After 14th GST council meeting which is held in Srinagar, the council came out with multiple GST slabs structure of 0%, 5%, 12%, 18% & 28% under which all goods will be classified. This is tentative list which is out at present and it may undergo further revisions subject to final vetting/approval.
Below are few items that we use on daily basis classified in multiple slabs defined by GST council:
0% Rate:
- Meat & Edible Meat Offal
- Aquatic Invertebrates, Fish, Molluscs
- Dairy Produce, Eggs, Natural Honey, Edible Products of animal origin
- Live Roots & Plants, Edible Vegetables
- Products of malt, starch, wheat gluten such as Aata, Maida, Besan etc.
- Lassi, Curd, Butter Milk, Paneer, Cereals, Pappad, Bread
- Judicial & Non-Judicial Stamp Papers
- Kumkum, Bindi, Sindur
- All types of Contraceptives
5% Rate:
- Frozen Foods
- Skimmed Milk, Cream, Yogurt, Paneer in Branded packing, Natural Honey in Branded Container
- Coffee, Tea, Cloves, Cinnamon, Pizza Bread
- Tobacco Leaves
- LPG, Kerosene
- Coal
- Natural rubber, Rubber Tyre’s used in Bicycles, Rickshaws
12% Rate:
- Butter, Ghee, Cheese
- Dry Fruits
- Animal Fats & Oil
- Fruit Juices, Vegetable Juices
- Namkeens, Bhujia, Mixtures of all types in similar category.
- Tooth powder
- Agarbatti, Candles, tapers
- Feeding Bottles
- Tractors, Bicycles and other cycles, Self-loading trailers for agricultural purposes
18% Rate:
- Pasta, Noodles, Macaroni, Corn Flakes
- Pastries & Cakes
- Jams, Jellies, Sauces, Soups, Ice Cream
- Alcohol & spirits,
- Toilet Rolls, Facial Tissues, Carbon Paper, Envelopes, Plain Post cards, Notebooks etc.
- Glasses for corrective spectacles
- Cars for physically handicapped persons, Refrigerated motor vehicles
- Electronic Toys like tricycles, scooters, pedal cars etc.
28% Rate:
- Chewing gum, Bubble gum, white chocolate, Cocoa butter, Custard Powder
- Pan Masala
- Non-alcoholic beverages, aerated water
- Perfumes, shampoos, hair cream, shaving cream
- Furniture, Sanitary Fittings, Plywood, Boards, Wooden frames
- Razors, blades, knives, hair clippers, choppers etc.
- Refrigerators, freezers and other refrigerating or freezing equipment
- Cars
- Mattress
There are few exceptions to all categories which might fall in multiple slabs as per their product nature. You can refer the details GST_Chapter_Wise_Rate for all GST rates with classification.
There are few categories which are yet to be decided:
- Biri wrapper leaves
- Biscuits
- Biris
- Textiles & Footwear
- Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery;
- Power driven Agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, Harvesting or threshing machinery, machines for cleaning, sorting or grading, machinery used in milling industry and parts thereof
