GST Rate Changes after 47th GST Council Meeting

S. No.  Description  From  To 
GST rate changes 
1 Printing, writing or drawing ink 12% 18%
2 Knives with cutting blades, Paper knives, Pencil sharpeners and blades therefor, Spoons, forks, ladles, skimmers, cake-servers etc 12% 18%
3 Power driven pumps primarily designed for handling water such as centrifugal pumps, deep tube-well turbine pumps, submersible pumps; Bicycle pumps 12% 18%
4 Machines 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%
5 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce and its parts, Milking machines and dairy machinery 12% 18%
6 LED Lamps, lights and fixture, their metal printed circuits board; 12% 18%
7 Drawing and marking out instruments 12% 18%
8 Solar Water Heater and system; 5% 12%
9 Prepared/finished leather/chamois leather / composition leathers; 5% 12%
10 Tetra Pak (Aseptic Packaging Paper) 12% 18%
11 Tar (whether from coal, coal gasification plants, producer Gas plants and Coke Oven Plants 5% or 18% 18%
12 Scientific and technical instruments supplied to public funded research institutes (concession withdrawn) 5% Applicable Rate
13 Ostomy Appliances 12% 5%
14 Orthopedic 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 lens 12% 5%
15 IGST on import of Diethylcarbamazine (DEC) tablets supplied free of cost for National Filariasis Elimination Programme 5% Nil
16 Cut and Polished diamonds 0.25% 1.50%
17 GST on specified defence items imported by private entities/vendors, when end-user is the Defence forces. Applicable Rate Nil
18 Petroleum/ Coal bed methane 5% 12%
19 E-waste 5% 18%
20 Cheques, lose or in book form Nil 18%
21 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Nil 12%
22 Parts of goods of heading 8801 Nil 18%
23 Services supplied by foreman to chit fund 12% 18%
24 Job work in relation to processing of hides, skins and leather 5% 12%
25 Job work in relation to manufacture of leather goods and footwear 5% 12%
26 Job work in relation to manufacture of clay bricks 5% 12%
27 Works contract for roads, bridges, railways, metro, effluent treatment plant, crematorium etc. 12% 18%
28 Works contract supplied to central and state governments, union territories & local authorities involving predominantly earthwork and sub-contracts thereof 5% 12%
29 Works 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 thereof 12% 18%
30 Transport of goods and passengers by ropeways. 18% 5% (with ITC of services)
31 Renting of truck/goods carriage where cost of fuel is included 18% 12%
32 Pre-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. Nil 5%
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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