What is GST Rates

As per 25th GST Council meeting on 18th January 2018

*Note that Rate changes, Exemptions and other proposals made shall be given effect once the Notifications are issued for the same.

Rates for 29 Goods and 53 Services have been revised*. 

• Goods taxed at 0%- Vibhuti, De-oiled rice bran and parts used to manufacture hearing aids
• Reduced from 28% to 18%- Old and used motor vehicles [medium and large cars and SUVs] without ITC, Public transport Buses that run on Biofuel, Services of joy rides, Go-karting
• Reduced from 28% to 12% –Old and used motor vehicles [other than medium and large cars and SUVs] without ITC
• Reduced from 18% to 12% –Drinking water packed in 20 litres bottles, Drip irrigation system, sprinklers, Biodiesel, Sugar boiled Confectionery, Services of construction of metro / mono-rail, mining of petrol crude
• Reduced from 18% to 5% –LPG for household use, Tamarind Kernel Powder, Mehendi paste in cones, Raw materials and Consumables needed for Launch vehicles/satellites, Services of Tailoring
• Reduced from 12% to 5%-Velvet fabric( Without Refund of ITC), Articles of straw, of esparto or of other plaiting materials
• Reduced from 3% to 0.25%-Diamonds and precious stones
• Rate Increased from 0% to 5%-Rice bran (other than de-oiled rice bran)
• Rate Increased from 12% to 18%-Cigarette filter rods
• Services included in the Exemption List: 
  • Providing information under RTI Act, 2005
  • Legal services provided to Government
  • Admission to, or conduct of examination provided to all educational institutions including any service of conducting entrance examinations  on collection of entrance fees