GST Rate Changes

GST Rate Changes on Goods
S.NO	Items	New Rate	Old rate
1	Rakhi (other than that of precious or semi-precious material )	Nil	18%
2	Sanitary Napkins		12%
3	Circulation and commemorative coins		5%
4	Raw material for broom		12%
5	Stone/Marble/Wood Deities		5%
6	Sal leaves and its products		18%
7	Khali dona		18%
8	Coir pith Compost		5%
9	Chenille fabrics and other fabrcis under 5801	5%	12%
10	Handloom dari
11	Phosphoric Acid (fertilizer grade only)
12	Handmade Carpets, Textile Floor, Coverings
13	Knitted cap/topi having retails sale value exceeding Rs. 1000
14	Kota Stones and Simliar Stones (other than polished)		18%
15	Ethanol for sale to oil marketing companies for blending with fuel
16	Solid Bio fuel pellets
17	Marine Engine		28%
18	Bamboo Flooring	12%	18%
19	Hand Operated Rubber Roller
20	Brass Kerosene Pressure Stove
21	Zip and Slide Fastener
22	Handicrafts (Excluding handmade)
23	Handbags including pouches and purses; jewellery box
24	Fuel Cell vehicle		28%
25	Televisions upto 68 cm	18%	28%
26	Glaziers’ putty, grafting putty, resin cements
27	Refrigerators, freezers, water cooler, milk coolers, ice cream freezer
28	Washing Machines
29	Food Grinders & mixer
30	Vacuum Cleaners
31	Paints and Varnishes (including enamels and lacquers)
32	Shavers, Hair Clippers
33	Hair Cleaners
34	Storage water heaters
35	Immersion heaters
36	Hair Dryers, Hand Dryers
37	Electric Smoothing irons
38	Scent Sprays
39	Toilet Sprays
40	Pads for application of cosmetics or toilet preparations
41	Lithium-ion batteries
42	Powder Puffs
43	Special purpose motor vehicles
44	Work Trucks (Self propelled , not fitted with lifting or handling equipment)
45	Trailers & Semi trailers
List of Goods Exempt
Fortified Milk	exempt	5%
GST  Rate Changes on Services
Services	New Rates	Old Rates
Supply of e-books	5%	18%
Supply of Multimodal Transportation	12%	Nil

Circular No. 37/11/2018-GST

Subject: Clarifications on exports related refund issues- regarding

Notification No.12/2018 – Central Tax

In exercise of the powers conferred by section 164 of the Central Goods and

Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2018

Circular No. 34 / 8 / 201 8 - GST

Subject : Clarifications regarding GST in respect of certain services

 

Circular No.34/8/2018-GST

 

State Codes under GST

State Codes under GST
State Code	State / Union Territory Name	State Code	State / Union Territory Name
1	JAMMU AND KASHMIR	20	JHARKHAND
2	HIMACHAL PRADESH	21	ODISHA
3	PUNJAB	22	CHATTISGARH
4	CHANDIGARH	23	MADHYA PRADESH
5	UTTARAKHAND	24	GUJARAT
6	HARYANA	25	DAMAN AND DIU
7	DELHI	26	DADRA AND NAGAR HAVELI
8	RAJASTHAN	27	MAHARASHTRA
9	UTTAR  PRADESH	28	ANDHRA PRADESH (old)
10	BIHAR	29	KARNATAKA
11	SIKKIM	30	GOA
12	ARUNACHAL PRADESH	31	LAKSHWADEEP
13	NAGALAND	32	KERALA
14	MANIPUR	33	TAMIL NADU
15	MIZORAM	34	PUDUCHERRY
16	TRIPURA	35	ANDAMAN AND NICOBAR ISLANDS
17	MEGHLAYA	36	TELANGANA
18	ASSAM	37	ANDHRA PRADESH (NEW)
19	WEST BENGAL

Circular No . 31 / 05 /201 8 - GST

Subject: Proper officer under sections 73 and 74 of the Central Goods and Services TaxAct, 2017and under the Integrated Goods and Services Tax Act, 2017

Central Goods and Services Tax (CGST) Rules, 2017

Central Goods and Services Tax

(CGST) Rules,2017 

-(As on 23.01.2018)

Notification No. 3 /2018 – Central Tax

Notification No.3/2018–Central Tax :