Products lower rate of tax than pre GST regime

Posted on 19 April 2023 Category : GST Circulars

A list of goods, where the incidence of tax under GST is lower than the present tax incidence

The GST Council has recommended the GST rates taking into account, inter alia, the present tax incidence on goods [on account of central excise duty rates / embedded central excise duty rates / service tax post-clearance embedding, VAT rates or weighted average VAT rates, cascading of VAT over excise duty and tax incidence on account of CST, octroi, entry tax, etc.].

A list of goods, where the incidence of tax under GST is lower than the present tax incidence, is as under:

S.	Description of goods
No.

	Food & Beverage

1.	Milk powder

2.	Curd, Lassi, Butter milk put up in unit container

3.	Unbranded Natural Honey

4.	Ultra High Temperature (UHT) Milk

5.	Dairy spreads

6.	Cheese

7.	Cashew nut

8.	Raisin

9.	Spices

10.	Tea

11.	Wheat

12.	Rice

13.	Flour

14.	Soyabean oil

15.	Groundnut oil

16.	Palm oil

17.	Sunflower oil

18.	Coconut oil

19.	Mustard Oil

20.	Sunflower oil

21.	Other vegetable edible oils

22.	Sugar

23.	Palmyra jaggery

24.	Sugar confectionery

25.	Pasta, spaghetti, macaroni, noodles

26.	Fruit and vegetable items and other food products

27.	Pickle, Murabba, Chutney

S.	Description of goods
No.

28.	Sweetmeats

29.	Ketchup & Sauces

30.	Mustard Sauce

31.	Toppings, spreads and sauces

32.	Instant Food Mixes

33.	Other pulses bari (mungodi)

34.	Mineral water

35.	Ice and snow

	Infrastructure / fuel

36.	Cement

37.	Coal

38.	Kerosene PDS

39.	LPG Domestic

40.	Fly ash bricks and fly ash blocks

	Medical and health

41.	Insulin

42.	X ray films for medical use

43.	Diagnostic kits and reagents

44.	Glasses for corrective spectacles and flint buttons

45.	Spectacles Lenses

46.	Intraocular lens

47.	Spectacles, corrective

48.	Medical furniture

	Household goods of daily use

49.	Agarbatti

50.	Tooth powder

51.	Hair oil

52.	Toothpaste

53.	Kajal [other than kajal pencil sticks]

54.	Soap

55.	LPG Stove

56.	Aluminium foils

57.	Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs

58.	Sewing Machine

59.	Kerosene pressure lantern

60.	LED

61.	Sports goods other than articles and equipments for general physical exercise

S.	Description of goods
No.

62.	Phul-jahroo

63.	Bamboo furniture

	Educational

64.	School Bag

65.	Exercise books and note books

66.	Childrens' picture, drawing or colouring books

67.	Staplers

68.	Printers [other than multifunction printers]

	Clothing and Footwear

69.	Silk fabrics

70.	Woollen fabrics

71.	Cotton fabrics not containing any other textile material

72.	Other Vegetable yarn fabrics

73.	Manmade filament/fibre fabrics

74.	Readymade garments and made up articles of textiles of sale value not exceeding
	Rs.1000 per piece

75.	Readymade garments and made up articles of textiles of sale value exceeding Rs.1000
	per piece

76.	Footwear of RSP upto Rs.500 per pair

77.	Other footwear

	Safety / security gadgets

78.	Helmet

79.	Headgear and parts thereof

80.	Recorder

81.	CCTV

	Agricultural equipment

82.	Fixed Speed Diesel Engines of power not exceeding 15HP

83.	Tractor rear tyres and tractor rear tyre tubes

84.	Weighing Machinery [other than electric and electronic]

	Assistive devices for the differently abled

85.	Car for Physically handicapped person

86.	Braille Watches

	Miscellaneous

87.	Kites

88.	Plastic Tarpaulin

89.	Baby carriages