5 Slabs rates under 4 categories of GST in India

 

GST Rates in India

 

5 Slabs rates under 4 categories of GST in India
Update: 18th May, 2017: Find GST rate for your goods or service, click here

 


Exempted Categories under GST in India

According to Government of India, nearly 50% of regularly using items including food items are included in exempted categories which do not attract GST at present. The GST council and other GST authorities notifies list of exempted goods time to time. Such goods are not fallen under payment of GST tax. GST exempted items list, click here


GST rate for Essential Goods and Services in India (Common Goods and services)

Essential category of goods and services (common goods and services) are charged lower GST rate of 5%. Essential goods and services (Commonly used) are the goods and services for necessary items and items under basic importance.


GST rate for Standard Goods and Services for GST in India

A major share of GST tax payers falls under this category of Standard Goods and Services. There are two slabs of GST under standard goods and services. Standard Goods and services fall under one slab attract 12% GST and the items under 2nd slab attract 18% GST.


GST rate for Special category of Goods and Services in India.

A GST rate of 28% is levied at present against Goods and Services of special category of Goods and Services. The luxury items also fall under this special category of goods and services.

 

GST rates in India at a glance:

Exempted categories – 0

Commonly used Goods and Services – 5%

Standard Goods and Services fall under 1st slab – 12%

Standard Goods and Services fall under 2nd Slab – 18%

Special category of Goods and Services including luxury - 28%


Update: 18th May, 2017: Find GST rate for your goods, click here


The above information is about GST rates in India.  If you would like to share your views, comment below:

 

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

A complete guide for enrolling GST common portal for registration in India

 


TDS under GST, Frequently Asked Questions 

Does Interest attract on GST Tax payment delay? 

Mechanism of Payment of GST tax in India 

Levy of late fee for GST Tax returns filing in India 

Notice to GST return filing defaulters 

When to file Annual Return of GST online?

 Procedures to claim reduction in output tax liability of GST in India 

Procedures to claim Input Tax Credit under GST in India 

When to file first Return of GST tax in India? 

GST Tax returns filing – Who, How and When?

Cancellation of registration of GST

All about registration of GST in India, FAQ

Cancellation of GST Registration in India, FAQ

Can a person without GST registration claim ITC?

Why separate Registration of GST in each state in India, for each business.

Latest date to file GST registration in India

Procedures to obtain GST registration for non-resident taxable person

Is digital signature option available under registration of GST in India?

Advantages of GST registration in India

Who has to obtain GST registration in India?

How to export goods from India? 

Export benefit schemes in India 

Export procedures and documentation 

How to get Export Order? 

Know HTS code (HS code) of your product 

How to import goods to India? 

Find ITC code of your product

Indian Budget 2016-17, Duty changes in Excise, Customs and ST 

Export benefit schemes from Export Promotion Councils

No GST payable for sale of Wheat and meslin

Rye falls under GST exemption list

No need to pay GST on my product Barley

Sale of Oats exempted from paying GST

No GST applicable for Maize (corn)

Rice is exempted to pay GST

No GST on sale of Grain sorghum?

GST is not payable on Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]

Nil rate of GST on Flour Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name] is nil rate

No GST payable on sale of Wheat or meslin flour

1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc falls under GST exemption list

No GST on Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name

Flour, of potatoes.fall under GST exempted items

No GST payable for sale of Flour, of the dried leguminous vegetables of heading (pulses), of sago or of roots or tubers of heading or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc

All goods of seed quality fall under GST exemption list

No GST payable on my product Soya beans, whether or not broken.

Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken exempted from paying GST

No GST applicable for Linseed, whether or not broken

1205 Rape or colza seeds, whether or not broken is exempted to pay GST

No GST on sale of Sunflower seeds, whether or not broken

GST is not payable on Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken

Exempted GST on Seeds, fruit and spores, of a kind used for sowing is nil rate

No GST payable on sale of Hop cones, fresh .

Exempted GST on Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilli falls under GST exemption list.

No GST on Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets falls under GST exempted items

No GST payable for sale of Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

Lac and Shellac falls under GST exemption list

No GST payable on Betel leaves

Cane jaggery (gur) exempts from paying GST

No GST applicable for 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 Murki

Pappad, by whatever name it is known, except when served for consumption [1905] is exempted to pay GST

No GST on sale of Bread (branded or otherwise), except when served for consumption and pizza bread

IGST not payable on Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

GST on Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] is nil rate.

Nil rate of GST payable on sale of Non-alcoholic Toddy, Neera

Tender coconut water put up in unit container and bearing a registered brand name falls under GST exemption list

No rate of GST on Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake

Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak fall under GST exempted items.

No GST payable for sale of Human Blood and its components

All types of contraceptives fall under GST exemption list

No GST payable on my product Organic manure, other than put up in unit containers and bearing a brand name

Kumkum, Bindi, Sindur, Alta [3304] exempt from paying GST

No GST applicable for Municipal waste, sewage sludge, clinical waste

Plastic bangles is exempted to pay GST

No GST tax on sale of Condoms and contraceptives

No GST payable on Firewood or fuel wood

Exempted GST on Wood charcoal (including shell or nut charcoal), whether or not agglomerated

No GST payable on sale of Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form

No GST on Printed books, including Braille books and newspaper, periodicals & journals, maps, atlas, chart & globe Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. falls under GST exemption list

No rate of GST on ceramic Earthen pot and clay lamps

Glass and glassware Bangles (except those made from precious metals) fall under GST exempted items

No GST payable for sale of Agricultural implements manually operated or animal driven

No GST on Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry fall under GST exemption list

No need to pay GST on Handloom

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles exempted from paying GST

No GST applicable for – Parts of goods of heading 8801

Hearing aids is exempted to pay GST

No GST payable on sale of Indigenous handmade musical instruments

GST not payable on Slate pencils and chalk sticks

GST on Slates is nil rate

Live asses, mules and hinnies is exempted to pay GST. GST concession on sale of Live bovine animals? No GST payable on Live swine? GST on Live sheep and goats is nil rate. No GST payable on sale of Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. Other live animals such as Mammals, Birds, Insects] falls under GST exemption list Concessional rate of GST on Other live animals such as Mammals, Birds, Insects].

All goods other than in frozen state and put up in unit containers is exempted to pay GST. GST concession on Meat of bovine animals, fresh and chilled. No GST payable on Meat of swine, fresh or chilled. GST on Meat of sheep or goats, fresh or chilled is nil rate. No GST payable on Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled. Meat and edible offal, of the poultry of heading 0105, fresh or chilled falls under GST exemption list. concessional rate of GST on Other meat and edible meat offal, fresh or chilled. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled fall under GST exempted items

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state is exempted to pay GST. GST concession on all goods, other than processed, cured or in frozen state. No GST payable on Live fish. GST on Fish, fresh or chilled, excluding fish fillets and other fish meat of heading is nil rate. No GST payable on Fish fillets and other fish meat (whether or not minced), fresh or chilled. Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled falls under GST exemption list What is the concessional rate of GST on Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled. Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled fall under GST exempted items.

No GST payable for Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk. Eggs Birds' eggs, in shell, fresh, preserved or cooked fall under GST exemption list. Need not to pay GST on my product Curd. Lassi is exempted from paying GST. No GST applicable for Butter milk. Chena or paneer, other than put up in unit containers and bearing a registered brand name is exempted to pay GST. No GST concession on sale of Natural honey, other than put up in unit container and bearing a registered brand name.

GST is not payable on Human hair, unworked, whether or not washed or scoured; waste of human hair Semen including frozen semen.

GST on Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage is nil rate

GST is not payable on sale of Fresh vegetables, roots and tubers other than those in frozen or preserved state Potatoes, fresh or chilled falls under GST exemption list What is the concessional rate of GST on Tomatoes, fresh or chilled. Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled falls under GST exempted items. No GST payable for sale of Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled fall under GST exemption list. No need to pay GST on my product. No GST on Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. Cucumbers and gherkins, fresh or chilled exempt from paying GST. No GST applicable for Leguminous vegetables, shelled or unshelled, fresh or chilled. Other vegetables, fresh or chilled is exempted to pay GST. No GST concession on sale of Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. GST is not payable on Dried leguminous vegetables, shelled, whether or not skinned or split. Nil GST rate on Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith is nil rate

GST is not payable on Human hair, unworked, whether or not washed or scoured; waste of human hair Semen including frozen semen. GST on Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage is nil rate. GST is not payable on sale of Fresh vegetables, roots and tubers other than those in frozen or preserved state Potatoes, fresh or chilled falls under GST exemption list What is the concessional rate of GST on Tomatoes, fresh or chilled. No GST payable on sale of Fresh fruits other than in frozen state or preserved Coconuts, fresh or dried, whether or not shelled or peeled falls under GST exemption list. Exempted to pay GST on 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts. Bananas, including plantains, fresh or dried fall under GST exempted items. No GST payable for sale of Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh fall under GST exemption list. No need to pay GST on my product Grapes, fresh Goods Melons (including watermelons) and papaws (papayas), fresh exempted from paying GST. GST on All goods of seed quality is nil rate

No GST payable on sale of Coffee beans, not roasted

Unprocessed green leaves of tea, falls under GST exemption list

No GST on Fresh ginger and fresh turmeric other than in processed form?

All goods [other than those put up in unit container and bearing a registered brand name] fall under GST exempted items


Comments


sorte jitendra eknathbhai: Dear sir/Madam please provided information which item taken under 5% ,12% 18% 28% .like that under 5% which common goods and service are taken.Remaining three slab also information provided. Regards jitendra

Bhagat singh: The taxation slab of many items which will come in 12% and 18%,which will effectively make it 24% and 36%,after cgst and sgst,will give room for non invoicing of goods and defeat the very purpose of rationalising the tax rates,The strangest thing is Luxury goods like Sarees,,dress materials,and other shirting and suiting materials,,which cost upwards from rs.1000/- and go upto a few lakhs,,are totally expempt from taxes,and they also dont have any restrictions as MRP etc,Were as basic itmes are taxed heavily and have so many rules and rgulations to follow,,BcoZ of the irrational taxation people avoid invoicing and with Help at every level business without documents is as smooth and totally risk free,

Atul: Can proprietor be changed in proprietorship firm.

SRINIVASAN: When will we get to know, the commodities under each slab ?.

Ashwini kumar: Please confirm what is the rate of vat to be applicable on organic pest repellents.

subhash dhiman: What will be the GST slab rates on machine tools and cnc machines

Himanshu kaushik: What is the tax rate of UNDER GST

GAURAV TIWARI: hwo to fill gst return

swetha agarwal: different type of gst are given above is not cleary explained add more diagrams and chart for esily understandable

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers