khali DonaNil
Coir Pith CompostNil
Chenille Fabrics And Other Fabrics Under 58015%
Handloom Dari5%
Phosphoric Acid (Fertiliser Grade)5%
Handmade Carpets, Textile Floor, Coverings5%
Knitted Cap/Topi With Retail Sale Value Exceeding Rs. 1000  12%
Kota Stones And Similar Stones (Other Than Polished)5%
Ethanol For Sale To Oil Marketing Companies For Blending With Fuel5%
Solid Bio Fuel Pellets5%
Marine Engine5%
Bamboo Flooring12%
Hand Operated Rubber Roller12%
Brass Kerosene Pressure Stove12%
Zip And Slide Fastener12%
Handicrafts (Excluding Handmade)           12%
Handbags Including Pouches And Purses; Jewellery Box           12%
Fuel Cell Vehicle12%
Television Sets Up To 26.8”18%
Glaziers’ Putty, Grafting Putty, Resin Cement18%
Refrigerators, Freezers, Water Cooler, Milk Coolers, Ice Cream Freezer18%
Washing Machines18%
Food Grinders & Mixer18%
Vacuum Cleaners18%
Paints And Varnishes (Including Enamels And Lacquers)18%
Shavers, Hair Clippers18%
Hair Cleaners18%
Storage Water Heaters18%
Immersion Heaters18%
Hair Dryers, Hand Dryers18%
Electric Smoothing Irons18%
Scent Sprays18%
Toilet Sprays18%
Pads For Application Of Cosmetics Or Toilet Preparations18%
Lithium-Ion Batteries18%
Powder Puffs18%
Special Purpose Motor Vehicles18%
Work Trucks (Self-Propelled, Not Fitted With Lifting Or Handling Equipment)18%
Trailers &Semi Trailers18%

Here is the updated GST rates list on goods with respect to the 31st GST Council Meeting.

ItemGST Rates
Supply of e-Books    5%
Supply of Multimodal Transportation       12%

In the previously held GST Council Meetings, rates for other goods and services were fixed, and are as follows- 

ItemGST
Vibhuti0%
De-Oiled Rice Bran0%
Parts Used To Manufacture Hearing Aids0%
Old And Used Motor Vehicles [Medium And Large Cars And Suvs] Without ITC18%
Public Transport Buses That Run On Biofuel18%
Services Of Joy Rides18%
Drinking Water Packed In 20 Litres Bottles12%
Drip Irrigation System12%
Sprinklers12%
Biodiesel12%
Drip Irrigation System12%
Biodiesel12%
Sugar Boiled Confectionery12%
Services Of Construction Of Metro / Mono-Rail12%
Mining Of Petrol Crude12%
LPG For Household Use5%
Tamarind Kernel Powder5%
Mehndi Paste In Cones5%
Raw Materials And Consumables Needed For Launch Vehicles/Satellites5%
Tailoring Services5%
Velvet Fabric (Without Refund Of ITC)5%
Articles Of Straw, Of Esparto Or Of Other Plaiting Materials5%
Diamonds And Precious Stones0.25%
Rice Bran (Other Than De-Oiled Rice Bran)5%
Cigarette Filter Rods18%
Shampoo18%
Perfume18%
Tiles18%
Watches18%
Wet Grinders12%
Tanks12%
Condensed Milk12%
Refined Sugar12%
Diabetic Food12%
Desiccated Coconut5%
Idli/Dosa Batter5%
Coir Products5%
Duar MealNil
Khandsari SugarNil
Dried VegetablesNil
Restaurants In Hotels With Room Tariffs Less Than Rs. 7,5005%
Restaurants In Hotels With Room Tariffs More Than Rs. 7,50018%
Outdoor Catering Services18%

The prevalent GST Rates for everyday goods are as follows:

ItemGST
Milk0%
Kajal0%
Eggs0%
Curd0%
Lassi0%
Children’s Drawing & Colouring Books0%
Unpacked Food Grains        0%
Unbranded Atta0%
Unpacked Paneer     0%
Unbranded Maida0%
Besan0%
Gur0%
Unbranded Natural Honey0%
Prasad0%
Fresh Vegetables0%
Palmyra Jaggery0%
Salt0%
PhoolJhadoo0%
Sugar5%
Packed Paneer5%
Tea5%
Coal5%
Edible Oils5%
Raisin5%
Domestic LPG5%
Roasted Coffee Beans5%
Pds Kerosene5%
Skimmed Milk Powder5%
Cashew Nuts5%
Milk Food For Babies5%
Fabric5%
Coir Mats, Matting & Floor Covering5%
Footwear Less Than Rs. 5005%
Apparel Less Than Rs. 1,0005%
Spices5%
Agarbatti5%
Mishti/Mithai (Indian Sweets)5%
Life-Saving Drugs5%
Coffee (Instant)5%
Butter Computers12%
Ghee12%
Processed Foods12%
Almonds12%
Mobiles12%
Fruit Juices12%

Preparations Of Vegetables, Fruits, Nuts Or Other PartsOf Plants Including Pickle Murabba, Chutney, Jam, Jelly

12%
Packed Coconut Water12%
Umbrella12%
Hair Oil18%
Capital Goods18%
Toothpaste18%
Industrial Intermediaries18%
Soap18%
Ice-Cream18%
Pasta18%
Toiletries18%
Corn Flakes18%
Computers18%
Soups18%
Printers18%
Small Cars (+1% Or 3% Cess)28%
High-End Motorcycles (+15% Cess)28%
Consumer Durables Such As AC And Fridge           28%

Luxury & Sin Items Like Bmws, Cigarettes

And Aerated Drinks (+15% Cess)

28%

 The prevalent GST Rates for everyday services are as follows:

ItemGST
Restaurants Serving Alcohol18%
Non-AC Restaurants12%
Education ServicesNil
Healthcare ServicesNil

This updated list of GST rates on various goods and services will certainly serve as a handy guide for tax purposes and other day-to-day calculations.

Also Read: What is the Impact of GST on a Personal Loan?