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|GST Rate List 2021 PDF|
|No. Of Pages: 235|
|PDF Size: 1 MB|
GST Rate List 2021 PDF
GST Rate in India: Here are the tax rates for all goods and services. GST Rates in India May 2021 (Item Wise GST List PDF) GST tax slabs range from 0% (Nil ) to 31%. ✓ Tax Exemptions under GST 2021 ✓ GST Bill ✓ Goods and Services tax ✓ Act ✓ GST calculator ✓ GST Features.
income tax slab 2021 GST
The interim Budget presented by the government in May 2020 extended the full tax rebate to resident individuals with total income up to Rs 5 lakh.
|Upto 5 Lakh Income||Nil|
|5 Lakh to 7.5 Lakh||10%|
|7.5 Lakh to 10 Lakh||15%|
|10 Lakh to 12.50 Lakh||20%|
Only 50 items are now subject to the new GST changes, which impose a 28 percent tax. Shampoo, deodorant, toothpaste, shaving cream, aftershave lotion, shoe polish, chocolate, chewing gums, and healthy beverages would all be less expensive. Tax rates on meals sold in air-conditioned restaurants would be reduced to 12% from 18%.
- Service providers with turnover up to Rs.20 lakh need not register even if making interstate supplies.
- More time for filling returns for those under composition scheme.
- Refunds to be released every month
- E-wallet facility by APR
- No Tax on duty free scrips
- Merchant exporters need to pay 0.1% tax on domestic goods procurement.
- E-way bill to be rolled out from 1 April, 2018
- A committee to review the levy on restaurants.
Updated New GST Rates as on May 2021
Pulleys, transmission shafts and cranks, gear boxes, retreaded or used tyres, power banks of lithium ion batteries, digital cameras, video camera recorders, and video game consoles are among the items on which GST has been reduced from 28 percent to 18 percent.
|tems||OLD Tax Rate||NEW Tax Rate|
|pulleys, transmission shafts and cranks, gear boxes, retreaded or used tyres, power banks of lithium ion batteries, digital cameras, video camera recorders and video game consoles||28%||18%|
|Monitors and TV screens up to 32 inches||28%||18%|
|third party insurance premium of goods carrying vehicles||18%||12%|
|Marble rubble, natural cork, walking stick, fly ash blocks||12%||5%|
Air travel of pilgrims by non-scheduled/charter operations being facilitated by the government under bilateral arrangements will attract a lower GST rate of 5 percent. The Council has decided that 5 percent would be levied on renewable energy devices and parts for their manufacture. Services supplied by banks to Basic Savings Bank Deposit account holders under the Jan Dhan Yojana will not attract GST.
New GST Rates as on 2021
|Items||OLD Tax Rate||NEW Tax Rate|
|refrigerators, lithium batteries, vacuum cleaners, grinders, mixers, food processors, water heaters, hair dryers, water coolers, ice cream freezers, scents, perfumes, powder puffs, cosmetics, and electric ironing machines||28%||18%|
|Sanitary napkins, Stone, marble and wooden deities, Rakhis without precious stones, brooms and commemorative coins , Fortified milk||5%||NIL|
|Handloom items priced below Rs 1,000|
Footwear priced below Rs 1,000
Wooden photo frames
Stone art wear
Ornamental frame mirrors
Glass art ware
Aluminum art ware
Hand-operated rubber rollers
|All leather items||28%||18%|
Updated New GST Rates 2021
|Items||OLD Tax Rate||NEW Tax Rate|
|Second-hand medium and large cars and SUVs||28%||18%|
|LPG supply for household domestic consumers by private LPG distributers||18%||5%|
|Bio Fuels Powered buses||28%||18%|
|Sugar boiled confectionery||18%||12%|
|Drinking water packed in 20 litre bottle||18%||12%|
|Drip irrigation system||18%||12%|
|Cigarette filter rods||12%||18%|
|The admission to Theme parks, water parks etc.||28%||18%|
GST Rates as March 2021
The GST council on Friday announced major cuts in taxes of 27 items along with a slew of relief measures to support exporters and small businesses. Here are some items that are set to get cheaper under GST:
|Description||Present GST Rate||New GST Rate|
|Mangoes sliced dried||12%||5%|
|Khakra & plain chapati / roti||12%||5%|
|Ayurvedic, Unani, Siddha, Homeopathy medicines||12%||5%|
|Modelling Paste for children amusement||28%||18%|
|Plastic Waste, Pairing & Scraps||18%||5%|
|Rubber Waste, Paring & Scrap||18%||5%|
|Hard Rubber Waste||28%||5%|
|Paper Waste & Scrap||12%||5%|
|Duty Credit scrips||5%||Nil|
|Sewing thread of manmade filaments||18%||12%|
|All synthetic filament yarn, such as nylon, polyester, acrylic||18%||12%|
|All artificial filament yarn, such as viscose rayon, cuprammonium||18%||12%|
|Sewing thread for manmade staple fibres||18%||12%|
|Yarn of manmade staple fibres||18%||12%|
|Cullet or other waste of glass||18%||5%|
|Fittings for loose leaf binders, or files, letter clips, letter corners, paper clips, staple in strips,||28%||18%|
|Plain shaft bearing 8483||28%||18%|
|parts suitable for use solely or principally with fixed speed diesel engine of power not exceeding 15HP||28%||18%|
|parts for Pumps||28%||18%|
|E-waste||28% / 18%||5%|
Firms face ban for not passing on GST gains. HIGHLIGHTS = (1) The cancellation of registration is in addition to the power to levy penalty, (2) Tax practitioners said that cancellation of registration is too harsh, (3) The tax regime will get a mega launch on the night of June 30.
Impact of GST on Household Expenses
|Category||Before GST||After GST|
|Household – Personal Care||28.00%||18.00%|
|Credit Card Bills||15.00%||18.00%|
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.
New GST Rates are applicable in all over India – New Delhi, Haryana, Assam, Mizoram, Nagaland, Manipur, West Bengal, Uttrakhand, Rajasthan, Himchal Pradesh, Punjab, Maharashtra, Kerala, Telangana, Tamilnadu, Odisha, Kanyakumari, Goa, Chandigarh, Bihar, Uttar Pradesh, Arunachal Pradesh, Gujarat, Andhra pradesh, Meghalaya. Tripura, Chattishgarh and Madhya Pradesh. Only Jammu kashmir are exempt.
|Description of Services||GST RATE with ITC of input services|
|Transport of goods by rail||5%|
|Transport of passengers by rail (other than sleeper class)||5%|
|Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use]||5% No ITC|
|Services of goods transport agency in relation to transportation of used household goods for personal use.||5% No ITC|
|Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India||5%|
|Renting of motorcab (If fuel cost is borne by the service recipient, then 18% GST will apply)||5% No ITC|
|Transport of passengers, by-(i) Air conditioned contract/stage carriage other than motorcab(ii) A radio taxi||5% No ITC|
|Transport of passengers by air in economy class||5% with ITC of input services|
|Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport.||5%|
|Supply of tour operators’ services||5% No ITC|
|Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations||5% with ITC of input services|
|Selling of space for advertisement in print media||5%|
|Services by way of job work in relation to printing of newspapers||5%|
|Transport of goods in containers by rail by any person other than Indian Railways||12%|
|Transport of passengers by air in other than economy class||12%|
|Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor.||12%|
|Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day||12%|
|Services provided by foreman of chit fund in relation to chit||12% with ITC of input services|
|Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly. [The value of land is included in the amount charged from the service recipient]||12% With Full ITC but no refund of overflow of ITC|
|Temporary transfer or permitting the use or enjoyment of any Intellectual Property (IP) to attract the same rate as in respect of permanent transfer of IP||12%|
|Supply of Food/drinks in restaurant having licence to serve liquor||18%|
|Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year||18%|
|Supply of Food/drinks in outdoor catering||18%|
|Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/ and above but less than Rs 5000/- per room per day||18%|
|Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises||18%|
|Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama||18%|
|Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act||18%|
|Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like||28%|
|Services provided by a race club by way of totalizator or a licensed bookmaker in such club||28%|
|Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel||28%|
|Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 5000/- and above per night per room||28%|
|Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration (supply of service) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods)||GST and compensation cess as on supply of similar goods|
|Any transfer of right in goods or of undivided share in goods without the transfer of title thereof (supply of services) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods).||GST and compensation cess as on supply of similar goods|
|Supply consisting of transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed (supply of goods): value of leasing services shall be included in the value of goods supplied.||GST and compensation cess as on supply of similar goods|
|All other services not specified elsewhere||18%|
SCHEDULE OF GST RATES FOR GOODS AS APPROVED BY GST COUNCIL
|Milk, cereals, fruits, vegetable, jaggery (gur), food grains, rice and wheat, spices, tea, coffee, sugar, vegetable/ mustard oil, newsprint, coal and Indian sweets, Silk and jute fibre||Nil|
|Gold, Silver and Processed Diamonds||3%|
|Railway freight, Pharma (Life saving drugs), Footwear up to Rs. 500, Cotton and natural fibre||5%|
|Packaged foods like pickles, tomato sauce, mustard sauce and fruit preserves, Ayurvedic and homeopathy medicines, Processed foods, Fruit juices, live animals, meats, butter & cheese, Mobile phones, Ready-made garments||12%|
|Footwear above Rs. 500, hair oil, soaps, toothpaste and shampoos, chemical and industrial use intermediaries, LPG stoves, military weapons, electronic toys, Pastries, cakes, pasta, ice creams, soups, Man made fibre and yarn||18%|
|White and brown goods like TV, refrigerator, AC, washing machines, microwave ovens, soft drinks and aerated beverages, Cement, Perfumes, revolver, pistols, Chocolates, chewing gum, waffles containing chocolate||28%|
|Luxury and de-merits goods and sin category items e.g. tobacco, pan masala||28% + Cess|
|Small cars – petrol driven||28% + 1% cess|
|Small cars – diesel driven||28% + 5% cess|
|Cigarettes||28% + 5% cess|
|Luxury cars||28% + 15% cess|
|Heavy bikes, Luxury yachts, private jets||31%|
Service Tax Exemptions to be continued in GST as decided by GST Council
- Services by Government or a local authority excluding the following services—
- Services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government.
- Services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport.
- Transport of goods or passengers.
- Any service, other than services covered under clauses (i) to (iii) above, provided to business entities.
- Services by the Reserve Bank of India.
- Services by a foreign diplomatic mission located in India.
- Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products.
- Service by way of access to a road or a bridge on payment of toll charges.
- Transmission or distribution of electricity by an electricity transmission or distribution utility.
- Services by way of renting of residential dwelling for use as residence.
- Services by a veterinary clinic in relation to health care of animals or birds.
- Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities, Charitable activities may be defined as presently in notification No 25/2012-ST.
- Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.
- Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.
- Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
- Services provided by Employees Provident Fund Organisation (EPFO) to persons governed under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952).
GST Return Filing Details
|Return for the Month||Form GSTR-1||Form GSTR-2||Form GSTR-3|
|July 2017||5 August||10 August||15 August|
|August 2017||20 October||25 October||30 October|
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Which items are in 12 GST slab?
What Comes Under the 12% GST Slab?
– Real estate construction for selling purposes.
– Hotel accommodation with relevant expense within Rs.1001 and Rs.7500 per day.
– Movie tickets priced at or less than Rs.100.
– Railway coaches, wagons, or rolling stock sans refund of ITC.
– Intellectual Property rights on a temporary basis.
What is the GST on 2021 gold?
A total of 3% GST is levied on gold value. If the gold is converted into ornaments, 5% GST is also charged on the making charges of the gold ornaments.
What are the 3 types of GST?
– SGST (State Goods and Services Tax)
– CGST (Central Goods and Services Tax)
– IGST (Integrated Goods and Services Tax)
– UGST (Union Territory Goods and Services Tax)
What is GST slab rate?
What are the final GST rate slabs? … The GST council has fitted over 1300 goods and 500 services under four tax slabs of 5%, 12%, 18% and 28% under GST. This is aside the tax on gold that is kept at 3% and rough precious and semi-precious stones that are placed at a special rate of 0.25% under GST.
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