GST council has made the much-awaited announcements around tax rates on various categories of goods on day one of a two-day meeting of the said council at Srinagar. There has been a hype around these rates for a while and now these rates are finally in the public domain.


As soon as the GST rates were announced a huge wave of curiosity hit across industry and trade bodies. Everyone is evaluating their position as a result of this change. So in this article, we bring you our analysis of these GST rates.


We already know that the GST slabs are pegged at 5%, 12%, 18% & 28%. According to the latest news from the GST council, the tax structure for common-use goods are as under:

GST Rates Structure

Tax Rates Products Products
0% Milk Kajal
Eggs Educations Services
Curd Health Services
Lassi Children's Drawing & Colouring Books
Unpacked Foodgrains Unbranded Atta
Unpacked Paneer Unbranded Maida
Gur Besan
Unbranded Natural Honey Prasad
Fresh Vegetables Palmyra Jaggery
Salt Phool Bhari Jhadoo
Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc. Cereal grains hulled
Palmyra jaggery Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
Human hair, dressed, thinned, bleached or otherwise worked Muddhas made of sarkanda
5% Sugar Packed Paneer
Tea Coal
Edible Oils Raisin
Domestic Oils Roasted Coffee Beans
PDS Kerosene Skimmed Milk Powder
Cashew Nuts Footwear (< Rs.500)
Milk Food for Babies Apparels (< Rs.1000)
Fabric Coir Mats, Matting & Floor Covering
Spices Agarbatti
Coal Mishti/Mithai (Indian Sweets)
Life-saving drugs Coffee (except instant)
Cashew nut,Cashew nut in shell Raisin
Ice and snow Bio gas
Insulin Agarbatti
Kites Coir mats, matting and floor covering
Pawan Chakki that is Air Based Atta Chakki Numismatic coins
Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability [These goods are covered in List 32 appended to notification No.12/2012-Customs, dated 17.03.2012 and are already at 5% GST rate (Chapter 90)]
12% Butter Computers
Ghee Processed food
Almonds Mobiles
Fruit Juice Preparations of Vegetables, Fruits, Nuts or other parts of Plants including Pickle Murabba, Chutney, Jam, Jelly
Packed Coconut Water Umbrella
Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces
Bari made of pulses including mungodi Apparels (< Rs.1000)
  1. Menthol and menthol crystals,
  2. Peppermint (Mentha Oil),
  3. Fractionated / de-terpenated mentha oil (DTMO),
  4. De-mentholised oil (DMO),
  5. Spearmint oil,
  6. Mentha piperita oil
All diagnostic kits and reagents
Plastic beads Exercise books and note books
Fly ash blocks Glasses for corrective spectacles and flint buttons
Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs Coffee (except instant)
Fixed Speed Diesel Engines Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
Intraocular lens Spectacles, corrective
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] Agarbatti
18% Hair Oil Capital goods
Toothpaste Industrial Intermediaries
Soap Ice-cream
Pasta Toiletries
Soups Printers
Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings Kajal pencil sticks
Dental wax Plastic Tarpaulin
  1. School satchels and bags other than of leather or composition leather;
  2. Toilet cases [4202 12 10];
  3. Hand bags and shopping bags of artificial plastic material [4202 22 10], of cotton [4202 22 20], of jute [4202 22 30], vanity bags [4202 22 40];
  4. Handbags of other materials excluding wicker work or basket work [4202 29 10].
Headgear and parts thereof
Pre cast Concrete Pipes Salt Glazed Stone Ware Pipes
Aluminium foil All goods, including hooks and eyes
Rear Tractor tyres and rear tractor tyre tubes Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle
Weighing Machinery [other than electric or Printers [other than multifunction printers]
Ball bearing, Roller Bearings, Parts & related accessories Transformers Industrial Electronics
Electrical Transformer Static Convertors (UPS)
Recorder CCTV
Set top Box for TV Computer monitors not exceeding 17 inches
Electrical Filaments or discharge lamps Winding Wires
Coaxial cables Optical Fiber
Perforating or stapling machines (staplers), pencil sharpening machines Baby carriages
Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers) Bamboo furniture
Coaxial cables Optical Fiber
Swimming pools and paddling pools
28% Small cars (+1% or 3% cess) High-end motorcycles (+15% cess)
Consumer durables such as AC and fridge Beedis are NOT included here
Luxury & sin items like BMWs, cigarettes and aerated drinks (+15% cess)