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GST rate

The Chairperson of Central Board of Excise & Customs (CBEC) appeal to all the major Fast-Moving Consumer Goods (FMCG) companies to immediately revise the MRP on all the products in which the reduction of GST rate has been announced by the Council. The Chairperson has also requested all to give wide publicity to the revised MRP of products. Consumers may take note of these GST rate reduction while making purchases.

The GST Council in its 23rd meeting held on 10th November, 2017 at Guwahati, has recommended the reduction of the GST rate from 28% to 18% on goods falling under 178 headings, leaving only 50 items under the GST slab rate of 28%. A large number of items have also witnessed a reduction in GST rates from 18% to 12%, 12% to 5% and so on. All these changes are effective from the midnight of 14th November, 2017 (Annexure-A). The benefit of reduction in the GST rate has to be passed on by the suppliers to the consumers by way of commensurate reduction in prices. The reduction in GST rates is also expected to encourage domestic demand and investment.


List of 178 items on which the GST rate has been brought down from 28% to 18%. Broadly these items are grouped as follows:

  • All musical instruments and their parts
  • Articles of apparel & clothing, accessories of leather, guts, fur skin, artificial fur and other articles such as saddlery and harness for any animal
  • Articles of asphalt or slate
  • Articles of cement or concrete or stone and artificial stone
  • Articles of cutlery, stoves, cookers and similar non electric domestic appliances
  • Articles of mica
  • Articles of plaster such as board, sheet
  • Articles of plastic, floor covering, baths, shower, sinks, washbasins, seats, sanitary ware of plastic
  • Artificial flowers, foliage and artificial fruits
  • Beauty or make-up preparations
  • Bull dossers, excavators, loaders, road rollers
  • Ceramic flooring blocks, pipes, conduit, pipe fittings
  • Ceramic tiles of all kinds
  • Chocolates, chewing gum / bubble gum
  • Cinematographic cameras and projectors, image projector
  • Cocoa butter, fat, oil powder
  • Cooling towers, pressure vessels, reactors
  • Crankshaft for sewing machine, tailor’s dummies, bearing housings, gears and gearing; ball or roller screws; gaskets

  • Detergents, washing and cleaning preparations
  • Doors, windows and frames of aluminum
  • Earth moving and levelling machinery
  • Electrical apparatus for radio and television broadcasting
  • Electrical boards, panels, consoles, cabinets etc, for electric control or distribution
  • Electrical, electronic weighing machinery
  • Escalators
  • Explosive, anti-knocking preparation, fireworks
  • Extract, essence and concentrates of coffee, miscellaneous food preparations
  • Fans, pumps, compressors
  • Fire extinguishers and charges for fire extinguishers
  • Fork lifts, lifting and handling equipment
  • Furniture, mattress, bedding and similar furnishing
  • Glass of all kinds and articles thereof such as mirror, safety glass, sheets, glassware
  • Goggles, binoculars, telescope
  • Goods of marble and granite such as tiles
  • Lamp and light fitting
  • Liquid or cream for washing the skin
  • Malt extract and food preparations of flour, groats, meal, starch or malt extract
  • Microscope, specified laboratory equipment, specified scientific equipment such as for meteorology, hydrology, oceanography, geology
  • Miscellaneous articles such as vacuum flasks, lighters
  • Multi-functional printers, cartridges
  • Office or desk equipment
  • Particle/fiber boards and ply wood; articles of wood, wooden frame, paving block
  • Perfumes and toilet waters
  • Physical exercise equipment, festival and carnival equipment, swings, shooting galleries, roundabouts, gymnastic and athletic equipment
  • Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, perfumery, cosmetic or toilet preparations, room deodorizers
  • Primary cell and primary batteries
  • Razor and razor blades
  • Rubber tubes and miscellaneous articles of rubber
  • Sanitary ware and parts thereof, of all kinds
  • Shampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar other goods; henna powder or paste, not mixed with any other ingredient;
  • Signaling, safety or traffic control equipment for transports
  • Slabs of marbles and granite
  • Solvent, thinners, hydraulic fluids, anti-freezing preparation
  • Sound recording or reproducing apparatus
  • Trunk, suitcase, vanity cases, brief cases, travelling bags and other hand bags, cases
  • Waffles and wafers coated with chocolate or containing chocolate
  • Wall paper and wall covering
  • Wires, cables, insulated conductors, electrical insulators, electrical plugs, switches, sockets, fuses, relays, electrical connectors
  • Wrist watches, clocks, watch movements, watch cases, straps, parts

Sources: CBEC website

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