Goods & Services Tax (GST) Rate List

By Bedashruti Roy
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Goods & Services Tax (GST) Rate List

GST rate list in India ( Item and product wise detailed list.
The Goods and Services Tax implementation has now made its way to India which would provide a big relief from the multiple indirect taxes that are imposed on almost all goods and products. GST will be soon on action from 1st of July on large number of products that is surely going to create a big impact on earning of various companies. GST, which is currently the attention seeker of the market, will provide goods and services taxed at nil, 5%, 12%, 18% and 28%. Below here is the current rate list of the most important goods and services that we use in our day to day life.

GST Rate List

Products Current Tax rate (%) GST (%)
Perfume 17.5 - 27 18
Cosmetics 28
Cheese 5-14.5 12
Butter 12
Glucometers 11-20.5 12
Tableware - Metal 11 18
Revised 12% for spoons, forks, ladles, skimmers, cake servers, fish knives, tongs
Tableware - Ceramic 17.5 18
Tableware - Wood 18 and 28
Tableware - Plastic 18
Kitchenware - Metal 11-20.5 18
Revised 12% for Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs
Kitchenware-Ceramic 17.5 - 27 18
Kitchenware-Wood 18 and 28
Kitchenware-Plastic 18
Kitchenware-Fly ash 18
X-Ray Apparatus (for medical, dental & veterinary) 17.5-27 12
X-Ray Apparatus 28
Footwear (below Rs. 500) 14.41 5
Footwear(above Rs. 500) 14.41 18
Readymade garments (below Rs. 1000) 5-6 5
Readymade garments (above Rs. 1000) 18.5 12
Biscuits( Less than Rs. 100/kg) 11.89 18
Biscuits(Above Rs. 100/kg) 16.09 18
Corn-flakes 9.86 18
Wrist watch 20.64 28
Jam 5.66 18
Baby food (sold in unit containers) 7.06 18
Cellular Phone 13-24 12
Small Cars (<4m <1200 cc petrol) 25-27 28+1 (cess)
Small Cars (<4m <1500 cc diesel) 25-27 28+3 (cess)
Mid-segment (<1500 cc) 36-40 28+15 (cess)
Cars with 1500 cc & larger engines 41.5-44.5 28+15 (cess)
Vehicles for transport with 10 to 13 passenger capacity (cannot be considered as bus) 39-41 28+15
Motorcycles 25-35 28
Motorcycles Engine >350 25-35 28+3 (cess)
Mobile & Smartphones 13.5 12
Television 25-27 28
Stationery (Plastics) 11-27 18
Stationery (Paper) 12 and 18
Rates revised on following items from 18% to 12% - Exercise books and note books
Stationery (Pen/Fountain Pen)  
Rates revised on following items from 18% to 12% - Eraser
Renewable energy devices 17-18 5
Iron Ore 17-18 5
Digital Cameras 25-27 28
Luxury items like yacht 25-27 28+3 (cess)
Music Instruments (Handmade) 0-12.5 0
Music Instruments (Other than Handmade) 25-27 28
Source : NDTV ; EY

GST on Mobile & Smartphones

The Government of India by implementing GST has decided to lowerdown the taxes levied on smartphones and mobiles. It has taken this decision to encourage manufacturing in the country. The GST rate on mobile and smartphones is 12% now which is lower than the tax that the companies had to pay earlier. The earlier amount of tax that the mobile and smartphone companies paid to the Indian Government is 13.5% which means a reduction of 1.5% has taken place which has affected the price of the mobile and smartphones and has resulted to a 5%-10% price cut in the product category.

Find out More Post GST Offers and Discounts on Smartphones & Mobiles (iPhone, Moto, Mi, Samsung)

GST on Dairy products

The government of India has decided to impose no tax on fresh milk, pasteurised milk, separated milk, milk and cream, not concentrated nor containing added sugar, Curd, Lassi and Buttermilk. There would also be no tax for Chena or paneer other than put up in unit containers which has a registered brand name.

On the other hand the government has imposed 5% tax on products such as milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, Cream, yogurt, and other fermented or acidified milk and cream. Also products which consists of natural milk constituents, whether or not containing added sugar or other sweetening matter, which is not included or specified elsewhere also comes with 5% tax. And lastly chena or paneer put up in unit container and bearing a registered brand name will be taxed at 5%.

Following 5% tax, the government has fixed 12% tax rate on products such as butter, ghee, butter oil, oils derived from milk, dairy spreads and cheese. And lastly, for condensed milk a tax rate of 18% has been imposed.

GST on Vegetables

It has been fixed that there would be no tax for fresh vegetables, other than the ones in frozen or preserved state. Vegetables such as potatoes, tomatoes, Onions, Cabbages, cauliflowers, kohlrabi and others, either fresh or chilled will bear no tax. While on the other hand vegetables which are frozen or provisionally preserved with the use of sulphur dioxide gas, brine, sulphur water or any other such preservation process which cannot be consumed at that moment falls under the tax rate of 5%.

GST on Fertilisers

The government of India has come up with a well organised tax rate for fertilisers which is the most important section to be looked after. So it has been decided that here would be no tax for Organic manure, other than the ones put up in unit containers and which carries a brand name with it. Following this, there would be a charge of 12% tax on all fertilizers which are clearly not to be used as fertilizers. And finally any good which is clearly mentioned not to be used as a fertilizer would be bearing a tax of 18%.

GST on Cereals

The best part about the updated GST rate list is that all cereals available in the market such as wheat, meslin, rye, barley, oats, maize, rice, grain sorghum, buckwheat, millet, canary seed, jawar, bajra and ragi would bear no tax. Only if the product is put up in unit containers which has a registered brand name would be bearing the amount of tax written on the container.

GST on Aquatic invertebrates

The government has implemented no tax for fish seeds, prawn / shrimp seeds which may be either processed, unprocessed, cured or in frozen state. Live fish or fish which is fresh or chilled would also be bearing no tax. There is alo no tax for crustaceans and molluscs( whether in shell or not, live, fresh or chilled). On the other hand all aquatic invertebrates other than fish seeds, prawn / shrimp seed which is either processed, cured or in frozen state will be bearing 5% tax. Fish, Crustaceans and molluscs whether in shell or not, dried, frozen, in brine, cooked etc would carry along with it 5% tax.

GST on Live stock

Another most important section under the GST rate list is the living animals. All goods other than live horses such as Live asses, mules and hinnies, Live bovine animals, Live swine, Live sheep and goats, Live poultry, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls would bear no tax. Also other live animal such as Mammals, Birds, Insects would fall under no tax category. Finally, as mentioned above only live horses would be taxed at a rate of 12%.

GST on Tobacco

The government of India has fixed 5% tax on tobacco leaves(under reverse charge) which is directly followed by 28% tax on all goods not specified elsewhere, other than biris.

GST on Meat

All goods other than the ones in frozen state and put up in unit containers comes under no tax category. Products such as meat of bovine animals, meat of swine, Meat of sheep or goats, Meat of horses, asses, mules or hinnies which are either fresh or chilled would be bearing no tax. Even edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies(fresh or chilled) would fall under this category.

Whereas, goods that are in frozen state and put up in unit containers bears tax. Pig fat, free of lean meat and poultry fat which may be not rendered or otherwise extracted, salted, in brine, dried or smoked and put up in unit containers would bear a tax rate of 12%. Also meat and edible meat offal which is salted, in brine, dried or smoked and put up in unit containers would carry 12% tax.

GST on Plastics and articles

The government of India has decided that only plastic bangles would carry no tax rate and feeding bottles would be bearing a tax rate of 12%. This is then followed by 18% tax on all Primary polymers falling under 3901 to 3913, Ion exchangers based on primary polymers [3914] and Waste, parings and scrap, of plastics. Even goods such as canes of plastics, Tubes, pipes and hoses, self-adhesive plates, sheets, film, foil, etc. of plastics would bear 18% tax rate. And lastly articles for conveyance or packing of goods, etc made of plastic would also carry 18% tax.

And finally floor coverings of plastics, whether or not self-adhesive(in rolls or in form of tiles), wall or ceiling coverings of plastics, Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and even sanitary ware of plastics would carry along with it 28% tax rate.

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