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Download GST Rate List PDF – GST Rate List free Download at gstcouncil.gov.in.

Published Date October 20, 2022
Category Government
Page Count 165
PDF File Size 1.08 MB
File Language English
Original File Source gstcouncil.gov.in

GST Rate List 2022 PDF

Using the direct download link provided at the bottom of this post, you may download the GST Rate List 2022 PDF for free.

Since July 1st, 2017, there has been GST legislation. It was the largest tax-related change the nation has ever seen, and it did away with many of the prior cascading levies. The link provided at the bottom of this page will download the GST Rate List PDF for 2022.

The GST Council voted to lower the GST rates on the following goods used in Covid-19 relief and management until September 30, 2021 during its meeting, which was presided over by Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.

GST Rate List

GST Rate List 2022 PDF

Tax Rates Products
0% Milk Kajal
0% Eggs Educations Services
0% Curd Health Services
0% Lassi Children’s Drawing & Colouring Books
0% Unpacked Foodgrains Unbranded Atta
0% Unpacked Paneer Unbranded Maida
0% Gur Besan
0% Unbranded Natural Honey Prasad
0% Fresh Vegetables Palmyra Jaggery
0% Salt Phool Bhari Jhadoo
5% Sugar Packed Paneer
5% Tea Coal
5% Edible Oils Raisin
5% Domestic LPG Roasted Coffee Beans
5% PDS Kerosene Skimmed Milk Powder
5% Cashew Nuts Footwear (< Rs.500)
5% Milk Food for Babies Apparels (< Rs.1000)
5% Fabric Coir Mats, Matting & Floor Covering
5% Spices Agarbatti
5% Coal Mishti/Mithai (Indian Sweets)
5% Life-saving drugs Coffee (except instant)
12% Butter Computers
12% Ghee Processed food
12% Almonds Mobiles
12% Fruit Juice Preparations of Vegetables, Fruits, Nuts or other parts
of Plants including Pickle Murabba, Chutney, Jam, Jelly
12% Packed Coconut Water Umbrella
18% Hair Oil Capital goods
18% Toothpaste Industrial Intermediaries
18% Soap Ice-cream
18% Pasta Toiletries
18% Corn Flakes Computers
18% Soups Printers
28% Small cars (+1% or 3% cess) High-end motorcycles (+15% cess)
28% Consumer durables such as AC and fridge Beedis are NOT included here
28% Luxury & sin items like BMWs, cigarettes
and aerated drinks (+15% cess)

Revised GST Rate List 2022

S. No. Description Existing Rate New Rate
1. Printing, writing or drawing ink 12% 18%
2. Knives with cutting blades, Paper knives, Pencil sharpeners and blades, therefor, Spoons, forks, ladles, skimmers, cake-servers etc., 12% 18%
3. Power-driven pumps primary designed for handling water such as centrifugal pumps, deep tube-well turbine pumps , submersible pumps, Bicycle pumps, 12% 18%
4 Machines for cleaning, sorting or grading, seed, grain pulses, Machinery used in milling industry or for the working of cereals etc., Pawan Chakki that is Air Based Atta Chakki, Wet grinder. 5% 18%
5. Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce and its part ,, Milking machines and dairy machinery. 12% 18%
6. LED Lamps, lights and fixture, their metal printed circuits board, 12% 18%
7. Drawing and Marking out instruments. 12% 18%
8. Solar Water Heater and System. 5% 12%
9. Prepared/ finished leather/chamois /composition leathers, 5% 12%
10. Refund of accumulated ITC not to be allowed on following goods:

(i). Edible oils,
(ii). Coal.

—– —-

With regards to Supply of Services

S.No. Description Existing Rate New Rate
1. Services supplied by the foreman to chit fund. 12% 18%
2. Job work in relation to the processing of hides, skins and leather 5% 12%
3. Job work in relation to the manufacturing of leather goods and footwear. 5% 12%
4. Job work in relation to the manufacturing of clay bricks. 5% 12%
5. Works contract for roads, bridges, railways, metro, effluent treatment plant, crematorium etc., 12% 18%
6. Works contract supplied to Central and State Government, Local authorities for historical monuments, canals, pipelines, plants for water supply, educational institutions, hospitals etc., & sub-contractor thereof 12% 18%
7. Works contract supplied to Central and State Government, Union territories and Local authorities involving predominantly earthwork and sub-contract thereof 5% 12%

New GST Rate List 2022 PDF

Description of goods or services Old Rate New Rate
What’s costlier
Cut and Polished diamonds 0.25% 1.50%
Tetra Pack (Aseptic Packaging Paper) 12% 18%
Tar (From coal, or coal gasification plants, or producer gas plants and coke oven plants) 5%/18% 18%
What’s cheaper
Import of tablets called Diethylcarbamazine (DEC) free of cost for National Filariasis Elimination Programme (IGST) 5% Nil
Import of particular defence items by private businesses or suppliers for end-consumption of Defence (IGST) Applicable rates Nil
Ostomy Appliances 12% 5%
Orthopedic appliances such as intraocular lens, artificial parts of the body, splints and other fracture appliances, other appliances which are worn or carried, or body implants, to compensate for a defect or disability 12% 5%
Transport of goods and passengers by ropeways (with ITC of services) 18% 5%
Renting of truck or goods carriage including the fuel cost 18% 12%
*The rates will come into effect from 18th July 2022 subject to CBIC notification

Pruning of GST exemptions

Description of goods or services Old Rate New Rate
Earlier fully exempted, now withdrawn
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Nil 12%
Cheques, lose or in book form Nil 18%
Parts of goods of heading 8801 Nil 18%
Air transportation of passengers to and from north-eastern states and Bagdogra now restricted to economy class Nil Condition added
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 Nil Applicable rate
Room rent (excluding ICU) exceeding Rs.5,000 per patient day taxed without ITC Nil 5%
Common bio-medical waste treatment facilities for treating or disposing biomedical waste shall be taxed with availability of ITC, like CETPs Nil 12%
Hotel accommodation priced up to Rs.1,000 per day Nil 12%
Training or coaching in recreational activities on arts or culture, or sports other than by individuals Nil Applicable rate
Earlier partially exempted, now withdrawn
Petroleum/ Coal bed methane 5% 12%
e-Waste 5% 18%
Scientific and technical instruments to public funded research institutes 5% Applicable rate
*The rates will come into effect from 18th July 2022 subject to CBIC notification

Correction of Inverted tax structure

Description of goods or services Old Rate New Rate
Solar water heaters and systems 5% 12%
Prepared or finished leather or chamois leather or composition leathers 5% 12%
Job work for processing of hides, skins, leather, making of leather products including footwear, and clay brick manufacturing 5% 12%
Earthwork works contracts and sub-contracts to the Central and state governments, Union Territories and local authorities 5% 12%
Pawan Chakki being air-based atta chakki, wet grinder, cleaning, sorting or grading machines for seeds and grain pulses, and milling machines or cereal making machines, etc; 5% 18%
Ink for drawing, printing, and writing 12% 18%
Knives with paper knives, cutting blades, pencil sharpeners and its blades, skimmers, cake-servers, spoons, forks, ladles, etc 12% 18%
Centrifugal pumps, submersible pumps deep tube-well turbine pumps, bicycle pumps that are power-driven mainly for handling water 12% 18%
Milking machines and dairy machinery, cleaning, sorting or grading machines and its parts for eggs, fruit or other agri produce 12% 18%
Lights and fixture, LED lamps, their metal printed circuits board 12% 18%
Marking out and drawing instruments 12% 18%
Services by foreman to chit fund 12% 18%
Works contract for railways, metro, roads, bridges, effluent treatment plant, crematorium, etc. 12% 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 12% 18%
Refund of accumulated ITC for edible oils and coal is disallowed.

GST 45th GST Council Meeting – GST Rate List PDF 2022

Items Before After
Import of expensive life-saving medicines such as Zolgensma, Viltepso or as recommended by a relevant government department for personal use 12% Nil
Waste unintentionally generated during the fish meal production, except for Fish Oil Applicable rate Nil from 1st July 2017 to 30th September 2019
IGST on the goods sold at the Indo-Bangladesh border haats Applicable rate Nil
Transport of goods by vessel and air from India to outside India extended up to 30th September 2022 Nil Nil
Granting of National Permit to goods carriages on a fee payment 18% Nil
Skill training programmes where the state/central government funds expenditure equal to or more than 75% 18% Nil
Services on AFC Women’s Asia Cup to be held in 2022 18% Nil
‘Keytruda’ drug for the treatment of cancer 12% 5%
Biodiesel, sold to the oil marketing companies for blending it with diesel 12% 5%
Fortified Rice Kernels for the Integrated Child Development Services Scheme, etc 18% 5%
Retro fitment kits in vehicles for the disabled Applicable rate 5%
Railway goods, locomotives, and parts under Chapter 86 12% 18%
Pens 12% or 18% 18%
Metal concentrates and ores 5% 18%
Certain Renewable Energy Devices 5% 12%

GST 44th GST Council Meeting – GST Rate List 2022

S. No. Description Present GST Rate GST Rate recommended by GST Council
Medicines
1. Tocilizumab 5% Nil
2. Amphotericin B 5% Nil
3. Anti-Coagulants like Heparin 12% 5%
4. Remdesivir 12% 5%
5. Any other drug recommended by the Ministry of Health and Family Welfare (MoHFW) and Dept. of Pharma (DoP) for Covid treatment Applicable Rate 5%
Oxygen, Oxygen generation equipment and related medical devices
1. Medical Grade Oxygen 12% 5%
2. Oxygen Concentrator/ Generator, including personal imports thereof 12% 5%
3. Ventilators 12% 5%
4. Ventilator masks / canula / helmet 12% 5%
5. BiPAP Machine 12% 5%
6. High flow nasal canula (HFNC) device 12% 5%
Testing Kits and Machines
1. Covid Testing Kits 12% 5%
2. Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin, and LDH 12% 5%
Other Essentials Goods GST Rate Relief
1. Pulse Oximeters, incl personal imports thereof 12% 5%
2. Hand Sanitizer 18% 5%
3. Temperature check equipment 18% 5%
4. Gas/Electric/other furnaces for a crematorium, including their installation, etc. 18% 5%
5. Ambulances 28% 12%

GST Tax Slab Rates List for Goods

5% GST Rate Spices, Frozen vegetables, Rusk, Fish fillet, Pizza bread, Sabudana, Tea, Baby milk food, Plain Chapati & Khakhra, Floor covering, Fertilizers, Footwear under ₹ 1,000, Apparels under ₹ 1,000, Real zari, Agarbatti, Pizza bread, Edible Oils, Skimmed milk, Medicines, Paper waste, Revenue stamps, Stent, Ethanol, Mehndi Paste, Insulin, Scrap of Glass, Velvet Fabric, Plastic waste, Post stamps, Stamp, Postmarks, Tamarind Kernel Powder, Plastic waste, Coir mats, Matting, First Day Covers, Braille Watches, Sliced mango, Domestic LPG
12% GST Rate Cakes, Drip Irrigation System, Photographers, Pack water bottle of 20 litre, Butter, Mechanical sprayers, Ghee, Almonds, Pouches, purses and Handbags, Fruits, Art, ware of iron, Boiled sugar confectionery, Packaged coconut water, Pickle, Mirrors, framed with Ornaments, Nuts, Bamboo wood building, Chutney, Apparel above ₹ 1,000, Jam, Bhujia, Notebooks, Frozen meat, Animal fat sausage, Packaged dry fruits, Cake servers, Packed Dry Fruits, Ladles, Forks, Mobile, Toothpowder, Non-AC Restaurants, State-run Lotteries, Work Contracts, Tongs, Fish knives, Jelly, Brass Kerosene Pressure Stove, Fertilizer – grade Phosphoric Acid, Playing Cards, Carom board, Chessboard, Skimmers, Spoons, Manmade Yarn, Sewing Thread of Manmade Staple Fibres, Murabba, Biodiesel and select biopesticides, Ludo, Exercise Books, Preparation of vegetables
18% GST Rate Washing Machine, Vacuum Cleaner, Pasta, Tyres, Biscuits, Vanity case, Pastries, Soups, Preserved Vegetables, Camera, Curry paste, Instant food mixes, Shampoo, Printers, Mixed condiments, Computers, Mixed Seasonings, CCTV, Hair Dryers, Electric transformer, Tissues, Steel products, Electrical transformer, Stationery items, Paint, Sheets, Kajal pencil sticks, Pumps, Sanitaryware, Binoculars, Varnishes, Speakers, Water Heaters, Fans, Goggles, Safety Glass, Circuits, Optical fibre, Hair Shavers, Windows, Fridge, Foliage, Door, Compressors, Multifunctional Printers, Telescope, Modelling Paste for Children, Branded Garments, Musical instruments and their parts, Razor and razor blades, Light fitting, Some parts of pumps, Glassware, TV, Aluminium Foil Furniture, Paddling Pools, Cigarette Filter Rods, Headgear, Mayonnaise, Steel Products, Electrical boards, panels and wires, Juicer Mixer, Power Banks with Lithium ion batteries, video games, carriage accessories for the disabled, small sport related items, Salad dressings, Footwear priced above ₹ 500, Washing Powder, Toiletries, Poster Colours, Large and medium cars (Second hand). SUVs, Swimming pools and padding pools, Woven and Non-woven bags
28% GST Rate Personal Aircraft, Sunscreen, Tobacco, Hair clippers, Bidis, Weighing machine ,Waffles plus wafers which are coated with chocolate, Wallpaper, ATM Vending Machine, Yachts, Motorcycles, Ceramic tiles, Dishwasher, Aerated Water, Pan Masala

39th GST Council meeting GST Rate List

The following are the rate cuts announced at the 39th GST Council meeting:

Item Old Rate New Rate
Mobile phones and specified parts 12% 18%
Handmade matches 5% 12%
Other than handmade matches 18% 12%
Aircraft MRO (Maintenance, Repair, Overhaul) services 18% 5% (with full ITC)
Lotteries (State-owned) 12% 28%
Lotteries (State-authorised) 28% 28%
Woven and non-woven fabrics 12% 18%
Sacks of Polythene and Polypropylene in nature 12% 18%

GST Tax Rates on Goods GST legislation has a 4 tier tax structure for all goods. The proposed tax slabs are: 5%, 12%, 18% and 28%.

GST Tax Rates on Services GST tax rates imposed on services have the same 4 tier tax structure as goods do, 5%, 12%, 18%, 28%. It is notable to mention that the government has exempted healthcare and educational services from attracting GST.

You can download GST Rate List in English PDF free of cost by using our below link.

Download GST Rate List in PDF: Download

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https://gstcouncil.gov.in//

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