GST rate structure
India moved a step closer towards implementing the goods and services tax (GST) after the center and the states struck a consensus on the GST rate and it’s structure of the ambitious tax reform.
GST council rates sets at 5%, 12%, 18%, 28%. Plus some component of cess at 1%, 3%, 15% on some commodities falling under 28% rate.
We shall be sharing series of lists for different sectors. Here is the list for 31 products of Edible, Dairy Products & few FMCG sector products as under:
GST rate structure finalized on 1205 items,majority of items in 12% and 18% tax slabs |
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S.No. |
Particulars |
Rates |
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5% |
12% |
18% |
28% |
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FMCG : |
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1 |
Dairy produce; bird’s eggs; natural honey; edible products of animal origin. |
Skimmed milk powder,Natural Honey put up in a unit container and bearing a brand name , Cream, Yoghurt. |
Butter and other fats (ghee, butter oil, etc.) Cheese. |
Condensed milk |
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2 |
Edible vegetables, roots and tubers |
Frozen or dried,Vegetables provisionally preserved but unsuitable in that state for immediate consumption. |
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3 |
Edible fruit and nuts; peel of citrus fruit or melons |
All goods, other than dry fruits, in frozen state or preserved. |
Dry fruits (cashew nuts, almonds,pistachios, Dates ,Raisins) |
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4 |
Coffee, tea, mate and spices |
Coffee (roasted,decaffeinated) Tea (processed green leaves of tea) Mate,vanilla,Cinnamon and cinnamon-tree flowers, cloves, Ginger(other than fresh ginger). |
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5 |
Products of milling industry; malt; starches; wheat gluten |
Cereal groats, meal and pellets, put up in unit container and bearing a registered brand name. |
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6 |
Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder |
All goods other than of seed quality |
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7 |
Lac; gums, resins and other vegetable saps and extracts |
Natural gums, resins,heeng,Guar meal or guar gum refined split. |
All goods not specified elsewhere,other thanGuar meal or guargum refined split. |
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8 |
Vegetable plaiting materials; vegetable products, not elsewhere specified or included |
All goods not specified elsewhere, Vegetable materials of a kind used primarily for plaiting . |
Indian katha |
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9 |
Animal and vegetable fats and oils and their cleavage products;prepared edible fats; animal or vegetable waxes |
Soya bean oil,Ground nut oil ,Olive oil,Palm oil,Sunflower seed oil,Coconut oil,mustard oil,whether or not refined, but not chemically modified |
Animal fats and oils: Pig fat, Poultry fat,Fat and oil of fish whether or not refined but not chemically modified. |
Vegetable waxes residues of fatty substances or animal or vegetable waxes . |
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10 |
Preparations of meat, of fish or of crustaceans, mollusks or other aquatic vertebrates |
All Goods Sausages, juices, preparation or preservation of meat,Fish. |
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11 |
Sugar and sugar confectionery |
Beet sugar, cane sugar, khandsari sugar,Palmyra sugar |
Refined sugar containing added flavoring or coloring matter,sugar cubes ,lactose,maple syrup,glucose, dextrose,fructose, invert sugar, artificial honey,Sugar confectionery (excluding white chocolate and bubble/ chewing gum). |
Molasses, Chewing gum bubble gum and white chocolate, notcontaining cocoa . |
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12 |
Cocoa and cocoa preparations |
Co coca beans,shells,paste |
Cocoa butter, fat and oil, Cocoa powder (not containing added sugar or sweetening matter)and Chocolates and other food preparations containing cocoa. |
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13 |
Preparations of cereals, flour, starch or milk; pastry cooks’ products |
Mixes and dough’s for the preparation of bread, pastry and other baker’s wares, Pizza bread. |
Preparations for infant use, Pasta,Corn Flakes. |
1.Food preparation of floor containing less than 40% of cocoa. 2.Wafers Coated with Chocolate or containing chocolate |
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14 |
Preparations of vegetables, fruits, nuts or other parts of plants (pickle, jam ) |
Fruit juices, vegetable juices. |
Jams, fruit jellies, fruit or nut purée and fruit or nut paste |
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15 |
Miscellaneous edible preparations |
Sweetmeats |
Roasted chicory, Coffee |
Extracts, essences and concentrates of tea,Sauces,Soups ,Ice cream |
Instant coffee, coffee aroma,Pan Masala |
16 |
Beverages |
Fruit pulp or fruit juice based drinks Beverages containing milk |
Ethyl alcohol,Vinegar |
1.Other non-alcoholic beverages 2. Aerated waters, containing added sugar or other sweetening matter or flavoured. |
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17 |
Residues and waste from the food industries; prepared animal fodder |
Flours,meals,residue of starch manufacturer. |
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18 |
Tobacco and manufactured tobacco substitutes |
Tobacco leaves (under reverse charge) |
All goods not specified elsewhere, other than biris. |
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19 |
Essential oils and resinoids perfumery, cosmetic or toilet preparations. |
Tooth powder, Agar batti and other odoriferous preparations which operate by burning. |
Essential oils (Hair oil, Dentifrices -Toothpaste) |
All goods not specified elsewhere:Perfumes and toilet waters,Beauty or makeup preparations and preparations for the care of the skin (other than medicament),including sunscreen,Shampoos,Hair Cream,Dental Floss (like Listerine)Shaving cream, Personal deodorants and antiperspirants. |
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20 |
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster. |
Sulphonated castor oil, fish oil or sperm oil |
Candles, tapers and the like |
Soap,Artificial waxes and prepared waxes. |
In the form of liquid or cream, Artificial waxes and prepared waxes. Polishes and creams, for footwear, furniture, floors,coachwork, glass or metal,dental wax. |
21 |
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. |
Handmade safety matches. |
Propellant powders,Safety fuses,Matches . |
Prepared explosives,Fireworks, Signalling flares,refilling cigarette or similar lighters. |
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22 |
Plastics and articles thereof. |
Feeding bottles. |
Primary polymers,Waste, parings and scrap, of plastics ,all goods including canes of plastics ,Tubes, pipes and hoses, and fittings therefor, of plastics ,Self-adhesive plates,sheets, film, foil, etc.of plastics,Other plates, sheets, film foil, etc. of plastics,Tableware, kitchenware, other household articles and Hygiene or toilet articles, of plastics,PVC Belt Conveyor . |
Floor coverings of plastics,Baths, shower baths,sinks, wash basins, bidets. |
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23 |
Rubber and articles thereof. |
Toy balloons made of natural rubber latex,bicycles,cycle -rickshaws and three wheeled powered cycle rickshaws. |
Latex Rubber Thread,Surgical rubber gloves or medical examination rubber gloves ,Nipples of feeding bottles . |
Synthetic rubber and factice derived fromoils,Reclaimedrubber,Waste,parings and scrap of rubber,Compounded rubber,Tubes,pipes and hoses of vulcanised rubber,Hot water bottles,Ice bags,Articles of apparel and clothing accessories, Erasers |
New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles etc,Floor coverings and mats,rubber boats or dock fenders, air mattress. |
24 |
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding crops and parts thereof |
Umbrellas and sun umbrellas,Walking sticks. |
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25 |
Glass and glassware |
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns |
Spectacles, other waste and scrap of glass,Carboys,bottles, flasks, jars, pots. |
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26 |
Articles of iron or steel |
Pencil sharpeners,Utensils,Kerosene burners, kerosene stoves and wood burning stoves of iron or steel. |
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27 |
Aluminium and articles thereof |
Utensils, Table or kitchen or other household articles of aluminium. |
Aluminium waste and scrap,Aluminium powders and flakes,Aluminium bars, rods and profiles.Aluminium wire. Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. Aluminium tubes and pipes, Aluminium tube or pipe fittings. |
Doors, windows and their frames and thresholds for doors,. All goods other than utensils i.e. sanitary ware and parts thereof. |
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28 |
Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base meta |
Pencil sharpeners and blades thereof,Knives with cutting blades,Paper knives. |
Razors and razor blades,Other articles of cutlery . |
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29 |
Clocks and watches and parts thereof |
Braille watches |
Clocks with watch movements,Other clocks. |
Wristwatches, pocket watches and other watches, including stop-watches. |
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30 |
Musical instruments; parts and accessories of such articles |
Automatic pianos; harpsi-chords and other keyboard stringed instruments Other string musical instruments (for example, guitars). |
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31 |
Toys, games and sports requisites; parts and accessories thereof |
Sports goods other than articles and equipment’s for general physical exercise. Toys like tricycles, scooters, pedal cars etc. |
Electronic Toys like tricycles, scooters, pedal cars etc |
Video games consoles and Machines Festive, carnival or other entertainment articles, including,conjuring tricks and novelty jokes. |
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Therefore with the help of this article we have tried bringing to you an analysis of how GST rate has impacted those who deal in items as under
- Edible products,
- Dairy products
- & FMCG products
& accordingly one can evaluate his/her position as a result of this change.
Read our Analysis of GST impact on Textile industry
References:
http://GST rates for products & services
GST Rates for General Products