Changes in GST rates w.e.f. 18.07.2022

S. No.

Description

From

To

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.

Ostomy Appliances

12%

5%

11.

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%

12.

Tetra Pak (Aseptic Packaging Paper)

12%

18%

13.

Tar (whether from coal, coal gasification plants, producer Gas plants and Coke Oven Plants.

5%

18%

14.

IGST on import of Diethylcarbamazine (DEC) tablets supplied free of cost for National Filariasis Elimination Programme

5%

Nil

15.

Cut and Polished diamonds

0.25%

1.5%

16.

IGST on specified defence items imported by private entities/vendors, when end-user is the Defence forces.

Applicable rates

Nil

17.

Cheques, lose or in book form

Nil

18%

18.

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

Nil

12%

19.

Parts of goods of heading 8801

Nil

18%

20.

Petroleum/ Coal bed methane

5%

12%

21.

E-waste

5%

18%

22.

Scientific and technical instruments supplied to public funded research institutes

5%

Applicable rate

Sr. No.

Description

From

To

1.

Services supplied by foreman to chit fund

12%

18%

2.

Job work in relation to processing of hides, skins and leather

5%

12%

3.

Job work in relation to manufacture of leather goods and footwear

5%

12%

4.

Job work in relation to manufacture of clay bricks

5%

12%

5.

Works contract for roads, bridges, railways, metro, effluent treatment plant, crematorium etc.

12%

18%

6.

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%

7.

Works contract supplied to central and state governments, union territories & local authorities involving predominantly earthwork and sub-contracts thereof

5%

12%

8.

Transport of goods and passengers by ropeways.

18%

5% (with ITC of service)

9.

Renting of truck/Goods carriage where cost of fuel is included

18%

12%