changes in GST rates

The GST Council pruned the list of items in the top 28% and made changes in GST rates to include just 50 items from the current 228. So, only luxury and sin goods are now in the highest tax slab while commodities of daily use are shifted to 18 percent.

Things on which GST rates were reduced includes over 176 items, including beauty products, chewing gums, chocolates, coffee, and custard powder.

The full List of 176 items with changes in GST rates at 18% is given below

Sl. No Description Present GST rate Revised GST rate
1 Chewing gum / bubble
gum and white chocolate,
not containing cocoa
28% 18%
2 Cocoa butter, fat and oil 28% 18%
3 Cocoa powder, not
containing added sugar or
sweetening matter
28% 18%
4 Chocolates and other food
preparations containing
cocoa
28% 18%
5 Malt extract; food
preparations of flour,
groats, meal, starch or
malt extract, not
containing cocoa or
containing less than 40%
by weight of cocoa
calculated on a totally
defatted basis, not
elsewhere specified or
included; food
preparations of goods of
heading 0401 to 0404, not
containing cocoa or
containing less than 5%
by weight of cocoa
calculated on a totally
defatted basis not
elsewhere specified or
included [other than
preparations for infants or
young children, put up for
retail sale and mixes and
doughs for the preparation
of bakers’ wares of
heading 1905]
28% 18%
6 Waffles and wafers coated
with chocolate or
containing chocolate
28% 18%
7 Food preparations not
elsewhere specified or
included i.e. Protein
concentrates and textured
protein substances,
Sugar-syrups containing
added flavouring or
colouring matter, not
elsewhere specified or
included; lactose syrup;
glucose syrup and malto
dextrine syrup, Compound
preparations for making
non-alcoholic beverages,
Food flavouring material,
Churna for pan, Custard
powder
28% 18%
8 Other non-alcoholic
beverages
28% 18%
9 All goods [including
aerated waters],
containing added sugar or
other sweetening matter
or flavoured
28% 18%
10 Marble and travertine,
other than blocks
28% 18%
11 Granite, other than blocks 28% 18%
12 Portland cement,
aluminous cement, slag
cement, super sulphate
cement and similar
hydraulic cements,
whether or not coloured or
in the form of clinkers
28% 18%
13 Paints and varnishes
(including enamels and
lacquers) based on
synthetic polymers or
chemically modified
natural polymers,
dispersed or dissolved in
a non-aqueous medium;
solutions as defined in
Note 4 to this Chapter
28% 18%
14 Paints and varnishes
(including enamels and
lacquers) based on
synthetic polymers or
chemically modified
natural polymers,
dispersed or dissolved in
an aqueous medium
28% 18%
15  Other paints and
varnishes (including
enamels, lacquers and
distempers); prepared
water pigments of a kind
used for finishing leather
28% 18%
16 Artists’, students’ or
signboard painters’
colours, modifying tints,
amusement colours and
the like, in tablets, tubes,
jars, bottles, pans or in
similar forms or packings
28% 18%
17 All goods, i.e.
preparations for use on
the hair such as
Shampoos; Preparations
for permanent waived or
straightening; Hair
lacquers; Brilliantines
(spirituous); Hair cream,
Hair dyes (natural, herbal
or synthetic) [other
than Hair oil]
28% 18%
18 Preparations for oral or
dental hygiene, including
and powders; yarn used
to clean between the teeth
(dental floss), in individual
retail packages [other
thandentifrices in powder
or paste from (tooth
powder or toothpaste)]
28% 18%
19 Pre-shave, shaving or
after-shave preparations,
personal deodorants, bath
preparations, depilatories
and other perfumery,
cosmetic or toilet
preparations, not
elsewhere specified or
included; prepared room
deodorisers, whether or
not perfumed or having
disinfectant properties;
such as Pre-shave,
shaving or after-shave
Preparations, Shaving
cream, Personal
deodorants and
antiperspirants
28% 18%
20 Organic surface-active
products and preparations
for washing the skin, in
the form of liquid or cream
and put up for retail sale,
whether or not containing
soap; paper, wadding, felt
and nonwovens,
impregnated, coated or
covered with soap or
detergent
28% 18%
21 Organic surface-active
agents (other than soap);
surface-active
preparations, washing
preparations (including
auxiliary washing
preparations) and
cleaning preparations,
whether or not containing
soap, other than those of
heading 3401
28% 18%
22 Lubricating preparations
(including cutting-oil
preparations, bolt or nut
release preparations, antirust
or anti-corrosion
preparations and mould
release preparations,
based on lubricants) and
preparations of a kind
used for the oil or grease
treatment of textile
materials, leather, furskins
or other materials, but
excluding preparations
containing, as basic
constituents, 70% or more
by weight of petroleum
oils or of oils obtained
from bituminous minerals
28% 18%
23 Polishes and creams, for
footwear, furniture, floors,
coachwork, glass or
metal, scouring pastes
and powders and similar
preparations (whether or
not in the form of paper,
wadding, felt, nonwovens,
cellular plastics or cellular
rubber, impregnated,
coated or covered with
such preparations),
excluding waxes of
heading 3404
28% 18%
24 Modelling pastes,
including those put up for
children’s amusement
28% 18%
25 Preparations and charges
for fire-extinguishers;
charged fire-extinguishing
grenades
28% 18%
26 Hydraulic brake fluids and
other prepared liquids for
hydraulic transmission,
not containing or
containing less than 70%
by weight of petroleum
oils or oils obtained from
bituminous minerals
28% 18%
27 Anti-freezing preparations
and prepared de-icing
fluids
28% 18%
28 Floor coverings of
plastics, whether or not
self-adhesive, in rolls or in
form of tiles; wall or
ceiling coverings of
plastics
28% 18%
29 Other articles of plastics
and articles of other
materials of headings
3901 to 3914 [other than
bangles of plastic, PVC
Belt Conveyor, plastic
beads and plastic
tarpaulins]
28% 18%
30 New pneumatic tyres, of
rubber [other than of a
kind used on/in bicycles,
cycle-rickshaws and three
wheeled powered cycle
rickshaws; and Rear
Tractor tyres]
28% 18%
31 Retreaded or used tyres
and flaps
28% 18%
32 Inner tubes of rubber
[other than of a kind used
on/in bicycles, cyclerickshaws
and three
wheeled powered cycle
rickshaws; and Rear
Tractor tyre tubes]
28% 18%
33 Other articles of
vulcanised rubber other
than hard rubber (other
than erasers)
28% 18%
34 Hard rubber (for example
ebonite) in all forms,
including waste and
scrap; articles of hard
rubber
28% 18%
35 Trunks, suit-cases, vanitycases,
executive-cases,
brief-cases, school
satchels, spectacle cases,
binocular cases, camera
cases, musical instrument
cases, gun cases,
holsters and similar
containers; travellingbags,
insulated food or
beverages bags, toilet
bags, rucksacks,
handbags, shopping bags,
wallets, purses, mapcases,
cigarette-cases, tobacco-
pouches, tool
bags, sports bags, bottlecases,
jewellery boxes,
powder-boxes, cutlery
cases and similar
containers, of leather, of
sheeting of plastics, of
textile materials, of
vulcanised fibre or of
paperboard, or wholly or
mainly covered with such
materials or with paper
[other than School
satchels and bags other
than of leather or
composition leather, Toilet
cases, Hand bags and
shopping bags, of artificial
plastic material, of cotton,
or of jute, Vanity bags,
Handbags of other
materials excluding wicker
work or basket work]
28% 18%
36 Articles of apparel and
clothing accessories, of
leather or of composition
leather
28% 18%
37 Articles of gut (other than
silk-worm gut), of
goldbeater’s skin, of
bladders or of tendons
28% 18%
38 Particle board, Oriented
Strand Board (OSB) and
similar board (for
example, wafer board) of
wood or other ligneous
materials, whether or not
agglomerated with resins
or other organic binding
substances, other than
specified boards
28% 18%
39 Fibre board of wood or
other ligneous materials,
whether or not bonded
with resins or other
organic substances, other
than specified boards
28% 18%
40 Plywood, veneered panels
and similar laminated
wood
28% 18%
41 Densified wood, in blocks,
plates, strips, or profile
shapes
28% 18%
42 Wooden frames for
paintings, photographs,
mirrors or similar objects
28% 18%
43 Builders’ joinery and
carpentry of wood,
including cellular wood
panels, assembled
flooring panels, shingles
and shakes
28% 18%
44 Wood paving blocks,
articles of densified wood
not elsewhere included or
specified, Parts of
domestic decorative
articles used as tableware
and kitchenware
28% 18%
45 Wall paper and similar
wall coverings; window
transparencies of paper
28% 18%
46 Artificial flowers, foliage
and fruit and parts
thereof; articles made of
artificial flowers, foliage or
fruit
28% 18%
47 Wool or other animal hair
or other textile materials,
prepared for use in
making wigs or the like
28% 18%
48 Worked monumental or
building stone (except
slate) and articles thereof,
other than goods of
heading 6801; mosaic
cubes and the like, of
natural stone (including
slate), whether or not on a
backing; artificially
coloured granules,
chippings and powder, of
natural stone (including
slate); of marble,
travertine and alabaster,
of Granite, of Other
calcareous stone
28% 18%
49 Worked slate and articles
of slate or of
agglomerated slate
28% 18%
50 Panels, boards, tiles,
blocks and similar articles
of vegetable fibre, of
straw or of shavings,
chips, particles, sawdust
or other waste, of wood,
agglomerated with
cement, plaster or other
mineral binders
28% 18%
51 Articles of plaster or of
compositions based on
plaster; such as Boards,
sheets, panels, tiles and
similar articles, not
ornamented
28% 18%
52 Articles of cement, of
concrete or of artificial
stone, whether or not
reinforced; such as Tiles,
flagstones, bricks and
similar articles, Building
blocks and bricks, Cement
bricks, Prefabricated
structural components for
Building or civil
engineering, Prefabricated
structural components for
building or civil
engineering
28% 18%
53 Fabricated asbestos
fibres; mixtures with a
basis of asbestos or with
a basis of asbestos and
magnesium carbonate;
articles of such mixtures
or of asbestos (for
example, thread, woven
fabric, clothing, headgear,
footwear, gaskets),
whether or not reinforced,
other than goods of
heading 6811 or 6813
28% 18%
54 Friction material and
articles thereof (for
example, sheets, rolls,
strips, segments, discs,
washers, pads), not
mounted, for brakes, for
clutches or the like, with a
basis of asbestos, of other
mineral substances or of
cellulose, whether or not
combined with textiles or
other materials
28% 18%
55 Worked mica and articles
of mica, including
agglomerated or
reconstituted mica,
whether or not on a
support of paper,
paperboard or other materials
28% 18%
56 Articles of stone or of
other mineral substances
(including carbon fibres,
articles of carbon fibres
and articles of peat), not
elsewhere specified or
included
28% 18%
57 Blocks, tiles and other
ceramic goods of siliceous
fossil meals (for example,
kieselguhr, tripolite or
diatomite) or of similar
siliceous earths
28% 18%
58 Ceramic flooring blocks,
support or filler tiles and
the like
28% 18%
59 Stoves [other than
kerosene stove and LPG
stoves], ranges, grates,
cookers (including those
with subsidiary boilers for
central heating),
barbecues, braziers, gasrings,
plate warmers and
similar non-electric
domestic appliances, and
parts thereof, of iron or
steel
28% 18%
60 Radiators for central
heating, not electrically
heated, and parts thereof,
of iron or steel; air heaters
and hot air distributors
(including distributors
which can also distribute
fresh or conditioned air),
not electrically heated,
incorporating a motordriven
fan or blower, and
parts thereof, of iron or
steel
28% 18%
61 Sanitary ware and parts
thereof of iron and steel
28% 18%
62 All goods other than
utensils i.e. sanitary ware
and parts thereof of
copper
28% 18%
63 Other articles of copper
[including chain and parts
thereof under 7419 10
and other articles under
7419 99] but not including
metal castings under 7419
91 00
28% 18%
64 Doors, windows and their
frames and thresholds for
doors
28% 18%
65 All goods other than
utensils i.e. sanitary ware
and parts thereof
28% 18%
66 Razors and razor blades
(including razor blade
blanks in strips)
28% 18%
67 Other articles of cutlery
(for example, hair
clippers, butchers’ or
kitchen cleavers,
choppers and mincing
knives,); manicure or
pedicure sets and
instruments (including nail
files) [other than paper
knives, pencil sharpeners
and blades thereof]
28% 18%
68 Base metal mountings,
fittings and similar articles
suitable for furniture,
doors, staircases,
windows, blinds,
coachwork, saddlery,
trunks, chests, caskets or
the like; base metal hatracks,
hat-pegs, brackets
and similar fixtures;
castors with mountings of
base metal; automatic
door closers of base metal
28% 18%
69 Filing cabinets, card-index
cabinets, paper trays,
paper rests, pen trays,
office-stamp stands and
similar office or desk
equipment, of base metal,
other than office furniture
of heading 9403
28% 18%
70 Fittings for loose-leaf
binders or files, letter
clips, letter corners, paper
clips, indexing tags and
similar office articles, of
base metal; staples in
strips (for example, for
offices, upholstery,
packaging), of base metal
28% 18%
71 Sign-plates, name-plates,
address-plates and similar
plates, numbers, letters
and other symbols, of
base metal, excluding
those of heading 9405
28% 18%
72 Spark-ignition
reciprocating or rotary
internal combustion piston
engine
28% 18%
73 Refrigerators, freezers
and other refrigerating or
freezing equipment,
electric or other; heat
pumps other than air
conditioning machines of
heading 8415
28% 18%
74 Storage water heaters,
non-electric [8419 19] (other than solar water
heater and system),
Pressure vessels,
reactors, columns or
towers or chemical
storage tanks [8419 89
10], Glass lined
equipment [8419 89 20],
Auto claves other than for
cooking or heating food,
not elsewhere specified or
included [8419 89 30],
Cooling towers and similar
plants for direct cooling
(without a separating wall)
by means of recirculated
water [8419 89 40], Plant
growth chambers and
rooms and tissue culture
chambers and rooms
having temperature,
humidity or light control
[8419 89 60], Apparatus
for rapid heating of semiconductor
devices ,
apparatus for chemical or
physical vapour
deposition on
semiconductor wafers;
apparatus for chemical
vapour deposition on LCD
substratus [8419 89 70];
parts [8419 90]
28% 18%
75 Electric or electronic
weighing machinery
(excluding balances of a
sensitivity of 5 centigrams
or better), including
weight operated counting
or checking machines;
weighing machine weights
of all kinds
28% 18%
76 Fire extinguishers 28% 18%
77 Fork-lift trucks; other
works trucks fitted with
lifting or handling
equipment
28% 18%
78 Other lifting, handling,
loading or unloading
machinery (for example,
lifts, escalators,
conveyors, teleferics)
28% 18%
79 Self-propelled bulldozers,
angledozers, graders,
levellers, scrapers,
mechanical shovels,
excavators, shovel
loaders, tamping
machines and road rollers
28% 18%
80 Other moving, grading,
levelling, scraping,
excavating, tamping,
compacting, extracting or
boring machinery, for
earth, minerals or ores;
pile-drivers and pileextractors;
snow-ploughs
and snow-blowers
28% 18%
81 Printers which perform
two or more of the
functions of printing,
copying or facsimile
transmission, capable of
connecting to an
automatic data processing
machine or to a network
printers; copying
machines, facsimile
machines; ink cartridges
with or without print head
assembly and ink spray
nozzle
28% 18%
82 Other office machines (for
example, hectograph or
stencil duplicating
machines, addressing
machines, automatic
banknote dispensers, coin
sorting machines, coin
counting or wrapping
machines [other than
Braille typewriters, electric
or nonelectric,
Perforating or
stapling machines
(staplers), pencil
sharpening machines]
28% 18%
83 Automatic goods-vending
machines (for example,
postage stamps, cigarette,
food or beverage
machines), including
money changing
machines
28% 18%
84 Transmission shafts
(including cam shafts and
crank shafts) and cranks;
bearing housings and
plain shaft bearings;
gears and gearing; ball or
roller screws; gear boxes
and other speed
changers, including torque
converters; flywheels and
pulleys, including pulley
blocks; clutches and shaft
couplings (including
universal joints)
28% 18%
85 Gaskets and similar joints
of metal sheeting
combined with other
material or of two or more
layers of metal; sets or
assortments of gaskets
and similar joints,
dissimilar in composition,
put up in pouches,
envelopes or similar
packings; mechanical
seals
28% 18%
86 Static converters (for
example, rectifiers) and
inductors [other
than Transformers
Industrial Electronics;
Electrical Transformer;
Static Convertors (UPS)]
28% 18%
87 Primary cells and primary
batteries
28% 18%
88 Electric accumulators,
including separators
therefor, whether or not
rectangular (including
square)
28% 18%
89 Vacuum cleaners 28% 18%
90 Electro-mechanical
domestic appliances, with
self-contained electric
motor, other than vacuum
cleaners of heading 8508
28% 18%
91 Shavers, hair clippers and
hair-removing appliances,
with self-contained
electric motor
28% 18%
92 Electrical ignition or
starting equipment of a
kind used for sparkignition
or compressionignition
internal
combustion engines (for
example, ignition
magnetos, magnetodynamos,
ignition coils,
sparking plugs and glow
plugs, starter motors);
generators (for example,
dynamos, alternators) and
cut-outs of a kind used in
conjunction with such
engines
28% 18%
93 Electrical lighting or
signalling equipment
(excluding articles of
heading 8539),
windscreen wipers,
defrosters and demisters,
of a kind used for cycles
or motor vehicles
28% 18%
94 Portable electric lamps
designed to function by
their own source of
energy (for example, dry
batteries, accumulators,
magnetos), other than
lighting equipment of
heading 8512
28% 18%
95 ISDN System [8517 69
10], ISDN Terminal
Adaptor [8517 69 20], X
25 Pads [8517 69 40]
28% 18%
96 Parts and accessories
suitable for use solely or
principally with the
apparatus of headings
8519 or 8521
28% 18%
97 Transmission apparatus
for radio-broadcasting or
television, whether or not
incorporating reception
apparatus or sound
recording or reproducing
apparatus; television
cameras, digital cameras
and video cameras
recorders [other than
CCTV]
28% 18%
98 Radar apparatus, radio
navigational aid apparatus
and radio remote control
apparatus
28% 18%
99 Reception apparatus for
radio-broadcasting,
whether or not combined,
in the same housing, with
sound recording or
reproducing apparatus or
a clock
28% 18%
100 Monitors and projectors,
not incorporating
television reception
apparatus; reception
apparatus for television,
whether or not
incorporating radiobroadcast
receiver or
sound or video recording
or reproducing apparatus
[other than computer
monitors not exceeding 17
inches
28% 18%
101 Parts suitable for use
solely or principally with
the apparatus of headings
8525 to 8528
28% 18%
102 Electrical signalling,
safety or traffic control
equipment for railways,
tramways, roads, inland
waterways, parking
facilities, port installations
or airfields (other than
those of heading 8608)
28% 18%
103 Electrical apparatus for
switching or protecting
electrical circuits, or for
making connections to or
in electrical circuits (for
example, switches, relays,
fuses, surge suppressors,
plugs, sockets, lampholders,
and other
connectors, junction
boxes), for a voltage not
exceeding 1,000 volts :
connectors for optical
fibres optical fibres,
bundles or cables
28% 18%
104 Boards, panels, consoles,
desks, cabinets and other
bases, equipped with two
or more apparatus of
heading 8535 or 8536, for
electric control or the
distribution of electricity,
including those
incorporating instruments
or apparatus of chapter
90, and numerical control
apparatus, other than
switching apparatus of
heading 8517
28% 18%
105 Sealed beam lamp units
and ultra-violet or infrared
lamps; arc lamps
[other than Electric
filament or discharge
lamps and LED lamps]
28% 18%
106 Insulated (including
enamelled or anodised)
wire, cable and other
insulated electric
conductors, whether or
not fitted with connectors
[other than Winding
Wires; Coaxial cables;
Optical Fiber]
28% 18%
107 Brushes [8545 20 00] and
goods under 8545
(including arc lamp carbon
and battery carbon)
28% 18%
108 Insulating fittings for
electrical machines,
appliances or equipment,
being fittings wholly of
insulating material apart
from any minor
components of metal (for
example, threaded
sockets) incorporated
during moulding solely for
the purposes of assembly,
other than insulators of
heading 8546; electrical
conduit tubing and joints
therefor, of base metal
lined with insulating
material
28% 18%
109 Binoculars, monoculars,
other optical telescopes,
and mountings therefor;
other astronomical
instruments and
mountings therefor, but
not including instruments
for radio-astronomy
28% 18%
110 Photographic (other than
cinematographic)
cameras; photographic
flashlight apparatus and
flashbulbs other than
discharge lamps of
heading 8539
28% 18%
111 Apparatus and equipment
for photographic
(including
cinematographic)
laboratories, not specified
or included elsewhere in
this Chapter;
negatoscopes; projection
screens
28% 18%
112 Compound optical
microscopes, including
those for
photomicrography
cinephotomicrography or
microprojection
28% 18%
113 Microscopes other than
optical microscopes;
diffraction apparatus
28% 18%
114 Liquid crystal devices not
constituting articles
provided for more
specifically in other
headings; lasers, other
than laser diodes; other
optical appliances and
instruments, not specified
or included elsewhere in
this Chapter
28% 18%
115 Direction finding
compasses; other
navigational instruments
and appliances
28% 18%
116 Surveying (including
photogrammetrical
surveying), hydrographic,
oceanographic,
hydrological,
meteorological or
geophysical instruments
and appliances, excluding
compasses; rangefinders
28% 18%
117 Electric or electronic
balances of a sensitivity
of 5 cg or better, with or
without weights
28% 18%
118 Apparatus based on the
use of X-rays or of alpha,
beta or gamma radiations,
for \ including radiography
or radiotherapy apparatus,
X-ray tubes and other Xray
generators, high
tension generators,
control panels and desks,
screens, examinations or
treatment tables, chairs
and the light
28% 18%
119 Instruments, apparatus
and models, designed for
demonstrational purposes
(for example, in education
or exhibitions), unsuitable
for other uses
28% 18%
120 Wrist-watches, pocketwatches
and other
watches, including stopwatches,
with case of
precious metal or of metal
clad with precious metal
28% 18%
121 Wrist-watches, pocketwatches
and other
watches, including stop
watches, other than those
of heading 9101
28% 18%
122 Instrument panel clocks
and clocks of a similar
type for vehicles,
aircraft, spacecraft or
vessels
28% 18%
123 Time of day recording
apparatus and apparatus
for measuring, recording
or otherwise indicating
intervals of time, with
clock or watch movement
or with synchronous motor
(for example, time
registers, time-recorders)
28% 18%
124 Time switches with clock
or watch movement or
with synchronous motor
28% 18%
125 Watch movements,
complete and assembled
28% 18%
126 Complete watch
movements, unassembled
or partly assembled
(movement sets);
incomplete watch
movements, assembled;
rough watch movements
28% 18%
127 Watch cases and parts
thereof
28% 18%
128 Cases for other than
clocks, and parts thereof
28% 18%
129 Watch straps, watch
bands and watch
bracelets, and parts
thereof
28% 18%
130 Other watch parts 28% 18%
131 Seats (other than those of
heading 9402), whether or
not convertible into beds,
and parts thereof
28% 18%
132 Other furniture [other than
bamboo furniture] and
parts thereof
28% 18%
133 Mattress supports; articles
of bedding and similar
furnishing (for example,
mattresses, quilts,
eiderdowns, cushions,
pouffes and pillows) fitted
with springs or stuffed or
internally fitted with any
material or of cellular
rubber or plastics,
whether or not covered
28% 18%
134 Lamps and lighting fittings
including searchlights and
spotlights and parts
thereof, not elsewhere
specified or included;
illuminated signs,
illuminated name-plates
and the like, having a
permanently fixed light
source, and parts thereof
not elsewhere specified or
included
28% 18%
135 Festive, carnival or other
entertainment articles,
including conjuring tricks
and novelty jokes
28% 18%
136 Articles and equipment for
general physical exercise,
gymnastics, athletics
28% 18%
137 Roundabouts, swings,
shooting galleries and
other fairground
amusements; [other than
travelling circuses and
travelling menageries]
28% 18%
138 Worked ivory, bone,
tortoise-shell, horn,
antlers, coral, mother-ofpearl
and other animal
carving material, and
articles of these materials
(including articles
obtained by moulding)
28% 18%
139 Worked vegetable or
mineral carving material
and articles of these
materials moulded or
carved articles of wax, of
stearin, of natural gums or
natural resins or of
modelling pastes, and
other moulded or carved
articles, not elsewhere
specified or included;
worked, unhardened
gelatin (except gelatin of
heading 3503) and
articles of unhardened
gelatin
28% 18%
140 Date, sealing or
numbering stamps, and
the like (including devices
for printing or embossing
labels), designed for
operating in the hand;
hand-operated composing
sticks and hand printing
sets incorporating such
composing sticks
28% 18%
141 Tailors’ dummies and
other lay figures;
automata and other
animated displays, used
for shop window dressing
28% 18%
142 Ceramic pipes, conduits,
guttering and pipe fittings
28% 18%
143 Ceramic flags and paving,
hearth or wall tiles;
ceramic mosaic cubes
and the like, whether or
not on a backing; finishing
ceramics
28% 18%
144 Ceramic wares for
laboratory, chemical or
other technical uses;
ceramic troughs, tubs and
similar receptacles of a
kind used in agriculture;
ceramic pots, jars and
similar articles of a kind
used for the conveyance
or packing of goods
28% 18%
145 Ceramic sinks, wash
basins, wash basin
pedestals, baths, bidets,
water closet pans,
flushing cisterns, urinals
and similar sanitary
fixtures
28% 18%
146 Statuettes and other
ornamental ceramic
articles
28% 18%
147 Other ceramic articles 28% 18%
148 Cast glass and rolled
glass, in sheets or
profiles, whether or not
having an absorbent,
reflecting or non-reflecting
layer, but not otherwise
worked
28% 18%
149 Drawn glass and blown
glass, in sheets, whether
or not having an
absorbent, reflecting or
non-reflecting layer, but
not otherwise worked
28% 18%
150 Float glass and surface
ground or polished glass,
in sheets, whether or not
having an absorbent,
reflecting or non-reflecting
layer, but not otherwise
worked
28% 18%
151 Glass of heading 70.03,
70.04 or 70.05, bent,
edge-worked, engraved,
drilled, enamelled or
otherwise worked, but not
framed or fitted with other
materials
28% 18%
152 Safety glass, consisting of
toughened (tempered) or
laminated glass
28% 18%
153 Multiple-walled insulating
units of glass
28% 18%
154 Glass mirrors, whether or
not framed, including rearview
mirrors
28% 18%
155 Parts and accessories of
vehicles of headings 8711
and 8713
28% 18%
156 Trailers and semi-trailers;
other vehicles, not
mechanically propelled;
parts thereof [other
than Self-loading or selfunloading
trailers for
agricultural purposes, and
Hand propelled vehicles
(e.g. hand carts,
rickshaws and the like);
animal drawn vehicles]
28% 18%
157 Pianos, including
automatic pianos; harpsichords
and other
keyboard stringed
instruments
28% 18%
158 Other string musical
instruments (for example,
guitars, violins, harps)
28% 18%
159 Wind musical instruments
(for example, keyboard
pipe organs, accordions,
clarinets, trumpets,
bagpipes), other than
fairground organs and
mechanical street organs
28% 18%
160 Percussion musical
instruments (for example,
drums, xylophones,
cymbols, castanets,
maracas)
28% 18%
161 Musical instruments, the
sound of which is
produced, or must be
amplified, electrically (for
example, organs, guitars,
accordions)
28% 18%
162 Musical boxes, fairground
organs, mechanical street
organs, mechanical
singing birds, musical
saws and other musical
instruments not falling
within any other heading
of this chapter; decoy
calls of all kinds; whistles,
call horns and other
mouth-blown sound
signalling instruments
28% 18%
163 Parts (for example,
mechanisms for musical
boxes) and accessories
(for example, cards, discs
and rolls for mechanical
instruments) of musical
instruments; metronomes,
tuning forks and pitch
pipes of all kinds
28% 18%
164 Video games consoles
and Machines
28% 18%
165 Vacuum flasks and other
vacuum vessels, complete
with cases; parts thereof
other than glass inners
28% 18%
166 Extracts, essences and
concentrates of coffee,
and preparations with a
basis of these extracts,
essences or concentrates
or with a basis of coffee
28% 18%
167 Avgas 28% 18%
168 Glaziers’ putty, grafting
putty, resin cements,
caulking compounds and
other mastics; painters’
fillings; non- refractory
surfacing preparations for
facades, indoor walls,
floors, ceilings or the like
28% 18%
169 Perfumes and toilet
waters
28% 18%
170 Beauty or make-up
preparations and
preparations for the care
of the skin (other than
medicaments), including
sunscreen or sun tan
preparations; manicure or
pedicure preparations
[other than kajal,
Kumkum, Bindi, Sindur,
Alta]
28% 18%
171 Organic composite
solvents and thinners, not
elsewhere specified or
included; prepared paint
or varnish removers
28% 18%
172 Setts, curbstones and
flagstones, of natural
stone (except slate)
28% 18%
173 Articles of asphalt or of
similar material (for
example, petroleum
bitumen or coal tar pitch)
28% 18%
174 Glass envelopes
(including bulbs and
tubes), open, and glass
parts thereof, without
fittings, for electric lamps,
cathode-ray tubes or the
like
28% 18%
175 Signalling glassware and
optical elements of glass
(other than those of
heading 7015), not
optically worked
28% 18%
176 Paving blocks, slabs,
bricks, squares, tiles and
other articles of pressed
or moulded glass, whether
or not wired, of a kind
used for building or
construction purposes;
glass cubes and other
glass smallwares, whether
or not on a backing, for
mosaics or similar
decorative purposes;
leaded lights and the like;
multi-cellular or foam
glass in blocks, panels,
plates, shells or similar
forms
28% 18%

Related: Changes in GST from the 23rd GST Council meeting

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