Changes in GST rates w.e.f. 18.07.2022
Changes in rate of tax on goods w.e.f 18.07.2022 vide Notification No. 06/2022 (central tax rate)
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 |
Changes in rate of tax on services w.e.f 18.07.2022 vide Notification No. 03/2022 (central tax 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% |
|