GSTR App (Android App) 28th Council meeting Rate Changes

28th Council Changed GST Rates

1. 28 % to 18%
Sr. Items Old Rates New
(%) Rates (%)
01 Paints and varnishes (including enamels and lacquers) 28 18

02 Glaziers’ putty, grafting putty, resin cements 28 18

03 Refrigerators, freezers and other refrigerating or freezing 28 18

equipment including water cooler, milk coolers, refrigerating
equipment for leather industry, ice cream freezer etc.
04 Washing machines. 28 18

05 Lithium-ion batteries 28 18

06 Vacuum cleaners 28 18

07 Domestic electrical appliances such as food grinders and mixers & 28 18

food or vegetable juice extractor, shaver, hair clippers etc
08 Storage water heaters and immersion heaters, hair dryers, hand 28 18
dryers, electric smoothing irons etc

09 Televisions up to the size of 68 cm 28 18

10 Special purpose motor vehicles. e.g., crane lorries, fire fighting 28 18

vehicle, concrete mixer lorries, spraying lorries
11 Works trucks [self-propelled, not fitted with lifting or handling 28 18
equipment] of the type used in factories, warehouses, dock areas
or airports for short transport of goods.
12 Trailers and semi-trailers. 28 18

13 Miscellaneous articles such as scent sprays and similar toilet 28 18

sprays, powder-puffs and pads for the application of cosmetics or
toilet preparations.

2. 28% to 12%
Sr. Items Old Rates New
(%) Rates (%)
1 Fuel Cell Vehicle. Further, Compensation cess shall also be exempted on fuel 28 12
cell vehicle.
2 Refund of accumulated credit on account of inverted duty structure to fabric
manufacturers: Fabrics attract GST at the rate of 5% subject to the condition
that refund of accumulated ITC on account of inversion will not be allowed.
However, considering the difficulty faced by the Fabric sector on account of
GSTR App (Android App) 28th Council meeting Rate Changes

this condition, the GST Council has recommended for allowing refund to
fabrics on account of inverted duty structure. The refund of accumulated ITC
shall be allowed only with the prospective effect on the purchases made after
the notification is issued.

3. 18%, 12%, 5% to Nil:

Sr. Items Old Rates New
(%) Rates (%)
1 Sanitary Napkins 12 Nil
2 Rakhi [other than that of precious or semi-precious material of Nil
chapter 71]
3 Stone/Marble/Wood Deities 12 Nil

4 Coir pith compost 5 Nil

5 Sal Leaves siali leaves and their products and Sabai Rope 5 Nil
6 Phool Bhari Jhadoo [Raw material for Jhadoo] 5 Nil

7 Khali dona 5 Nil

8 Circulation and commemorative coins, sold by Security Printing Nil

and Minting Corporation of India Ltd [SPMCIL] to Ministry of
Finance

4. 12% to 5%
Sr. Items Old Rates New Rates

1 Chenille fabrics and other fabrics under heading 5801 12 5

2 Handloom dari 12 5

3 Phosphoric acid (fertilizer grade only). 12 5

4 Knitted cap/topi having retail sale value not exceeding Rs 1000 12 5

5. 18% to 12%
Sr. Items Old Rates New Rates
1 Bamboo flooring 18 12
2 Brass Kerosene Pressure Stove 18 12
3 Hand Operated Rubber Roller 18 12

4 Zip and Slide Fasteners 18 12

GSTR App (Android App) 28th Council meeting Rate Changes

6. 18% to 5%
Sr. Items Old Rates New Rates

1 Ethanol for sale to Oil Marketing Companies for blending with fuel 18 5

2 Solid bio fuel pellets 18 5

Handicraft

1. 18% to 12%:
Sr. Items Old Rates New Rates
1 Handbags including pouches and purses; jewellery box 18 12

2 Wooden frames for painting, photographs, mirrors etc 18 12

3 Art ware of cork [including articles of sholapith] 18 12

4 Stone art ware, stone inlay work 18 12

5 Ornamental framed mirrors 18 12

6 Glass statues [other than those of crystal] 18 12

7 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, 18 12
vase]
8 Art ware of iron 18 12

9 Art ware of brass, copper/ copper alloys, electro plated with 18 12

nickel/silver
10 Aluminium art ware 18 12
11 Handcrafted lamps (including Panchloga lamp) 18 12

12 Worked vegetable or mineral carving, articles thereof, articles of 18 12

wax, of stearin, of natural gums or natural resins or of modelling
pastes etc, (including articles of lac, shellac)

13 Ganjifa card 18 12

2. 12% to 5%:
Sr. Items Old Rates New Rates

1 Handmade carpets and other handmade textile floor coverings 12 5

(including namda/gabba)
GSTR App (Android App) 28th Council meeting Rate Changes

2 Handmade lace 12 5

3 Hand-woven tapestries 12 5

4 Hand-made braids and ornamental trimming in the piece 12 5

5 Toran 12 5

Rate change made in respect of footwear

1. 5% GST is being extended to footwear having a retail sale price up to Rs. 1000 per pair
2. Footwear having a retail sale price exceeding Rs. 1000 per pair will continue to attract 18%
3.

Miscellaneous Change relating to valuation of a supply:

1. IGST @5% on Pool Issue Price (PIP) of Urea imported on Govt. account for direct agriculture
use, instead of assessable value plus custom duty.
2. Exemption from Compensation cess to Coal rejects from washery [arising out of cess paid
coal on which ITC has not been taken].

Clarifications/amendments as regards applicability of GST rate in respect of

certain goods recommended by GST Council which inter-alia includes:

1. Milk enriched with vitamins or minerals salt (fortified milk) is classifiable under HS code 0401
as milk and exempt from GST.
2. 5% GST on both treated (modified) tamarind kernel powder and plain (unmodified) tamarind
kernel powder.
3. Beet and cane sugar, including refined beet and cane sugar, (falling under heading 1701)
attracts 5% GST rate.
4. Water supplied for public purposes (other than in sealed containers) does not attract GST.
5. Marine engine (falling under sub-heading 8408 10 93) attracts 5% GST rate.
6. Kota stone and similar stones [ other than marble and granite] other than polished will
attracts 5% GST, while ready to use polished Kota stone and similar stones will attracts 18%.
7. Certain other miscellaneous clarification as regards classification/rate have been
recommended
GSTR App (Android App) 28th Council meeting Rate Changes

EXEMPTIONS / CHANGES IN GST RATES AND SERVICES

Sector –Farmers/ Agriculture/ Food Processing
1. Exempt services by way of artificial insemination of livestock (other than horses).
2. Exempt warehousing of minor forest produce in line with exemptions provided to the
agricultural produce.
3. Exempt the works of installation and commissioning undertaken by DISCOMS/ electricity
distribution companies for extending electricity distribution network up to the tube well of
the farmer/ agriculturalist for agricultural use.
4. Exempt services provided by FSSAI to food business operators.

Education/ Training/ Skill Development

5. Reduce rate of GST from 18% to 5% on supply only of e-books for which print version
exist.

Social Security/ Pension Security/ Senior Citizens

6. Exempt services provided by Coal Mines Provident Fund Organisation the PF subscribers
from the applicability of GST on the lines of EPFO.
7. Exempt supply of services by an old age home run by State / Central Government or by a
body registered under 12AA of Income Tax Act) to its residents (aged 60 years or more)
against consideration upto Rupees Twenty Five Thousand per month per member provided
consideration is inclusive of charges for boarding, lodging and maintenance.
8. Exempt GST on the administrative fee collected by National Pension System Trust.
9. Exempt services provided by an unincorporated body or a non-profit entity registered
under any law for the time being in force, engaged in activities relating to the welfare of
industrial or agricultural labour or farmer; or for the promotion of trade, commerce, industry,
agriculture, art, science, literature, culture, sports, education, social welfare, charitable
activities and protection of environment, to own members against consideration in the form
of membership fee up to an amount of one thousand rupees per member per year.

Banking/ Finance/ Insurance

10. Exempt Reinsurance Services provided to specified Insurance Schemes such as Pradhan
Mantri Rashtriya Swasthya Suraksha Mission (PMRSSM) (Ayushman Bharat), funded by
Government.
GSTR App (Android App) 28th Council meeting Rate Changes

Government Services
11. Exempt services provided by Government to ERCC by way of assigning the right to collect
royalty, DMFT etc. from the mining lease holders.
12. Exempt the guarantees given by Central/State Government/UT administration to their
undertakings/PSUs.

Miscellaneous
13. Exempt GST on import of services by Foreign Diplomatic Missions/ UN & other
International Organizations based on reciprocity.
14. Exempt services supplied by an establishment of a person in India to any establishment
of that person outside India, which are treated as establishments of distinct persons in
accordance with Explanation I in section 8 of the IGST Act provided the place of supply is
outside the taxable territory of India in accordance with section 13 of IGST Act
15. Prescribe GST rate slabs on accommodation service based on transaction value instead of
declared tariff which is likely to provide major relief to the hotel industry.
16. Prescribe GST rate of 12% with full ITC under forward charge for composite supply of
multimodal transportation.
17. Rationalize the notification entry prescribing reduced GST rate on composite supply of
works contract received by the Government or a local authority in the course of their
sovereign functions.
18. Rationalize entry relating to composite supply of food and drinks in restaurant, mess,
canteen, eating joints and such supplies to institutions (educational, office, factory, hospital)
on contractual basis at GST rate of 5%; and making it clear that the scope of outdoor catering
under 7(v) is restricted to supplies in case of outdoor/indoor functions that are event based
and occasional in nature.

Clarifications
19. Supply of services provided by State and Central educational boards to students for
conduct of examination will be clarified to be exempt.
20. To clarify that the courses run by private ITIs for designated trades are exempt under GST
whereas non-designated courses are taxable.

21. To clarify that GST on premium paid by the Governments for implementing
PradhanMantri Rashtriya Swasthya Suraksha Mission (PMRSSM) (Ayushman Bharat) is
exempt from GST.
GSTR App (Android App) 28th Council meeting Rate Changes

22. To provide clarification on applicability of Service Tax / GST on services rendered by an

Indian Architect- Consultant in relation to immovable property located outside India to Indian
Diplomatic Missions/Posts abroad.
23. To clarify to Auroville foundation that ‘maintenance’ paid by it to Auroviliansis not liable
to GST.
24. To insert an explanation in notification No. 13/2017-Central Tax(Rate) to define the term
renting of immovable property.
25. To clarify that certain services such as “deposit works(expenses for providing electric
line/plant)” related to distribution of electricity provided by DISCOM, attract GST.

Export / other trade facilitation measures

26. Extend the exemption granted on outward transportation of all goods by air and sea by
another one year i.e. up to 30th September, 2019 as relief to the exporter of goods.
27. Place liability to pay GST on services provided by individual DSAs to banks/NBFCs under
reverse charge on the buying banks/NBFCs. However, services by non-individual NBFCs
(corporate, partnership firms) to banks/NBFCs would continue under forward charge, as at
present.

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