Key highlights:

  • GST Council decided to reduce the GST rate on 40 common use items
  • Food items include walnuts, dried tamarind, idli or dosa batter, etc.
  • It also includes clothing material and other items

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The GST Council late on Saturday took the decision to revise the goods and service tax (GST) rate on mid-size cars, large cars and SUVs by an increase of 2-7%. While it increase the tax on certain car segment, the council also decided to reduce the GST rate on 40 other items.

The included from food items such as walnuts, dried tamarind, idli or dosa batter, custard powder to plastic raincoats, saree fall, textile caps, computer monitors upto 20 inch, kitchen gas lighters and others.

Here is the list of 40 items for which the GST rate has been revised:

S. No.

Description

Present GST Rate

Recommended GST rate
1

Walnuts, whether or not shelled

12%

5%
2

Tamarind dried

12%

 5%
3

Roasted Gram

 12% 5%
4

Custard powder

 28% 18%
5

Batters, including idli / dosa batter

 18% 12%
6

Oil cakes

 Nil for cattle feed 5% for other uses 5% [irrespective of end use]
7 Cotton seed oil cake Nil for cattle feed 5% for other uses Nil [irrespective of end use]
8 Dhoop batti, dhoop, sambhrani and other similar items 12% 5%
9 Medical grade sterile disposable gloves of plastics 28% 18%
10 Plastic raincoats 28% 18%
11 Rubber bands 28% 12%
12 Rice rubber rolls for paddy de-husking machine 28% 18%
13 Duty Credit Scrips 12% 5%
14 Khadi fabric, sold through Khadi and Village Industrries Commission’s outlets 5% Nil
15 Corduroy fabrics 12% 5% [with no refund of ITC]
16 Saree fall 12% 5%
17 Textile caps 18% 12%
18 Idols made of clay 28% Nil
19 Idols of wood, stone [including marble] and metals [other than those made of precious metals] 28% 12%
20 Rough industrial diamonds including unsorted rough diamonds 3% 0.25%
21 Nozzles for drip irrigation equipment or sprinklers [mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders] 18% 12%
22 Charkha for hand spinning of yarns, including amber charkha Nil / 18% Nil
23 Computer monitors upto 20” Note: Computer monitors upto 17” are already at 18% 28% 18%
24 Cotton quilts 18% 5% on cotton quilts not exceeding Rs.1000 per piece, 12% on cotton quilts exceeding Rs.1000 per piece
25 Worked corals, other than articles of coral 28% 5%
26 Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles. Note: Phool bahari jhadoo is already at Nil GST. 5% Nil
27 Kitchen gas lighters 28% 18%
28 Rosaries and prayer beads 18% 5%
29 Hawan samagri Applicable rate 5%
30 Table and Kitchenware etc. of wood 18% 12%
31 Grass, leaf and reed and fibre products, including mats, pouches, wallets 12% 5%
32 Paper Mache articles 18% 5%
33 Stone inlay work 28% 12%
34 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc; other ornamental goods essentially of stone. 28% 12%
35 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic. 28% 12%
36 Tableware, kitchenware, other household articles and toilet articles of porcelain or china [including small accessories bathroom or sanitary fittings such as soap dishes, sponge baskets, toothbrush holders, towel hooks and toilet paper holders] 18% 12%
37 Tableware, kitchenware, other household articles and toilet articles other than of porcelain or china [including small accessories bathroom or sanitary fittings such as soap dishes, sponge baskets, toothbrush holders, towel hooks and toilet paper holders]. 28% 12%
38 Statues and other ornamental articles. 28% 12%
39 All goods, including bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments of base metal including metal bidriware; photograph, picture or similar frames, of base metal; mirrors of base metal. 18% 12%
40 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials (including articles obtained by moulding)]; articles of coral 28% 12%