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Press releases relating to changes in rates of goods the 25th meeting of the GST Council held in New Delhi on 18.01.2018: EximGuru.com




Recommendations for Changes In GST/IGST Rate and
Clarifications in Respect of GST Rate on Certain Goods
[As per discussions in the 25th GST Council Meeting held on 18th January, 2018]

These decisions of the GST Council are being communicated for general information, and will be given effect to through Gazette notifications / circulars which only shall have the force of law.

A. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 18%:

S. No. Chapter/Heading/Subheading/Tariff item Description
1 87 Old and used motor vehicles [medium and large cars and SUVs] on the margin of the supplier, subject to the condition that no input tax credit of central excise duty/value added tax or GST paid on such vehicles has been availed by him.
2 8702 Buses, for use in public transport, which exclusively run on bio-fuels.

B. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 12%:

S. No. Chapter/Heading/Subheading/Tariff item Description
1 87 All types of old and used motors vehicles [other than medium and large cars and SUVs] on the margin of the supplier of subject to the conditions that no input tax credit of central excise duty /value added tax or GST paid on such vehicles has been availed by him.

C. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 18% TO 12%:

S. No. Chapter/Heading/Subheading/Tariff item Description
1 1704 Sugar boiled confectionary
2 2201 Drinking water packed in 20 litters bottles
3 2809 Fertilizer grade Phosphoric acid
4 29 or 38 Bio-diesel
5 38 The following Bio-pesticides, -

S. No. Name of the bio pesticide
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan

6 4418 Bamboo wood building joinery
7 8424 Drip irrigation system including laterals, sprinklers
8 8424 Mechanical Sprayer

D. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 18% TO 5%:

S. No. Chapter/Heading/Subheading/Tariff item Description
1 13 Tamarind Kernel Powder
2 1404/3305 Mehendi paste in cones
3 2711 LPG supplied for supply to household domestic consumers by private LPG distributors
4 88 or any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads

E. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 12% TO 5%:

S. No. Chapter/Heading/Subheading/Tariff item Description
1 4601, 4602 Articles of straw, of esparto or of other plaiting materials; basketware and wickerwork

F. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR INCREASE FROM 12% TO 18%:

S. No. Chapter/Heading/Subheading/Tariff item Description
1 5601 22 00 Cigarette filter rods

G. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 12% TO 5% WITH NO REFUND OF UNUTILISED INPUT TAX CREDIT:

S. No. Chapter/Heading/Subheading/Tariff item Description
1 5801 37 20 Velvet fabric

H. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 3% TO 0.25%:

S. No. Chapter/Heading/Subheading/Tariff item Description
1 7102 Diamonds and precious stones

I. NIL GST RATE:

(i) Vibhuti
(ii) Parts and accessories for manufacture of hearing aids.
(iii) De-oiled rice bran


J. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR INCREASE FROM NIL TO 5%:

S. No. Chapter/Heading/Subheading/Tariff item Description
1 2302 Rice bran (other than de-oiled rice bran)

K. CHANGES IN COMPENSATION CESS ON CERTAIN GOODS:

S. No. Chapter/ Heading/ Subheading/ Tariff item Description Present Compens ation Cess Rate Compensation Cess Rate Recommended
1 8702 Motor vehicles [falling under heading 8702, as it was in excise regime] cleared as ambulances, duly fitted with all fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such vehicles.10- 13 seater buses and ambulances, subject to specified conditions. 15% Nil
2 87 Old and used motor vehicles [medium and large cars and SUVs], on the margin of the supplier, subject to the condition that no input tax credit of central excise duty/value added tax or GST paid on such vehicles has been availed by him. Applicable rate Nil
3 87 All types of old and used motors vehicles [other than medium and large cars and SUVs] on the margin of the supplier of subject to the conditions that no input tax credit of central excise duty /value added tax or GST paid on such vehicles has been availed by him. Applicable rate Nil

L. CHANGES IN IGST RATE RECOMMENDED ON CERTAIN GOODS:

S. No. Chapter/ Heading/ Subheading/ Tariff item Description Present IGST Rate IGST Rate Recommended
1 88or any other chapter Satellites and payloads and Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads 18% 5%

M. MODIFICATION IN DEFINITION/ CLARIFICATION IN RESPECT OF CHANGES IN GST/IGST RATES ON GOODS:

S. No. Chapter/ Heading/ Subheading/ Tariff item Description Present GST Rate Modification/clarification Recommended
1 27 Poly Butylene Feed Stock & Liquefied Petroleum Gas 18% The GST to apply only on the net quantity of Poly Butylene Feed Stock or Liquefied Petroleum Gases retained for the manufacture of Poly Iso Butylene or Propylene or di-butyl para cresol respectively, subject to specified conditions.
2 Any chapter Rail coach industry Applicable GST rate Only the goods falling under chapter 86 attract 5% GST rate with no refund of unutilised ITC.Goods falling in any other chapter will attract applicable GST rate under the respective chapters, even if supplied to the Indian railways.
3 2701 Coal rejects 5% + Rs. 400 PMT Compensation Cess Coal rejects fall under heading 2701 and attract 5% GST and Rs. 400 PMT Compensation Cess.

It is proposed to issue notification giving effect to the recommendations of the Council on 25th January, 2018 to be effective from 00 HRS on 25th January, 2018

 


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