| Goods |
| Items |
Existing GST Rate |
New GST Rate |
| Ink used for printing, writing or drawing |
12% |
18% |
Pencil Sharpeners and blades, spoons, forks, knives, ladles, skimmers, cake servers, etc.
|
12% |
18% |
| Centrifugal pumps, Submersible pumps, tube-well turbine pumps, Bicycle pumps |
12% |
18% |
| Cleaning, sorting or grading machines for seed, grain, and pulses;
Machinery used for working of cereals or in the milling industry etc. |
5% |
18% |
| Cleaning, sorting or grading machines for eggs, fruits or other agricultural produce and its parts, Milking machines and dairy machinery |
12% |
18% |
| LED lamps, lights and fixtures their metal printed circuits board |
12% |
18% |
| Marking out and Drawing Instruments |
12% |
18% |
| Solar water system and heater |
5% |
12% |
| Chamois leather, Prepared/finished leather, Composition leathers |
5% |
12% |
| Orthopaedic appliances − artificial parts of the body, splints and other fracture appliances, or other appliances that
are carried, worn, or implanted in the body to compensate for a defect or disability, intraocular lens |
12% |
5% |
| Ostomy pouching systems |
12% |
5% |
| Aseptic packaging paper used for making Tetra packs |
12% |
18% |
| Tar from producer Gas plants, coal, coal gasification plants, and Coke Oven Plants |
|
|
| IGST levied on the import of Diethylcarbamazine (DEC) tablets supplied free of cost for National Filariasis Elimination Programme |
5% |
NIL |
| Diamonds (Cut and Polished) |
0.25% |
1.5% |
| IGST levied on specified imported defense items by private entities or vendors, to be used by the defense forces of India |
Applicable rate |
NIL |
| Cheques (in any form- loose or book) |
NIL |
18% |
| Coal bed Methane/Petroleum |
5% |
12% |
| Electronic waste |
5% |
18% |
| Maps, hydrographic charts or similar charts of all kinds, including wall maps, topographical plans, atlases, and globes |
NIL |
12 % |
