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Ministry of Finance

Recommendations for Changes In GST/IGST Rateand Clarifications in Respect of GST Rate onCertain Goods -As per discussions held in the25thGST Council Meeting

Posted On: 18 JAN 2018 7:49PM by PIB Delhi

The Union Finance Minister Shri Arun Jaitley Chaired the 25 Meeting of the GST Council in New Delhitoday. The Council has recommended certain in GST/IGST rate and clarifications in respect of GST rateon Goods specified below as per discussions in the 25GST Council Meeting held today. These decisionsof the GST Council are being communicated for general information, and will be given effect to throughGazette notifications / circulars which only shall have the force of law.

A.

LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM28% TO 18%:

S. No.Chapter/Heading/Sub-heading/Tariff itemDescription

1.87Old and used motor vehicles [medium and large cars andSUVs] on the margin of the supplier, subject to thecondition that no input tax credit of central exciseduty/value added tax or GST paid on such vehicles has beenavailed by him.2.8702Buses, for use in public transport, which exclusively run on bio-fuels.

B.

LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM28% TO 12%:

S.No.Chapter/Heading/Sub-heading/Tariff itemDescription

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1.

87All types of old and used motors vehicles [other thanmedium and large cars and SUVs] on the margin of thesupplier of subject to the conditions that no input tax creditof central excise duty /value added tax or GST paid onsuch vehicles has been availed by him.

C.

LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM18% TO 12%:S.No.Chapter/Heading/Sub-heading/Tariff itemDescription

1.1704Sugar boiled confectionary2.2201Drinking water packed in 20 litters bottles3.2809Fertilizer grade Phosphoric acid4.29 or 38Bio-diesel


538The following Bio-pesticides, -

S. No.Name of the bio pesticide1Bacillus thuringiensis var. israelensis2Bacillus thuringiensis var. kurstaki3Bacillus thuringiensis var. galleriae4Bacillus sphaericus5Trichoderma viride6Trichoderma harzianum7Pseudomonas fluoresens8Beauveriabassiana9NPV of Helicoverpaarmigera10NPV of Spodopteralitura11Neem based pesticides12Cymbopogan

6.4418Bamboo wood building joinery7.8424Drip irrigation system including laterals, sprinklers8.8424Mechanical Sprayer

D. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FRO18% TO 5%: