GST council has decided slab rates of GST was levied into four categories at
These four slab rates has been mutually agreed by both centre and states. The rates would be notified on the recommendation of the GST council. The schedule or list of items that would fall under each of these slabs has been worked out. In addition to these rates, a cess would be imposed on "Demerit" goods to raise resources for providing compensation to states as states may lose revenue owing to implementation of GST
Product with Zero GST
Some products are exempt from GST in interest of public and with recommendation of GST council with view of national interest. Even government can also exempt some products thorough a special order. Here some of common products exempt from GST
- Live animals like Goat, Cow, Poultry
- Milk and Curd
- Newspaper and Printed books
- Fresh and frozen meat
- Fish
- Flowers and its seeds
- Fresh vegetables
- Fruits
- Rice, Wheat and grains
- Salt
- Fertilizers
Services with Zero GST
- Agricultural services
- Government services like post service & Banking
- Transportation service which are less than Rs.1500
- Educational service
- Medical service
Items under GST slab rates are adjusted according public interest, Industrial demands and National interest. All these items moves from 5% slab to 28% slab and vice versa. Items under slab rate are revised under GSL council meeting which has been held each year
Product under 5 % Slab rate:
Most items under this category consists of value added product of agriculture and household amenities
- Flavoured milk
- Broomstick
- Packed Fruit juices
- Cashew nuts and almonds
- Frozen Vegetables which are preserved by sulphur di Oxide
- Packed wheat and cereals which put under unit container bearing brand names
- Pizza bread
- Chalk piece
- Slaked lime which is used for white washing
- Bio-gas, Coal and kerosene
- LPG (Gas cylinder)
- Insulin
- Natural rubber
- Footwear which retail price is less than Rs.500
- Solar water heater and pumps
- Wheel chairs & Waking frames
Services with 5 % GST Slab
- Transport of passengers by rail in first class or air conditioned coaches
- Transport of passengers, by air conditioned contract carriage other than motor cab
- Transport of passengers by air in economy class
- Transport of goods by rail and vessels
- Selling of space for advertisement in print media
Product under 12 % Slab rate
Items fall under this category are mostly non-essential products
- Live horses
- Cheese
- Dates, figs, pineapples, avocados, guavas, mangoes and mangos teens
- Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
- Jams & fruit jellies
- Tooth powder
- Fountain pen ink & Ball pen ink
- Candles
- Feeding bottles
- Exercise book, graph book, & laboratory note book and notebooks
- Carpets
- Table, kitchen or other household articles of aluminium Utensils
- knives and cutting blades
- Sewing machines
- LED lamps
- Toys & Playing cards, chess board, carom board and other board games, like ludo, etc. other than Video game consoles and Machines
- Sanitary towels (pads)
Services with 12% GST Slab
- Supply of food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having license to serve liquor
- Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day
Product under 18 % Slab rate
Items listed under this category are
- Condensed milk
- Vegetable waxes
- Biscuits; Pastries and cakes
- Ice cream and other edible ice
- All kinds of food mixes including instant food mixes
- Soft drink con-centrates
- Mineral water
- Printing ink, writing or drawing ink and other inks
- Hair oil
- Soap
- Cements
- Tubes, pipes and hoses
- Hand bags and shopping bags of artificial plastic material, Cotton and jute
- Footwear above Rs.500
- LPG stoves
- Stranded wires and cables
- Machinery used in Industries
- Electro-magnets & permanent magnets
- Microphones and loud speakers
- CCTV
- Cotton pillows, mattress and quilts
Services with 18% GST Slab
- Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year having license to serve liquor
- Supply of Food/drinks in outdoor catering
- Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/- and above but less than Rs 7500/- per room per day
Product under 28 % Slab rate:
- Bubble gum and white chocolate, not containing cocoa
- Waffles and wafers coated with chocolate or containing chocolate
- Cigarettes
- Paints and varnishes
- Beauty products
- Shaving cream, Personal deodorants and antiperspirants
- Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal
- Fireworks
- Suit-cases, travel bags and brief case
- Blocks, tiles and other ceramic goods
- Doors, windows and their frames
- Fire extinguishers
- Washing machines
- Automobiles including car and bike
- Wrist watch and wall clock
- Musical instruments
- Video games consoles and Machines
Services with 28% GST Slab
- Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/- and above per day per room
- Amusement and theme parks
