GST 12 Percent and above Items List

Central Government employees those who want to avail the LTC Special cash Package need to purchase the items which carry GST rate 12% and above. GST rates list pdf link is given below

The list of items which carry 12% and above GST rate is provided below

GST 12% Items List

• Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly
• Ketchups, sauces and mustard sauce but excluding curry paste, mayonnaise and salad dressings, mixed condiments and mixed dressings
• Bari made of pulses including mungodi
• Menthol and menthol crystals, peppermint, fractionated/de-terpenated mentha oil, dementholised oil, Mentha piperita oil and spearmint oil
• All diagnostic kits and reagents
• Plastic beads
• Exercise books and note books
• Glasses for corrective spectacles and flint buttons
• Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs
• Fixed Speed Diesel Engines
• Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
• Intraocular lens
• Corrective spectacles
• Playing cards, chess board, carom board and other board games, like ludo, etc.
• Debagged/roughly squared cork
• Items manufactured from natural cork
• Agglomerated cork

GST 18 percent items list

•             Kajal pencil sticks
•             Dental wax
•             Plastic Tarpaulin
•             School satchels and bags other than of leather or composition leather; toilet cases, Hand bags and shopping bags of artificial plastic material, cotton or jute; Handbags of other materials excluding wicker work or basket work
•             Headgear and parts thereof
•             Precast 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 electronic weighing machinery
•             Printers other than multifunction printers
•             Ball bearing, Roller Bearings, Parts & related accessories •             Transformers Industrial Electronics
•             Electrical Transformer
•             Static Converters (UPS)
•             CCTV including CCTV with video recorders
•             Set top Box for TV
•             Computer monitors not exceeding 17 inches
•             Electrical Filaments or discharge lamps
•             Winding Wires, Coaxial cables and 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
•             Swimming pools and paddling pools
•             Televisions/Monitors (upto 32 inches)
•             Power banks powered by Lithium-ion batteries
•             Sports goods, games consoles and related items with HS code 9504
•             All items with HS code 8483 including gear boxes, transmission cranks and pulleys
•             Used or retreaded pneumatic rubber tires

GST 28% Items

•             Caffeinated Beverages

Calculate the Reimbursement Amount : LTC Special Cash Package and Leave Encashment calculator 2020

Services which carry 12% GST rate and above

Services which carry GST 12 %

• Rail transportation of goods in containers from a third party other than Indian Railways
• Air travel excluding economy
• Food /drinks at restaurants without AC/heating or liquor license
• Renting of accommodation for more than Rs.1000 and less than Rs.2500 per day
• Chit fund services by foremen
• Construction of building for the purpose of sale
• IP rights on a temporary basis
• Movie Tickets less than or equal to Rs. 100

Services which carry GST 18 %

• Food/drinks at restaurants with liquor license
• Food /drinks at restaurants with AC/heating
• Outdoor catering
• Renting for accommodation for more than Rs.2500 but less than Rs.5000 per day
• Supply of food, shamiyana, and party arrangement
• Circus, Indian classical, folk, theatre, drama
• Supply of works contract
• Movie Tickets over Rs. 100

Services which carry GST 28 %

• Entertainment events-amusement facility, water parks, theme parks, joy rides, merry-go-round, race course, go-carting, casinos, ballet, sporting events like IPL
• Race club services
• Gambling
• Food/drinks at AC 5-star hotels (above Rs.7500/night)
• Accommodation in 5-star hotels or above (above Rs.7500/night)

View the GST rates list pdf