Updated Item Wise List of Goods & Services Tax Rates in 2019

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Updated Item Wise List of Goods & Services Tax Rates in 2019

September 5, 2019

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 1^st, 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 1^st, 2019.

The following is the updated itemised list of GST rates.

Item	GST
Electric Cars	5%
Chargers or Charging Stations	5%
e-Bus Hiring (seating capacity>12)	No GST

In the 34^th GST Council Meeting held on 19^th 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.

Item	GST
Affordable Under Construction Housing	1%
Non-Affordable Under Construction Housing	5%

In the 33^rd GST Council Meeting held on 24^th 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 31^st GST Council Meeting held on 22^nd December 2018.

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

Item	GST
Provisionally Preserved Vegetables	Nil
Steamed, Frozen, Boiled Vegetables	Nil
Music Books	Nil
Parts For Manufacturing Renewable Energy Devices(Chapter 84,85,94)	5%
Natural Cork	5%
Walking Stick	5%
Marble Rubble	5%
Fly Ash Blocks	5%
Agglomerated Cork	12%
Roughly Squared Or Debugged Cork	12%
Natural Cork Articles	12%
Movie Tickets Of Rs. 100 And Below	12%
Movies Tickets Above Rs. 100	18%
Retreated And Used Pneumatic Rubber Tyres	18%
Third-Party Insurance Of Vehicles	12%
Handicapped Mobility Vehicle Accessories	5%
Power Banks	18%
Video Game Consoles	18%
Equipment Used For Billiards And Snooker	18%
Sport Related Items With HSN Code 9504	18%
Colour Television Sets And Monitors Of Up To 32”	18%
Digital & Video Camera Recorders	18%
Pulleys, Transmission Shafts, Cranks And Gear Boxes Under Hsn 8483	18%
Air Travel Of Pilgrims(For Non-Scheduled/Chartered Operations)	18%
Footwear	5%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 28^th GST Council Meeting held on 21^st July 2018.

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

Item	GST Rates
Rakhi (Other Than That Of Precious Or Semi-Precious Material )	Nil
Sanitary Napkins	Nil
Circulation And Commemorative Coins	Nil
Raw Material For Broom	Nil
Stone/Marble/Wood Deities	Nil
Sal Leaves And Its Products	Nil
Khali Dona	Nil
Coir Pith Compost	Nil
Chenille Fabrics And Other Fabrics Under 5801	5%
Handloom Dari	5%
Phosphoric Acid (Fertiliser Grade)	5%
Handmade Carpets, Textile Floor, Coverings	5%
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 Fuel	5%
Solid Bio Fuel Pellets	5%
Marine Engine	5%
Bamboo Flooring	12%
Hand Operated Rubber Roller	12%
Brass Kerosene Pressure Stove	12%
Zip And Slide Fastener	12%
Handicrafts (Excluding Handmade)	12%
Handbags Including Pouches And Purses; Jewellery Box	12%
Fuel Cell Vehicle	12%
Television Sets Up To 26.8”	18%
Glaziers’ Putty, Grafting Putty, Resin Cement	18%
Refrigerators, Freezers, Water Cooler, Milk Coolers, Ice Cream Freezer	18%
Washing Machines	18%
Food Grinders & Mixer	18%
Vacuum Cleaners	18%
Paints And Varnishes (Including Enamels And Lacquers)	18%
Shavers, Hair Clippers	18%
Hair Cleaners	18%
Storage Water Heaters	18%
Immersion Heaters	18%
Hair Dryers, Hand Dryers	18%
Electric Smoothing Irons	18%
Scent Sprays	18%
Toilet Sprays	18%
Pads For Application Of Cosmetics Or Toilet Preparations	18%
Lithium-Ion Batteries	18%
Powder Puffs	18%
Special Purpose Motor Vehicles	18%
Work Trucks (Self-Propelled, Not Fitted With Lifting Or Handling Equipment)	18%
Trailers &Semi Trailers	18%

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

Item	GST 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-

Item	GST
Vibhuti	0%
De-Oiled Rice Bran	0%
Parts Used To Manufacture Hearing Aids	0%
Old And Used Motor Vehicles [Medium And Large Cars And Suvs] Without ITC	18%
Public Transport Buses That Run On Biofuel	18%
Services Of Joy Rides	18%
Drinking Water Packed In 20 Litres Bottles	12%
Drip Irrigation System	12%
Sprinklers	12%
Biodiesel	12%
Drip Irrigation System	12%
Biodiesel	12%
Sugar Boiled Confectionery	12%
Services Of Construction Of Metro / Mono-Rail	12%
Mining Of Petrol Crude	12%
LPG For Household Use	5%
Tamarind Kernel Powder	5%
Mehndi Paste In Cones	5%
Raw Materials And Consumables Needed For Launch Vehicles/Satellites	5%
Tailoring Services	5%
Velvet Fabric (Without Refund Of ITC)	5%
Articles Of Straw, Of Esparto Or Of Other Plaiting Materials	5%
Diamonds And Precious Stones	0.25%
Rice Bran (Other Than De-Oiled Rice Bran)	5%
Cigarette Filter Rods	18%
Shampoo	18%
Perfume	18%
Tiles	18%
Watches	18%
Wet Grinders	12%
Tanks	12%
Condensed Milk	12%
Refined Sugar	12%
Diabetic Food	12%
Desiccated Coconut	5%
Idli/Dosa Batter	5%
Coir Products	5%
Duar Meal	Nil
Khandsari Sugar	Nil
Dried Vegetables	Nil
Restaurants In Hotels With Room Tariffs Less Than Rs. 7,500	5%
Restaurants In Hotels With Room Tariffs More Than Rs. 7,500	18%
Outdoor Catering Services	18%

The prevalent GST Rates for everyday goods are as follows:

Item	GST
Milk	0%
Kajal	0%
Eggs	0%
Curd	0%
Lassi	0%
Children’s Drawing & Colouring Books	0%
Unpacked Food Grains	0%
Unbranded Atta	0%
Unpacked Paneer	0%
Unbranded Maida	0%
Besan	0%
Gur	0%
Unbranded Natural Honey	0%
Prasad	0%
Fresh Vegetables	0%
Palmyra Jaggery	0%
Salt	0%
PhoolJhadoo	0%
Sugar	5%
Packed Paneer	5%
Tea	5%
Coal	5%
Edible Oils	5%
Raisin	5%
Domestic LPG	5%
Roasted Coffee Beans	5%
Pds Kerosene	5%
Skimmed Milk Powder	5%
Cashew Nuts	5%
Milk Food For Babies	5%
Fabric	5%
Coir Mats, Matting & Floor Covering	5%
Footwear Less Than Rs. 500	5%
Apparel Less Than Rs. 1,000	5%
Spices	5%
Agarbatti	5%
Mishti/Mithai (Indian Sweets)	5%
Life-Saving Drugs	5%
Coffee (Instant)	5%
Butter Computers	12%
Ghee	12%
Processed Foods	12%
Almonds	12%
Mobiles	12%
Fruit Juices	12%
Preparations Of Vegetables, Fruits, Nuts Or Other PartsOf Plants Including Pickle Murabba, Chutney, Jam, Jelly	12%
Packed Coconut Water	12%
Umbrella	12%
Hair Oil	18%
Capital Goods	18%
Toothpaste	18%
Industrial Intermediaries	18%
Soap	18%
Ice-Cream	18%
Pasta	18%
Toiletries	18%
Corn Flakes	18%
Computers	18%
Soups	18%
Printers	18%
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:

Item	GST
Restaurants Serving Alcohol	18%
Non-AC Restaurants	12%
Education Services	Nil
Healthcare Services	Nil

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?

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