{"id":798,"date":"2017-11-12T16:22:58","date_gmt":"2017-11-12T10:52:58","guid":{"rendered":"http:\/\/financialfunda.com\/?p=798"},"modified":"2024-07-14T13:22:11","modified_gmt":"2024-07-14T07:52:11","slug":"23rd-gst-council-meet-50-items-28-slab","status":"publish","type":"post","link":"https:\/\/cacube.in\/?p=798","title":{"rendered":"23rd GST Council meet: Only these 50 items under 28% slab w.e.f 15th November 2017"},"content":{"rendered":"

23rd GST Council meet held on 10th November 2017 in\u00a0Guwahati. This 23rd meeting came up with new decisions to ease tax rates and compliance issues. GST Council lowered tax rates on 177 items from 28% to 18%.\u00a0 The panel also decided to move 13 items from the 18% tax slab to 12%, another six from 18% to 5% and eight items from 12% to the 5% tax slab. Six other items have been moved from the 5% slab to nil. These changes will be effective from 15th November 2017, as decided by GST council.<\/p>\n

GST council decided to keep only 50 items in 28% tax bracket. Below given is complete list of 50 items which are taxed at 28%:-<\/p>\n

list of 50 Items Retained in 28% GST Rate List<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
S.<\/strong>No<\/strong><\/td>\nHeading<\/strong><\/td>\nDescription<\/strong><\/td>\n<\/tr>\n
1.<\/td>\n1703<\/td>\nMolasses<\/td>\n<\/tr>\n
2.<\/td>\n2106 90 20<\/td>\nPan masala<\/td>\n<\/tr>\n
3.<\/td>\n2202 10<\/td>\nAll goods [including aerated waters], containing added sugar or other sweetening matter or flavoured<\/td>\n<\/tr>\n
4.<\/td>\n2401<\/td>\nUnmanufactured tobacco; tobacco refuse [other than tobacco leaves]<\/td>\n<\/tr>\n
5.<\/td>\n2402<\/td>\nCigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes<\/td>\n<\/tr>\n
6.<\/td>\n2403<\/td>\nOther manufactured tobacco and manufactured tobacco substitutes; \u201chomogenised\u201d or \u201creconstituted\u201d tobacco; tobacco extracts and essences [including biris]<\/td>\n<\/tr>\n
7.<\/td>\n2523<\/td>\nPortland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers<\/td>\n<\/tr>\n
8.<\/td>\n3208<\/td>\nPaints 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<\/td>\n<\/tr>\n
9.<\/td>\n3209<\/td>\nPaints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium<\/td>\n<\/tr>\n
10.<\/td>\n3210<\/td>\nOther paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather<\/td>\n<\/tr>\n
11.<\/td>\n3214<\/td>\nGlaziers\u2019 putty, grafting putty, resin cements, caulking compounds and other mastics; painters\u2019 fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
12.<\/td>\n4011<\/td>\nNew 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; and of a kind used on aircraft]<\/td>\n<\/tr>\n
13.<\/td>\n4012<\/td>\nRetreaded or used tyres and flaps<\/td>\n<\/tr>\n
14.<\/td>\n8407<\/td>\nSpark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]<\/td>\n<\/tr>\n
15.<\/td>\n8408<\/td>\nCompression-ignition internal combustion piston engines (diesel or semi-diesel engines)<\/td>\n<\/tr>\n
16.<\/td>\n8409<\/td>\nParts suitable for use solely or principally with the engines of heading 8407 or 8408<\/td>\n<\/tr>\n
17.<\/td>\n8413<\/td>\nPumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]<\/td>\n<\/tr>\n
18.<\/td>\n8415<\/td>\nAir-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated<\/td>\n<\/tr>\n
19.<\/td>\n8418<\/td>\nRefrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415<\/td>\n<\/tr>\n
20.<\/td>\n8422<\/td>\nDish washing machines, household [8422 11 00] and other [8422 19 00]<\/td>\n<\/tr>\n
21.<\/td>\n8450<\/td>\nHousehold or laundry-type washing machines, including machines which both wash and dry<\/td>\n<\/tr>\n
22.<\/td>\n8483<\/td>\nTransmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)<\/td>\n<\/tr>\n
23.<\/td>\n8507<\/td>\nElectric accumulators, including separators therefor, whether or not rectangular (including square)<\/td>\n<\/tr>\n
24.<\/td>\n8508<\/td>\nVacuum cleaners<\/td>\n<\/tr>\n
25.<\/td>\n8509<\/td>\nElectro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder ]<\/td>\n<\/tr>\n
26.<\/td>\n8510<\/td>\nShavers, hair clippers and hair-removing appliances, with self- contained electric motor<\/td>\n<\/tr>\n
27.<\/td>\n8511<\/td>\nElectrical ignition or starting equipment of a kind used for spark- ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, 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<\/td>\n<\/tr>\n
28.<\/td>\n8516<\/td>\nElectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545<\/td>\n<\/tr>\n
29.<\/td>\n8525<\/td>\nDigital cameras and video cameras recorders [other than CCTV]<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
30.<\/td>\n8528<\/td>\nMonitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches and set top box for television]<\/td>\n<\/tr>\n
31.<\/td>\n8701<\/td>\nRoad tractor for semi-trailers of engine capacity exceeding 1800 CC.<\/td>\n<\/tr>\n
32.<\/td>\n8702<\/td>\nMotor vehicles for the transport of ten or more persons, including the driver<\/td>\n<\/tr>\n
33.<\/td>\n8703<\/td>\nMotor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]<\/td>\n<\/tr>\n
34.<\/td>\n8704<\/td>\nMotor vehicles for the transport of goods [other than Refrigerated motor vehicles]<\/td>\n<\/tr>\n
35.<\/td>\n8705<\/td>\nSpecial purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)<\/td>\n<\/tr>\n
36.<\/td>\n8706<\/td>\nChassis fitted with engines, for the motor vehicles of headings 8701 to 8705<\/td>\n<\/tr>\n
37.<\/td>\n8707<\/td>\nBodies (including cabs), for the motor vehicles of headings 8701 to 8705<\/td>\n<\/tr>\n
38.<\/td>\n8708<\/td>\nParts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]<\/td>\n<\/tr>\n
39.<\/td>\n8709<\/td>\nWorks trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles<\/td>\n<\/tr>\n
40.<\/td>\n8711<\/td>\nMotorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars<\/td>\n<\/tr>\n
41.<\/td>\n8714<\/td>\nParts and accessories of vehicles of headings 8711 and 8713<\/td>\n<\/tr>\n
42.<\/td>\n8716<\/td>\nTrailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]<\/td>\n<\/tr>\n
43.<\/td>\n8802<\/td>\nAircrafts for personal use<\/td>\n<\/tr>\n
44.<\/td>\n8903<\/td>\nYachts and other vessels for pleasure or sports; rowing boats and canoes<\/td>\n<\/tr>\n
45.<\/td>\n9302<\/td>\nRevolvers and pistols, other than those of heading 9303 or 9304<\/td>\n<\/tr>\n
46.<\/td>\n9504<\/td>\nVideo games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]<\/td>\n<\/tr>\n
47.<\/td>\n9614<\/td>\nSmoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof<\/td>\n<\/tr>\n
48.<\/td>\n9616<\/td>\nScent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations<\/td>\n<\/tr>\n
49.<\/td>\n9804<\/td>\nAll dutiable articles intended for personal use<\/td>\n<\/tr>\n
50<\/td>\nAny Chapter<\/td>\nLottery-Authorised by State Governments<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Financial Funda<\/p>\n","protected":false},"excerpt":{"rendered":"

23rd GST Council meet held on 10th November 2017 in\u00a0Guwahati. This 23rd meeting came up with new decisions to ease tax rates and compliance issues. GST Council lowered tax rates on 177 items from 28% to 18%.\u00a0 The panel also decided to move 13 items from the 18% tax slab to 12%, another six from […]<\/p>\n","protected":false},"author":39,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[452],"tags":[85],"class_list":["post-798","post","type-post","status-publish","format-standard","hentry","category-gst","tag-gst"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p9X28M-cS","_links":{"self":[{"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/posts\/798","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/users\/39"}],"replies":[{"embeddable":true,"href":"https:\/\/cacube.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=798"}],"version-history":[{"count":1,"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/posts\/798\/revisions"}],"predecessor-version":[{"id":3859,"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/posts\/798\/revisions\/3859"}],"wp:attachment":[{"href":"https:\/\/cacube.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cacube.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cacube.in\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}