GST Rate Structure India 2020 – GST Rates Item Wise List pdf
GST Rate Structure India: The GST council has announced the GST rates across goods and services. Find out what rates will be applicable to different goods and services. Download GST Rates India pdf. You can get Item wise GST rates on Goods and Services which will be applicable from 1st July 2017. Goods & Services Tax is a comprehensive, multi-stage, destination-based tax that will be levied on every value addition. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes.
The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have the force of law.
Also, Read: What is GST?
Content in this Article
GST Rates List Item Wise India PDF 2020
- 0% GST Rate – Salt, Milk, Meat, Eggs, Sindoor etc.
- 18% GST Rate – Coffee, Tea, Paneer, Vegetables etc.
- 12% GST Rate – Agarbatti, butter, cheese, ghee, Animal Fat etc.
- 18% GST Rate – Cameras, Steel Products, Soups, Pasta, Ice creams etc.
- 28% GST Rate – Paint, Pan Masala, Automobiles, ATM, Shampoos etc.
Below we have provided the total list of GST Rate for Services in PDF format and divided into each tax slab rate.
|Full List of GST Rates Item Wise India PDF 2017||Download|
|GST Rates for Goods India PDF 2017 (As per May 2017)||Download|
|GST Rate for Services in India PDF 2017 (As per May 2017)||Download|
When GST is Applicable?
Modi Government Want to applicable GST Bill From 1st July 2017, So as per Latest News GST is Applicable from 1st July 2017, Keep visit to our site: www.examupdates.in/gst
GST Rates Finalised, GST Rate Slabs 5%, 12%, 18% & 28%
Though rates of the GST are never the part or the provision of the act as promised in the Rajya Sabha by Hon. Finance Minister Shri Arun Jaitely that upper limit of the tax will be part of the law and therefore upper limit of the tax rate of 14% has been provided in Section 8(1) of CGST /SGST Law) and & 28 % on IGST (Section 5(1) of IGST Law) and therefore, now there will be following categories of the tax rates.
|Rate of Tax||Expected bifurcation||Remark|
|Nil (Exempted Supply)||(0% of CGST & 0% of SGST)||Necessity items may be exempted, which are presently exempted in all the states for VAT. Generally, these will be in the range of 80 to 99 items.|
|5%||(2.5% of CGST & 2.5% of SGST)||Items which are exempted under excise and VAT rate is in the range of 4% to 6% may be covered under this category|
|12%||(6% of CGST & 6% of SGST)||Items on which excise duty is 6% and the VAT rate are in the range of 4% – 6% may be covered under this category|
|18%||(9% of CGST & 9% of SGST)||Majority of the Items, which are not directly needed to the consumer and not covered above will cover in this category.|
|28%||(14% of CGST & 14% of SGST)||All other items which are directly reaching to the consumer including luxury goods, i.e. white goods and beverages|
GST Rates Finalised, GST Rate Slabs 5%, 12%, 18% & 28%. GST rate structure finalised.
GST Nil rate (0%):
No tax will be imposed on items like
- fresh meat,
- fish chicken,
- natural honey,
- fresh fruits and vegetables,
- flour, besan,
- bread, prasad,
- judicial papers,
- printed books,
- handloom etc.
Click here for a list of all goods exempted from GST
GST 5% Items List
Items such as
- fish fillet,
- skimmed milk powder,
- branded paneer,
- frozen vegetables,
- pizza bread,
above mentioned items will attract a tax of 5 per cent. Click here for a list of all Goods Covered under 5% GST Rate
GST 12% Items list
- Frozen meat products,
- dry fruits in packaged form,
- animal fat,
- fruit juices,
- Ayurvedic medicines,
- tooth powder,
- colouring books,
- picture books,
- sewing machine, and
above mentioned items will be under 12 per cent tax slab. Click here for a list of all Goods Covered under 12% GST Rate
GST 18% Items List
Most items are under this tax slab which includes
- flavoured refined sugar,
- pastries and cakes,
- preserved vegetables,
- jams, sauces,
- ice cream,
- instant food mixes,
- mineral water,
- steel products,
- printed circuits,
- speakers and
Click here for a list of all Goods Covered under 18% GST Rate
GST 28% Items list
- Chewing gum,
- chocolate not containing cocoa,
- waffles and wafers coated with chocolate,
- pan masala,
- aerated water,
- shaving creams,
- hair shampoo,
- ceramic tiles,
- water heater,
- weighing machine,
- washing machine,
- vending machines,
- vacuum cleaner,
- hair clippers,
- aircraft for personal use, and
above mentioned items will attract 28 per cent tax – the highest under GST system. Click here for a list of all Goods Covered under 28% GST Rate
GST Council finalises tax rates on 80-90 per cent goods, services. The GST Council on Thursday (18-05-2017) finalised tax rates on 80-90 per cent of goods and services under the four-slab structure with essential items of daily use being kept in the lowest bracket of 5 per cent.
Official sources said that 80-90 per cent of the items have been fitted in 5, 12, 18 or 28 per cent brackets. The fitments, they said, have been done in a way that there is no increase in tax incidence.
GST Rates Compression Between VAT, Service Tax, Excise & GST
|Current Regime||GST Regime|
|Excise Duty % / ST %||VAT %||GST %|
|12.5%||12.5%||28% (For Beverages & White Goods) Cess on SIN Goods|
What is the rate applicable under composition levy?
Suppliers opting for Composition levy shall pay a tax calculated on turnover at the rate as may be prescribed, but shall not be less than 2.5% in the case of the manufacturer and 1% in the case of other suppliers.
It may be noted that the rates 2.5% and 1% would be in respect of CGST as well as SGST and hence, the effective rate would be 5% and 2% respectively. Further, the composition scheme is not available on Services and inter-state outward supplies.
GST Rates – based on RNR: Four rates –
- Merit rate – essential goods or services
- Standard rate – goods or services in general
- Special rate – precious metals
- Nil rate – exempted goods or services
Floor rate with a small band of rates for standard-rated goods/services for CGST & SGST
VAT Rates, Sales Tax Rates and GST Rates of Various Countries
|Country Name||Standard rate*||Other rates**|
|Argentina||21%||27%, 10.5%, 0%|
|China||17%||13%, 11%, 6%, 3%|
|France||20%||10%, 5.5%, 2.1%|
|Ghana||15%||17.5%, 5%, 3%, 0%|
|India||12.5%–15%||20%, 4%–5.5%, 1%, 0%|
|Italy||22%||10%, 5%, 4%|
|Switzerland||8%||3.8%, 2.5%, 0%|
|United Kingdom||20%||5%, 0%|
* Rate shown here is most common standard rate; for regional variations, see each chapter.
** Rates for small businesses and special schemes explained in each chapter.
GST Rate on Tobacco
The Rates of GST on Tobacco Products has been fixed at 5%. However, the CG has decided to limit the rate of cess on tobacco products at INR 4,170 per 1,000 sticks or 290 % ad valorem.
GST Rate on Gold & Jewellery
The GST Council has not yet decided on the rate of GST on Gold and Jewellery Products in India.
If the customer returns the jewellery to the seller, the 18% tax paid at the time of purchase can not be regained. In other words, the value of the jewellery will reduce by 18% GST paid at the time of purchase.
Hence, buyers will get severely impacted. The government is still mulling over the mechanism for GST. Therefore, this impact is tentative and may change as more information flows in on GST rules.
As per the present information, under GST, gold ornaments would be subject to 18% tax, which the jeweller can adjust with input credit. This 18% tax has to be borne by the end customers. Therefore, the final price of the jewellery increases.
GST Rate on Cars Automobiles
The Cars and Automobiles in India are going to attract the highest rate of GST, that is 28% tax bracket.
Unlike the multiple incidences of taxation levied currently, the new tax structure will see a uniform rate of 28 per cent on cars, said a person with knowledge of the decisions made at the GST Council meeting. An additional cess of 1 per cent and 3 per cent is being discussed for a levy on small petrol and diesel cars, respectively.
GST Council revises rates for 66 items on 11th June 2017 (11-06-2017)
After the 16th GST Council meet concluded today, the rates of 66 items under the upcoming GST regime have been revised.
Arun Jaitley said: ” After considering the recommendations, the GST Council has reduced the tax level in 66 out of 133 items on which representations were made by the industries.”
The finance minister added that under the GST, traders, manufacturers and restaurants with turnover of up to Rs 75 lakh can avail the composition scheme, against Rs 50 lakh earlier.
Some of the revised tax items, the FM highlighted were:
- There would be two categories of GST rates on cinema, 28% in case tickets above Rs.100 and 18% in case of tickets up to Rs.100
- Cashew revised from 12% to 5%
- Packaged food, including some fruits and vegetables, pickles, toppings, instant food, sauces revised from 18% to 12%
- Agarbatti revised from 12% to 5%
- Dental wax revised from 28% to 18%
- Insulin revised from 12% to 5%
- Plastic beads revised from 28% to 18%
- Plastic turpolin revised from 28% to 18%
- School bags revised from 28% to 18%
- Exercise books revised from 18% to 12%
- Colouring books revised from 12% to nil
- Pre-cast concrete pipes revised from 28% to 18%
- Cutlery revised from 18% to 12%
- Tractor components revised from 28% to 18%
- Computer printers revised from 28% to 18%
Presently, the entertainment tax is levied by individual states. The states levy a different rate, ranging from 28-110%, and the weighted average for the entire country is about 30%. Under the GST, there will now be two categories for movie tickets. For tickets that cost less than Rs 100, a tax of 18% will be levied. For the tickets costing more than Rs 100, a GST of 28% will be levied.
GST Rates Decided on Gold, Biscuits by GST Council Meeting held on (3rd June 2017)
GST Rates fixed on gold, diamond, footwear, others: GST rate fixed: Gold to be taxed at 3%, biscuits 18%, garments 12%
GST Rates 03/6/2017 Main Highlights
- For gold, the GST has been set at 3 per cent introducing a new tax slab
- GST of 12 per cent will be levied on readymade garments
- Footwear upto Rs 500 is charged at 5% and above it is 18%
- GST on Agri machinery fixed at 5 per cent
- GST on apparel below Rs 1,000 fixed at 5 per cent: Arun Jaitley
- A nominal rate of 0.25 imposed on the rough diamond: Arun Jaitley
- 0 per cent tax on Jute: Arun Jaitley
- GST Council will set up a committee to look into complaints regarding anti-profiteering clause, said Arun Jaitley
- Bidi to be taxed at 28% without cess. However Beedis are still under discussion, no proposal of cess for beedis: Arun Jaitley
- GST rate for gold fixed at 3 per cent: Arun Jaitley
- Gold, gems, jewellery to be taxed at 3 per cent: Arun Jaitley
- Footwear priced below Rs 500 to be taxed at 5%, the rest at 18%: Arun Jaitley
- Readymade garments to attract 12% GST; Yarn and fabric cotton 5 per cent: Arun Jaitley
- GST on all biscuits to be 18%: Arun Jaitley
- Consumers might also see some hike in garment prices
For gold, the GST has been set at 3 per cent introducing a new tax slab, fairly in line with industry expectations that was appealing for 2 per cent. Last month, the GST Council finalised a four-tier structure for taxation of both goods and services at 5, 12, 18 and 28 per cent. According to sources, the proposal for gold was to put it in the 5 per cent slab.
Diamonds will also attract 3 per cent GST, while rough diamonds will have a tax levy of 0.25 per cent. Gems and jewellery have been put in the 3 per cent bracket as well.
The council decided to put bidis in the highest tax category at 28 per cent without cess.
For footwear upto Rs 500, the council chaired by Finance Minister Arun Jaitley fixed the rate at 5 per cent, and for footwear worth over Rs 500, the tax slab has been finalised at 18 per cent.
Biscuits will attract a GST of 18 per cent. Currently, 20.6 per cent is the weighted average for low-priced biscuits, the Finance Minister said.
GST of 12 per cent will be levied on readymade garments. Yarn and fabric cotton will be under the 5 per cent tax slab, the council decided. Manmade fibre will be taxed at 5 per cent, while synthetic fibre will attract an 18 per cent GST.
GST Rates on Services
- All services have been fitted into four different rates, which are 5%, 12%, the standard 18% and the luxury rate of 28%
- Travelling on the metro, local train, religious travel, Haj yatra will all be exempt from GST: revenue secretary, Hasmukh Adhia.
- AC train travel to get cheaper under GST
- Transport services (Railways, air transport) will be under the 5% category because their main input is petroleum, which is outside GST ambit.
- Service tax on non-AC hotels will 12%, on AC hotels that serve liquor will be 18%. The higher tax rate for luxury hotels.
- Hotels and lodges with tariff below Rs 1,000 will be exempt. Those with Rs 2,500-5,000 will be 18%. Luxury hotels will face tax of 28%.
- 28% tax slab on 5-star hotels, race club betting, cinema.
- 18% tax slab for telecom, financial services
- Healthcare and education have been exempted from the service list. Most service structures will remain as is, said sources. This implies services will become cheaper in some segments
- The council has deferred the decision on the tax rates for gold, and also on bidis and cigarettes, to its next meeting, which is scheduled for June 3.
- Restaurants with an annual turnover of less than Rs 50 lakh will fall under the 5 per cent tax slab, while non-ACs food joints will be taxed at 12 per cent. Air-conditioned restaurants with liquor licences will be taxed at 18 per cent.
- Cinema halls were currently paying a service tax of 15 per cent plus a state entertainment tax that ranged from 28 per cent to about 100 per cent. All these will be subsumed under the 28 per cent GST rate, bringing out the costs of service significantly, Jaitley said. Casinos will also come under the 28 per cent tax bracket.
- Work contract services such as those paid by civil contractors for infrastructure construction currently pay a central tax of 6 per cent, state taxes ranging from one to five per cent, but without any input credit.
- E-commerce players to deduct tax at source before paying suppliers. E-retailers such as Flipkart and Snapdeal to pay GST
- Mobile phones, fountain pen ink, tooth powder, incense sticks, feeding bottles, Braille paper, children’s colouring books, umbrellas, pencil sharpeners, tractors, bicycles, contact lenses, spectacle lenses, utensils, sports goods, fishing rods, combs, pencils and hand paintings have been placed under the 12% tax rate under GST.
- Cheaper Services after GST – Radio taxi, Movies, Entertainment services, AC train travel, Air travel, Restaurants, Dhabas
The following amendments/additions are required to be made to the aforesaid document: 23-05-2017
1. In S.No.22,-
- (i) In the Nil rate column, the entry “Tender coconut water put in unit container and bearing a registered brand name [2202 90 90]”, may be read as: “Tender coconut water other than putting in unit container and bearing a registered brand name [2202 90 90]”.
- (ii) In 12% rate column, in the entry “Fruit pulp or fruit juice based drinks [2202 90 30]”, tariff item 2202 90 30 may be read as 2202 90 20.
2. In S.No.85, in the 28% rate column, the entry “Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter ” may be omitted. “8543 Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter” is already covered in the 18% rate column.
3. In the footnote below the Table which gives the list of goods for which the GST rates are yet to be decided by the GST Council, the following entries may be added:
- (i) Cereals and flour put up in a unit container and bearing a registered brand name.
- (ii) Puja samagri including havan samagri will be under Nil category. However, the exact formulation for the same is yet to be finalised
GST Rates on Goods
Updates from GST Council Meeting Held on 18th May 2017 –
81% items to be taxed below 18% rate under GST: The Goods and Services Council today finalised tax rates for 1,211 items with a majority of items being kept in under 18 per cent rate slab.
Out of total 81 per cent items, exemptions have been given for 7% goods, while 14% goods are in 5% category; 17% goods are in 12% category; 43% goods in 18% category; and 19% goods in 28% category.
Highlights of GST Council meeting 2017
- Sugar, Tea, Coffee (except Instant) and edible oil to fall under 5 per cent slab, while cereals, milk to be part of the exempt list under GST.
- In a big boost to the industry, Council has set the rate for capital good, industrial intermediate items at 18 per cent
- Coal to be taxed at 5 per cent against current 11.69 per cent
- Toothpaste, hair oil, soaps will be taxed at 18 per cent, it is being taxed at 28 per cent, currently.
- Common man items have gone into 12 per cent and 18 per cent slab
- Indians sweets or mithai in 5 per cent slab.
- Hair oil, toothpaste and soaps will be taxed at 18 per cent under GST, significantly lower than the present effective rate of 28 per cent.
- Most exemptions for services to continue
- Service tax, the luxury tax will be subsumed in GST
- GST rate for branded garments at 18 per cent
- Transportation to fall under 5 per cent bracket
- GST Council to mull beedi, cigarette, gold
- All hotel services with tariff over Rs 5,000 to be taxed at 28 per cent
small cars will face 28% GST, along with a small cess, while luxury cars will attract 15% cess in addition of the tax. Consumer durables such as AC and fridge too are in the 28% bracket, although officers said given the current incidence of 30-31%, there should be a reduction in prices.
GST Rates are Standard Across
The above mentioned GST Rates apply to all the following states such as Andhra Pradesh (AP), Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Delhi, Goa, Gujarat, Haryana, Himachal Pradesh, Jammu & Kashmir, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra Manipur, Meghalaya, Mizoram, Nagaland, Odisha (Orissa), Punjab, Rajasthan, Sikkim, Tamil Nadu (TN), Telangana, Tripura, Uttar Pradesh (UP East & UP West), Uttarakhand, West Bengal(WB).
In the GST system, when all the taxes are integrated, it would make possible the taxation burden to be split equitably between manufacturing and services.