Insulin, salt, set-top box: Full list of items that get cheaper under GST

The Goods and Services Tax (GST) Council on Sunday reduced rates for 66 items just two weeks ahead of the new tax regime's roll-out. 

The Council also expanded the scope of the composition scheme for the benefit of small traders, manufacturers, and restaurateurs. The composition scheme is a presumptive taxation scheme allowing small traders, manufacturers, and restaurants to pay a one-five per cent GST rate on sales without tax credits. (Read the full notification here)

Among the 133 items whose rates were reviewed following industry representation, the GST rates for telecom services, marbles, granite, spectacles, among others, were retained.

Here is a list of all the items for which rates were slashed 

1) Bones and horn cores, bone grist, bone meal, etc; hoof meal, horn meal, etc: Rate under GST revised to zero (nil-rated category) from five per cent.

2) Cashew nut: Rate under GST revised to five per cent from earlier rate of 12 per cent.

3) Cashew nut in shell: Rate under GST revised to five per cent (under reverse charge) from 12 per cent.

4) Raisin: Rate under GST revised to five per cent from 12 per cent.

5) Cereal grains hulled: Rate under GST revised to zero from five per cent.

6) Palmyra jaggery: Rate under GST revised to zero from 18 per cent. 

7) Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly: Rate under GST revised to 12 per cent for all products under the category from a previous mix of 12-18 per cent.

8) Ketchup & sauces (other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings), mustard sauces: Rate under GST revised to 12 per cent from 18 per cent. 

9) Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings: Rate under GST revised to 18 per cent from 28 per cent.

10) Bari made of pulses, including mungodi: Rate under GST revised to 12 per cent from 18 per cent. 

11) Ice and snow: Rate under GST revised to five per cent from 12 per cent.

12) Salt (all types): Rate under GST revised to zero from five per cent.

13) Bio gas: Rate under GST revised to five per cent from 12 per cent. 

14) Dicalcium phosphate (DCP) of animal feed grade (conforming to IS specification No 5470 : 2002): 

Rate under GST revised to zero from 12 per cent.  

15) Insulin: Rate under GST revised to five per cent from 12 per cent. 

16) Menthol and menthol crystals; peppermint (mentha oil); fractionated or de-terpenated mentha oil (DTMO); de-mentholised oil (DMO); spearmint oil; mentha piperita oil: Rate under GST revised to 12 per cent from 18 per cent. 

17) Kajal (other than kajal pencil sticks): Rate under GST revised to zero from 28 per cent. 

18) Kajal pencil sticks: Rate under GST revised to 18 per cent from 28 per cent. 

19) Agarbatti: Rate under GST revised to five per cent from 12 per cent. 

20) Dental wax: Rate under GST revised to 18 per cent from 28 per cent. 

21) All diagnostic kits and reagents: Rate under GST revised to 12 per cent from 18 per cent. 

22) Plastic beads: Rate under GST revised to 12 per cent from 28 per cent. 

23) Plastic tarpaulin: Rate under GST revised to 18 per cent from 28 per cent. 

24) School satchels and bags other than of leather or composition leather; toilet cases; hand bags and shopping bags of artificial plastic material, of cotton, of jute; vanity bags; handbags of other materials, excluding wicker work or basket work: Rate under GST revised to 18 per cent from 28 per cent. 

25) Exercise books and note books: Rate under GST revised to 12 per cent from 18 per cent. 

26) Kites: Rate under GST revised to five per cent from 12 per cent. 

27) Children’s' picture, drawing or colouring books: Rate under GST revised to zero from 12 per cent. 

28) Coir mats, matting and floor covering: Rate under GST revised to five per cent from 12 per cent. 

29) Headgear and parts thereof: Rate under GST revised to 18 per cent from 28 per cent. 

30) Human hair, dressed, thinned, bleached or otherwise worked: Rate under GST revised to zero from 28 per cent. 

31) Fly ash blocks: Rate under GST revised to 12 per cent from 28 per cent. 

32) Precast concrete pipes: Rate under GST revised to 18 per cent from 28 per cent. 

33) Salt glazed stone ware pipes: Rate under GST revised to 18 per cent from 28 per cent. 

34) Glasses for corrective spectacles and flint buttons: Rate under GST revised to 12 per cent from 18 per cent.

35) Rough precious and semi-precious stones: Rate under GST revised to 0.25 per cent from three per cent.

36) Aluminium foil: Rate under GST revised to 18 per cent from 28 per cent. 

37) Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs: Rate under GST revised to 12 per cent from 18 per cent.

38) All goods under Chapter 8308, including hooks and eyes: Rate under GST revised to 18 per cent from 28 per cent. 

39) Pawan chakki (air-based atta chakki): Rate under GST revised to five per cent from 28 per cent. 

40) Fixed-speed diesel engines: Rate under GST revised to 12 per cent from 28 per cent. 

41) Rear tractor tyres and rear tractor tyre tubes: Rate under GST revised to 18 per cent from 28 per cent. 

42) Rear tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle: Rate under GST revised to 18 per cent from 28 per cent. 

43) Weighing machinery (other than electric or electronic weighing machinery): Rate under GST revised to 18 per cent from 28 per cent. 

44) Printers (other than multifunction printers): Rate under GST revised to 18 per cent from 28 per cent. 

45) Ball bearing, roller bearings, parts and related accessories: Rate under GST revised to 18 per cent from 28 per cent.

46) Transformers and industrial electronics: Rate under GST revised to 18 per cent from 28 per cent. 

47) Electrical transformer: Rate under GST revised to 18 per cent from 28 per cent. 

48) Static convertors (UPS): Rate under GST revised to 18 per cent from 28 per cent. 

49) Recorder: Rate under GST revised to 18 per cent from 28 per cent. 

50) CCTV: Rate under GST revised to 18 per cent from 28 per cent.

51) Two-way radio (walkie talkie) used by defence, police and paramilitary forces: Rate under GST revised to 12 per cent from 28 per cent. 

52) Set top box for TV: Rate under GST revised to 18 per cent from 28 per cent. 

53) Computer monitors not exceeding 17 inches: Rate under GST revised to 18 per cent from 28 per cent. 

54) Electrical filaments or discharge lamps: Rate under GST revised to 18 per cent from 28 per cent. 

55) Winding wires: Rate under GST revised to 18 per cent from 28 per cent.

56) Coaxial cables: Rate under GST revised to 18 per cent from 28 per cent.

57) Optical fibre: Rate under GST revised to 18 per cent from 28 per cent.

58) Perforating or stapling machines (staplers), pencil sharpening machines: Rate under GST revised to 18 per cent from 28 per cent.

59) Baby carriages: Rate under GST revised to 18 per cent from 28 per cent.

60) Intraocular lens: Rate under GST revised to 12 per cent from 18 per cent. 

61) Spectacles, corrective: Rate under GST revised to 12 per cent from 18 per cent. 

62) Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometres, callipers): Rate under GST revised to 18 per cent from 28 per cent.

63) Bamboo furniture: Rate under GST revised to 18 per cent from 28 per cent.

64) Playing cards, chess board, carom board and other board games, like ludo, etc (other than video game consoles and machines): Rate under GST revised to 12 per cent from 28 per cent.   

65) Swimming pools and padding pools: Rate under GST revised to 18 per cent from 28 per cent.

66) Muddhas made of sarkanda and phool bahari jhadoo: Rate under GST revised to zero from five per cent.

67) Postage or revenue stamps, stamp-post marks, first-day covers, etc: Rate under GST revised to five per cent from 12 per cent.

68) Numismatic coins: Rate under GST revised to five per cent from 12 per cent.