Revised List of GST Rates for FY 2017-18

GST Rates Revised for Certain Items

Item	Earlier GST rate	New GST rate
Food items
Cashew nut	12%	5%
Cashew nut in shell	12%	5%(Reverse charge)
Preparations of vegetables, fruits, etc. such as pickle, murabba, chutney, jam, jelly	18%/12%	12%
Ketchup & sauces including mustard sauces	18%	12%
Curry paste, mayonnaise and salad dressings, mixed condiments and mixed seasonings (Fancier sauces)	18%	12%
Ice and snow	12%	5%
Salt, all types	5%	0%
Fuel
Bio gas	12%	5%
Children
Exercise books and notebooks	18%	12%
Children’s’ picture, drawing or colouring books	12%	Nil
Paper punchers, Staplers, Pencil sharpeners	28%	18%
Kites	12%	5%
Baby carriages	28%	18%
Playing cards, board games such as chess, carom ludo, etc. [other than video game consoles and machines]	28%	12%
Swimming pools and paddling pools	28%	18%
Entertainment
Movie tickets costing below Rs. 100	28%	18% with Full ITC
Medical items
Glasses for corrective spectacles and flint buttons	18%	12%
Intraocular lens (replace the eye’s natural lens when it is removed during cataract surgery)	28%	12%
Spectacles, corrective	18%	12%
Insulin	12%	5%
Dental wax	28%	18%
All diagnostic kits and reagents	18%	12%
House & kitchen
Kajal [other than kajal pencil sticks]	28%	Nil
Kajal pencil sticks	28%	18%
Agarbatti	12%	5%
Plastic beads	28%	12%
Plastic Tarpaulin	28%	18%
Bags- School satchels and bags (not leather or composition leather) Toilet cases Hand bags and shopping bags (excluding wicker work or basket work) Vanity bags	28%	18%
Cutlery (Spoons, forks, ladles)	18%	12%
Aluminum foil	28%	18%
Bamboo furniture	28%	18%
Coir mats, matting and floor covering	12%	5%
Muddhas made of sarkanda (stools) Phool bahari jhadoo (brooms)	5%	0%
Computers and electronics
Printers [other than multifunction printers]	28%	18%
Set top Box for TV	28%	18%
Computer monitors not exceeding 17 inches	28%	18%
CCTV	28%	18%
Static Convertors (UPS)	28%	18%
Other items
Postage or revenue stamps, stamp-post marks, first-day covers, etc.	12%	5%
Headgear and parts thereof	28%	18%
Rough precious and semi-precious stones	3%	0.25%

 GST Rates Revised for Industry and Machine Items

Item	Earlier GST rate	New GST rate
Job Work Textile yarns & textile fabrics (not artificial fabrics) Jewelry making (gold and other precious metal jewelry whether plain or with diamonds, precious and semi-precious stones) Printing books (including braille books), newspapers, magazines- remains unchanged Processing leather	18% with Full ITC	5% with Full ITC
Industry items and machine parts
Fly ash blocks	28%	12%
Pre-cast concrete pipes	28%	18%
Salt glazed stone ware pipes	28%	18%
Fixed speed diesel engines	28%	12%
Weighing machinery[not electric or electronic weighing machinery]	28%	18%
Ball bearing, roller bearings, parts & related accessories	28%	18%
Transformers industrial electronics & electrical transformer	28%	18%
Two-way radio (Walkie-talkie) used by defence, police and paramilitary forces etc.	28%	12%
Tractor components	28%	18%
Electrical filaments or discharge lamps	28%	18%
Winding wires	28%	18%
Coaxial cables	28%	18%
Optical fiber	28%	18%
Instruments for measuring length by hand (measuring rods and tapes)	28%	18%