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The GST Council has recommended the GST rates taking into account, inter alia, the
present tax incidence on goods [on account of central excise duty rates / embedded central
excise duty rates / service tax post-clearance embedding, VAT rates or weighted average
VAT rates, cascading of VAT over excise duty and tax incidence on account of CST, octroi,
entry tax, etc.].
2. A list of goods, where the incidence of tax under GST is lower than the present tax
incidence, is as under:
|
S.
No.
|
Description of goods
|
|
|
Food & Beverage
|
|
1. |
Milk powder |
|
2. |
Curd, Lassi, Butter milk
put up in unit container |
|
3. |
Unbranded Natural Honey |
|
4. |
Ultra High Temperature (UHT) Milk |
|
5. |
Dairy spreads |
|
6. |
Cheese |
|
7. |
Cashew nut |
|
8. |
Raisin |
|
9. |
Spices |
|
10. |
Tea |
|
11. |
Wheat |
|
12. |
Rice |
|
13. |
Flour |
|
14. |
Soyabean oil |
|
15. |
Groundnut oil |
|
16. |
Palm oil |
|
17. |
Sunflower oil |
|
18. |
Coconut oil |
|
19. |
Mustard Oil |
|
20. |
Sunflower oil |
|
21. |
Other vegetable edible
oils |
|
22. |
Sugar |
|
23. |
Palmyra jaggery |
|
24. |
Sugar confectionery |
|
25. |
Pasta, spaghetti, macaroni, noodles |
|
26. |
Fruit and vegetable items and other food
products |
|
27. |
Pickle, Murabba, Chutney |
|
28. |
Sweetmeats |
|
29. |
Ketchup & Sauces |
|
30. |
Mustard Sauce |
|
31. |
Toppings, spreads and sauces |
|
32. |
Instant Food Mixes |
|
33. |
Other pulses bari (mungodi) |
|
34. |
Mineral water |
|
35. |
Ice and snow |
|
|
Infrastructure / fuel |
|
36. |
Cement |
|
37. |
Coal |
|
38. |
Kerosene PDS |
|
39. |
LPG Domestic |
|
40. |
Fly ash bricks and fly ash blocks |
|
|
Medical and health |
|
41. |
Insulin |
|
42. |
X ray films for medical use |
|
43. |
Diagnostic kits and reagents |
|
44. |
Glasses for corrective spectacles and flint
buttons |
|
45. |
Spectacles Lenses |
|
46. |
Intraocular lens |
|
47. |
Spectacles, corrective |
|
48. |
Medical furniture |
|
|
Household goods of daily use |
|
49. |
Agarbatti |
|
50. |
Tooth powder |
|
51. |
Hair oil |
|
52. |
Toothpaste |
|
53. |
Kajal [other than kajal pencil sticks] |
|
54. |
Soap |
|
55. |
LPG Stove |
|
56. |
Aluminium foils |
|
57. |
Spoons, forks, ladles, skimmers, cake servers,
fish knives, tongs |
|
58. |
Sewing Machine |
|
59. |
Kerosene pressure lantern |
|
60. |
LED |
|
61. |
Sports goods other than articles and
equipments for general physical exercise |
|
62. |
Phul-jahroo |
|
63. |
Bamboo furniture |
|
|
Educational |
|
64 |
School Bag |
|
65. |
Exercise books and note books |
|
66. |
Childrens' picture, drawing or colouring books |
|
67. |
Staplers |
|
68. |
Printers [other than multifunction printers] |
|
|
Clothing and Footwear |
|
69. |
Silk fabrics |
|
70. |
Woollen fabrics |
|
71. |
Cotton fabrics not containing any other
textile material |
|
72. |
Other Vegetable yarn fabrics |
|
73. |
Manmade filament/fibre fabrics |
|
74. |
Readymade garments and made up articles of
textiles of sale value not exceeding Rs.1000 per piece |
|
75. |
Readymade garments and made up articles of
textiles of sale value exceeding Rs.1000 per piece |
|
76. |
Footwear of RSP upto Rs.500 per pair |
|
77. |
Other footwear |
|
|
Safety
/ security gadgets |
|
78. |
Helmet |
|
79. |
Headgear and parts thereof |
|
80. |
Recorder |
|
81. |
CCTV |
|
|
Agricultural equipment |
|
82. |
Fixed Speed Diesel
Engines of power not exceeding 15HP |
|
83. |
Tractor rear tyres and tractor rear tyre tubes |
|
84. |
Weighing Machinery [other than electric and
electronic] |
|
|
Assistive devices for the differently abled |
|
85. |
Car for Physically
handicapped person |
|
86. |
Braille Watches |
|
|
Miscellaneous |
|
87. |
Kites |
|
88. |
Plastic Tarpaulin |
|
89. |
Baby carriages |
|