GST 12 Percent and above Items List

GST 12 Percent and above Items List
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

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