CBEC : GST Rate on Goods wef 18th July 2022
Table of Contents
The CBEC issue Amendment in GST Rate on Goods wef 18th July, 2022
The CBIC amended the Goods Rate Notification No. 06/2022, dated July 13, 2022 in the following ways in
Schedule I – 2.5%
| S. No. | Chapter/
Heading |
Description of Goods | GST rate
applicable w.e.f 18.07.2022 |
| 65 | 3006 | Pharmaceutical goods specified in Note 4 to
this Chapter i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals, other than contraceptives and Ostomy appliances. |
12% |
| 85B | 4107 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 | 12% |
| 181B | 3006 | Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes. | 5% |
| 255A | 9021 | Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens other than hearing aids | 5% |
| 85F | 4115 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | 12% |
| 197 | 8433 | Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof | 12% |
| 91A | 1701 or
1702 |
Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khansari Sugar, pre-packaged and labelled. | 5% |
| 85C | 4112 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 | 12% |
| 98A | 1904 | Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as Khoi, parched paddy or rice coated with sugar or Gur, commonly known as Burkem per-packaged and labelled | 5% |
Schedule II – 6%
| S. No. | Chapter/
Heading |
Description of Goods | GST rate
applicable w.e.f 18.07.2022 |
| 16 | 0804 | Dates (soft or hard), figs, pineapples, avocados, guavas , mangoes (other than mangoes sliced, dried) and mangosteens,dried | 12% |
| 85D | 4113 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 | 12% |
| 30A | 2706 | Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 18% |
| 85E | 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | 12% |
| 125A | 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 12% |
Schedule III – 9%
| S. No. | Chapter/Heading | Description of Goods | GST rate applicable w.e.f 18.07.2022 |
| 329A | 8437 | Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof | 18% |
| 317D | 8414 90 12 | Parts of air or vacuum pumps and compressors of bicycle pumps | 18% |
| 54C | 3215 | All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink | 18% |
| 317C | 8414 20 10 | Bicycle pumps | 18% |
| 176B | 6815 | Fly ash blocks with 90 per cent. or more fly ash content; Fly ash blocks | 12% |
| 328B | 8434 | Milking machines and dairy machinery | 18% |
| 182D | 6815 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included other than Fly ash bricks; Fly ash aggregates; Fly ash blocks | 18% |
| 148 | 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 | 18% |
| 194A | 8419 12 | Solar water heater and system | 12% |
| 301A | 8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor | 18% |
| 328A | 8433 | Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof 8433 90 00 | 18% |
| 157B | 4907 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips); Cheques, lose or in book form | 18% |
| 302A | 8214 | Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) | 18% |
| 302B | 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish knives, butter-knives, sugar tongs and similar kitchen or tableware | 18% |
| 317A | 8413 | a) Concrete pumps 8413 40 00; (b) other rotary positive displacement pumps 8413 60 (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 18% |
| 371A | 84 or 85 | E-waste Explanation. – For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer”; | 18% |
| 376AC | 8509 | Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 | 18% |
| 390 | 8539 | Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps | 18% |
| 406A | 8807 | Parts of goods of heading 8801 | 18% |
| 413 | 9017 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines,
pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes micrometres, callipers), not specified or included elsewhere in this chapter |
18% |
| 438A | 9405 | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, pteroma, glass chimney, and parts thereof; | 18% |
Schedule VI – 0.125%
| S.
No. |
Chapter /
Heading |
Description of Goods | |
| 1 | 7102 | Rough diamonds or simply sawn diamonds, industrial or non-industrial | 0.25% |
| 2 | 7104 | Synthetic or reconstructed precious or semiprecious stones other than diamonds, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones other than diamonds, temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped. | 0.25% |
Schedule VII – 0.75%
| No. | Chapter /
Heading |
Description of Goods | |
| 3 | 7104 | Synthetic or reconstructed precious or semiprecious stones other than diamonds, whether or not worked or graded but not strung, mounted or set; ungraded
Synthetic or reconstructed precious or semiprecious stones other than diamonds, temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped. |
1.5% |
| 1 | 7102 | Rough diamonds or simply sawn diamonds, industrial or non-industrial | 1.5% |
Services
| Particular of Services | New Rate applicable |
| Transport of goods and passengers by ropeways (with ITC of services | 5% |
| Renting of truck or goods carriage including the fuel cost | 12% |
| Air transportation of passengers to and from north-eastern states and Bagdogra now restricted to economy class | Condition
added |
| Earthwork works contracts and sub-contracts to the Central and state
governments, Union Territories and local authorities |
12% |
| Training or coaching in recreational activities on arts or culture, or sports other than by individuals | Applicable
rate |
| Job work for processing of hides, skins, leather, making of leather products including footwear, and clay brick manufacturing | 12% |
| Services by foreman to chit fund | 18%
|
| Works contract for railways, metro, roads, bridges, effluent treatment plant, crematorium, etc. | 18% |
| Works contract and sub-contract to the Central and state governments, local authorities for canals, dams, pipelines, plants for water supply, historical monuments, educational institutions, hospitals, etc | 18% |
| Transportation by rail or a vessel of railway equipment and material, storage or
warehousing of commodities attracting tax such as copra, nuts, spices, jaggery, cotton, etc, fumigation in a warehouse of agri produce, services by RBI, IRDA, SEBI, FSSAI, and GSTN, renting of residential dwelling to GST-registered businesses, and services by the cord blood banks for preserving stem cells |
Applicable
rate |
| Room rent (excluding ICU) exceeding Rs.5,000 per patient day taxed without ITC | 5% |
| Common bio-medical waste treatment facilities for treating or disposing
biomedical waste shall be taxed with availability of ITC, like CETPs |
12% |
| Hotel accommodation priced up to Rs.1,000 per day | 12% |
GST Rate on scrap materials with HSN Code
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