GST Rate Changes after 47th GST Council Meeting

S. No.DescriptionFromTo
GST rate changes
1Printing, writing or drawing ink12%18%
2Knives with cutting blades, Paper knives, Pencil sharpeners and blades therefor, Spoons, forks, ladles, skimmers, cake-servers etc12%18%
3Power driven pumps primarily designed for handling water such as centrifugal pumps, deep tube-well turbine pumps, submersible pumps; Bicycle pumps12%18%
4Machines for cleaning, sorting or grading, seed, grain pulses; Machinery used in milling industry or for the working of cereals etc; Pawan Chakki that is Air Based Atta Chakki; Wet grinder;5%18%
5Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce and its parts, Milking machines and dairy machinery12%18%
6LED Lamps, lights and fixture, their metal printed circuits board;12%18%
7Drawing and marking out instruments12%18%
8Solar Water Heater and system;5%12%
9Prepared/finished leather/chamois leather / composition leathers;5%12%
10Tetra Pak (Aseptic Packaging Paper)12%18%
11Tar (whether from coal, coal gasification plants, producer Gas plants and Coke Oven Plants5% or 18%18%
12Scientific and technical instruments supplied to public funded research institutes (concession withdrawn)5%Applicable Rate
13Ostomy Appliances12%5%
14Orthopedic appliance- Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens12%5%
15IGST on import of Diethylcarbamazine (DEC) tablets supplied free of cost for National Filariasis Elimination Programme5%Nil
16Cut and Polished diamonds0.25%1.50%
17GST on specified defence items imported by private entities/vendors, when end-user is the Defence forces.Applicable RateNil
18Petroleum/ Coal bed methane5%12%
19E-waste5%18%
20Cheques, lose or in book formNil18%
21Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printedNil12%
22Parts of goods of heading 8801Nil18%
23Services supplied by foreman to chit fund12%18%
24Job work in relation to processing of hides, skins and leather5%12%
25Job work in relation to manufacture of leather goods and footwear5%12%
26Job work in relation to manufacture of clay bricks5%12%
27Works contract for roads, bridges, railways, metro, effluent treatment plant, crematorium etc.12%18%
28Works contract supplied to central and state governments, union territories & local authorities involving predominantly earthwork and sub-contracts thereof5%12%
29Works contract supplied to central and state governments, local authorities for historical monuments, canals, dams, pipelines, plants for water supply, educational institutions, hospitals etc. & sub-contractor thereof12%18%
30Transport of goods and passengers by ropeways.18%5% (with ITC of services)
31Renting of truck/goods carriage where cost of fuel is included18%12%
32Pre-packed and labelled meat (except frozen), fish, curd, paneer, honey, dried leguminous vegetables, dried makhana, wheat and other cereals, wheat or meslin flour, jaggery, puffed rice (muri), all goods and organic manure and coir pith compost.Nil5%
In case of Services, following exemptions are being rationalized:
No.Description
1Exemption on transport of passengers by air to and from North East states & Bagdogra is being restricted to economy class
2Exemption on following services is being withdrawn.
 1Transportation by rail or a vessel of railway equipment and material.
2Storage or warehousing of commodities which attract tax (nuts, spices, copra, jaggery, cotton etc.)
3Fumigation in a warehouse of agricultural produce.
4Services by RBI,IRDA,SEBI,FSSAI
5Renting of residential dwelling to business entities (registered persons)
6Services provided by the cord blood banks by way of preservation of stem cells
3Like CETPs, common bio-medical waste treatment facilities for treatment or disposal of biomedical waste shall be taxed at 12% so as to allow them ITC
4Hotel accommodation priced upto Rs. 1000/day shall be taxed at 12%
5Room rent (excluding ICU) exceeding Rs 5000 per day per patient charged by a hospital shall be taxed to the extent of amount charged for the room at 5% without ITC
6Tax exemption on training or coaching in recreational activities relating to arts or culture, or sports is being restricted to such services when supplied by an individual

Notification No. 03/2022–Central Tax ( Rate )

Notification No. 04/2022–Central Tax ( Rate )

Notification No. 05/2022–Central Tax ( Rate )

Notification No. 06/2022–Central Tax ( Rate ) 

Notification No. 07/2022–Central Tax ( Rate )

Notification No. 08/2022–Central Tax ( Rate )

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