GST Rate List 2023

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GST Rates List PDF 2023 PDF

GST legislation has been in place since 1 July 2017. It was the biggest tax-related reform the country has seen, and it has eliminated a lot of cascading taxes that were levied previously. GST Rate List PDF 2023 can be downloaded from the link given at the bottom of this page.

The GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman and in this meeting has decided to reduce the GST rates on the specified items being used in Covid-19 relief and management till 30th September 2021.

GST Rate List PDF 2023

Tax RatesProducts
0%EggsEducations Services
0%CurdHealth Services
0%LassiChildren’s Drawing & Colouring Books
0%Unpacked FoodgrainsUnbranded Atta
0%Unpacked PaneerUnbranded Maida
0%Unbranded Natural HoneyPrasad
0%Fresh VegetablesPalmyra Jaggery
0%SaltPhool Bhari Jhadoo
5%SugarPacked Paneer
5%Edible OilsRaisin
5%Domestic LPGRoasted Coffee Beans
5%PDS KeroseneSkimmed Milk Powder
5%Cashew NutsFootwear (< Rs.500)
5%Milk Food for BabiesApparels (< Rs.1000)
5%FabricCoir Mats, Matting & Floor Covering
5%CoalMishti/Mithai (Indian Sweets)
5%Life-saving drugsCoffee (except instant)
12%GheeProcessed food
12%Fruit JuicePreparations of Vegetables, Fruits, Nuts or other parts
of Plants including Pickle Murabba, Chutney, Jam, Jelly
12%Packed Coconut WaterUmbrella
18%Hair OilCapital goods
18%ToothpasteIndustrial Intermediaries
18%Corn FlakesComputers
28%Small cars (+1% or 3% cess)High-end motorcycles (+15% cess)
28%Consumer durables such as AC and fridgeBeedis are NOT included here
28%Luxury & sin items like BMWs, cigarettes
and aerated drinks (+15% cess)

Revised GST Rate List 2023

S. No.DescriptionExisting RateNew Rate
1.Printing, writing or drawing ink12%18%
2.Knives with cutting blades, Paper knives, Pencil sharpeners and blades, therefor, Spoons, forks, ladles, skimmers, cake-servers etc.,12%18%
3.Power-driven pumps primary designed for handling water such as centrifugal pumps, deep tube-well turbine pumps , submersible pumps, Bicycle pumps,12%18%
4Machines for cleaning, sorting or grading, seed, grain pulses, Machinery used in milling industry or for the working of cereals etc., Pawan Chakki that is Air Based Atta Chakki, Wet grinder.5%18%
5.Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce and its part ,, Milking machines and dairy machinery.12%18%
6.LED Lamps, lights and fixture, their metal printed circuits board,12%18%
7.Drawing and Marking out instruments.12%18%
8.Solar Water Heater and System.5%12%
9.Prepared/ finished leather/chamois /composition leathers,5%12%
10.Refund of accumulated ITC not to be allowed on following goods:

(i). Edible oils,
(ii). Coal.


GST Rates on the Supply of Services

S.No.DescriptionExisting RateNew Rate
1.Services supplied by the foreman to chit fund.12%18%
2.Job work in relation to the processing of hides, skins and leather5%12%
3.Job work in relation to the manufacturing of leather goods and footwear.5%12%
4.Job work in relation to the manufacturing of clay bricks.5%12%
5.Works contract for roads, bridges, railways, metro, effluent treatment plant, crematorium etc.,12%18%
6.Works contract supplied to Central and State Government, Local authorities for historical monuments, canals, pipelines, plants for water supply, educational institutions, hospitals etc., & sub-contractor thereof12%18%
7.Works contract supplied to Central and State Government, Union territories and Local authorities involving predominantly earthwork and sub-contract thereof5%12%

New GST Rate List 2023

Description of goods or servicesOld RateNew Rate
What’s costlier
Cut and Polished diamonds0.25%1.50%
Tetra Pack (Aseptic Packaging Paper)12%18%
Tar (From coal, or coal gasification plants, or producer gas plants and coke oven plants)5%/18%18%
What’s cheaper
Import of tablets called Diethylcarbamazine (DEC) free of cost for National Filariasis Elimination Programme (IGST)5%Nil
Import of particular defence items by private businesses or suppliers for end-consumption of Defence (IGST)Applicable ratesNil
Ostomy Appliances12%5%
Orthopedic appliances such as intraocular lens, artificial parts of the body, splints and other fracture appliances, other appliances which are worn or carried, or body implants, to compensate for a defect or disability12%5%
Transport of goods and passengers by ropeways (with ITC of services)18%5%
Renting of truck or goods carriage including the fuel cost18%12%
*The rates will come into effect from 18th July 2022 subject to CBIC notification

Pruning of GST exemptions

Description of goods or servicesOld RateNew Rate
Earlier fully exempted, now withdrawn
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printedNil12%
Cheques, lose or in book formNil18%
Parts of goods of heading 8801Nil18%
Air transportation of passengers to and from north-eastern states and Bagdogra now restricted to economy classNilCondition added
Transportation by rail or a vessel of railway equipment and material, storage or warehousing of commodities attracting tax such as copra, nuts, spices, jaggery, cotton, etc, fumigation in a warehouse of agri produce, services by RBI, IRDA, SEBI, FSSAI, and GSTN, renting of residential dwelling to GST-registered businesses, and services by the cord blood banks for preserving stem cellsNilApplicable rate
Room rent (excluding ICU) exceeding Rs.5,000 per patient day taxed without ITCNil5%
Common bio-medical waste treatment facilities for treating or disposing biomedical waste shall be taxed with availability of ITC, like CETPsNil12%
Hotel accommodation priced up to Rs.1,000 per dayNil12%
Training or coaching in recreational activities on arts or culture, or sports other than by individualsNilApplicable rate
Earlier partially exempted, now withdrawn
Petroleum/ Coal bed methane5%12%
Scientific and technical instruments to public funded research institutes5%Applicable rate
*The rates will come into effect from 18th July 2022 subject to CBIC notification

Correction of Inverted Tax Structure

Description of goods or servicesOld RateNew Rate
Solar water heaters and systems5%12%
Prepared or finished leather or chamois leather or composition leathers5%12%
Job work for processing of hides, skins, leather, making of leather products including footwear, and clay brick manufacturing5%12%
Earthwork works contracts and sub-contracts to the Central and state governments, Union Territories and local authorities5%12%
Pawan Chakki being air-based atta chakki, wet grinder, cleaning, sorting or grading machines for seeds and grain pulses, and milling machines or cereal making machines, etc;5%18%
Ink for drawing, printing, and writing12%18%
Knives with paper knives, cutting blades, pencil sharpeners and its blades, skimmers, cake-servers, spoons, forks, ladles, etc12%18%
Centrifugal pumps, submersible pumps deep tube-well turbine pumps, bicycle pumps that are power-driven mainly for handling water12%18%
Milking machines and dairy machinery, cleaning, sorting or grading machines and its parts for eggs, fruit or other agri produce12%18%
Lights and fixture, LED lamps, their metal printed circuits board12%18%
Marking out and drawing instruments12%18%
Services by foreman to chit fund12%18%
Works contract for railways, metro, roads, bridges, effluent treatment plant, crematorium, etc.12%18%
Works contract and sub-contract to the Central and state governments, local authorities for canals, dams, pipelines, plants for water supply, historical monuments, educational institutions, hospitals, etc12%18%
Refund of accumulated ITC for edible oils and coal is disallowed.

GST Rate List Change at 49th GST Council Meeting

Item descriptionBeforeAfter
Rab/Liquid jaggery*18%Nil (sold lose) / 5% (sold labelled/pre-packaged)
Pencil sharpeners*18%12%
Certain tracking devices fixed on durable containers^Applicable rateNil
Coal rejects supplied to the washeries*Applicable cess rateExempted from cess
Authority, board or a body set up by the Central Government or State Government including National Testing Agency (NTA) for conduct of entrance examination*Applicable rateExempted

GST 45th GST Council Meeting – GST Rate List PDF 2022

Import of expensive life-saving medicines such as Zolgensma, Viltepso or as recommended by a relevant government department for personal use12%Nil
Waste unintentionally generated during the fish meal production, except for Fish OilApplicable rateNil from 1st July 2017 to 30th September 2019
IGST on the goods sold at the Indo-Bangladesh border haatsApplicable rateNil
Transport of goods by vessel and air from India to outside India extended up to 30th September 2022NilNil
Granting of National Permit to goods carriages on a fee payment18%Nil
Skill training programmes where the state/central government funds expenditure equal to or more than 75%18%Nil
Services on AFC Women’s Asia Cup to be held in 202218%Nil
‘Keytruda’ drug for the treatment of cancer12%5%
Biodiesel, sold to the oil marketing companies for blending it with diesel12%5%
Fortified Rice Kernels for the Integrated Child Development Services Scheme, etc18%5%
Retro fitment kits in vehicles for the disabledApplicable rate5%
Railway goods, locomotives, and parts under Chapter 8612%18%
Pens12% or 18%18%
Metal concentrates and ores5%18%
Certain Renewable Energy Devices5%12%

GST 44th GST Council Meeting – GST Rate List

S. No.DescriptionPresent GST RateGST Rate recommended by GST Council
2.Amphotericin B5%Nil
3.Anti-Coagulants like Heparin12%5%
5.Any other drug recommended by the Ministry of Health and Family Welfare (MoHFW) and Dept. of Pharma (DoP) for Covid treatmentApplicable Rate5%
Oxygen, Oxygen generation equipment and related medical devices
1.Medical Grade Oxygen12%5%
2.Oxygen Concentrator/ Generator, including personal imports thereof12%5%
4.Ventilator masks / canula / helmet12%5%
5.BiPAP Machine12%5%
6.High flow nasal canula (HFNC) device12%5%
Testing Kits and Machines
1.Covid Testing Kits12%5%
2.Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin, and LDH12%5%
Other Essentials Goods GST Rate Relief
1.Pulse Oximeters, incl personal imports thereof12%5%
2.Hand Sanitizer18%5%
3.Temperature check equipment18%5%
4.Gas/Electric/other furnaces for a crematorium, including their installation, etc.18%5%

GST Tax Slab Rates List for Goods

5% GST RateSpices, Frozen vegetables, Rusk, Fish fillet, Pizza bread, Sabudana, Tea, Baby milk food, Plain Chapati & Khakhra, Floor covering, Fertilizers, Footwear under ₹ 1,000, Apparels under ₹ 1,000, Real zari, Agarbatti, Pizza bread, Edible Oils, Skimmed milk, Medicines, Paper waste, Revenue stamps, Stent, Ethanol, Mehndi Paste, Insulin, Scrap of Glass, Velvet Fabric, Plastic waste, Post stamps, Stamp, Postmarks, Tamarind Kernel Powder, Plastic waste, Coir mats, Matting, First Day Covers, Braille Watches, Sliced mango, Domestic LPG
12% GST RateCakes, Drip Irrigation System, Photographers, Pack water bottle of 20 litre, Butter, Mechanical sprayers, Ghee, Almonds, Pouches, purses and Handbags, Fruits, Art, ware of iron, Boiled sugar confectionery, Packaged coconut water, Pickle, Mirrors, framed with Ornaments, Nuts, Bamboo wood building, Chutney, Apparel above ₹ 1,000, Jam, Bhujia, Notebooks, Frozen meat, Animal fat sausage, Packaged dry fruits, Cake servers, Packed Dry Fruits, Ladles, Forks, Mobile, Toothpowder, Non-AC Restaurants, State-run Lotteries, Work Contracts, Tongs, Fish knives, Jelly, Brass Kerosene Pressure Stove, Fertilizer – grade Phosphoric Acid, Playing Cards, Carom board, Chessboard, Skimmers, Spoons, Manmade Yarn, Sewing Thread of Manmade Staple Fibres, Murabba, Biodiesel and select biopesticides, Ludo, Exercise Books, Preparation of vegetables
18% GST RateWashing Machine, Vacuum Cleaner, Pasta, Tyres, Biscuits, Vanity case, Pastries, Soups, Preserved Vegetables, Camera, Curry paste, Instant food mixes, Shampoo, Printers, Mixed condiments, Computers, Mixed Seasonings, CCTV, Hair Dryers, Electric transformer, Tissues, Steel products, Electrical transformer, Stationery items, Paint, Sheets, Kajal pencil sticks, Pumps, Sanitaryware, Binoculars, Varnishes, Speakers, Water Heaters, Fans, Goggles, Safety Glass, Circuits, Optical fibre, Hair Shavers, Windows, Fridge, Foliage, Door, Compressors, Multifunctional Printers, Telescope, Modelling Paste for Children, Branded Garments, Musical instruments and their parts, Razor and razor blades, Light fitting, Some parts of pumps, Glassware, TV, Aluminium Foil Furniture, Paddling Pools, Cigarette Filter Rods, Headgear, Mayonnaise, Steel Products, Electrical boards, panels and wires, Juicer Mixer, Power Banks with Lithium ion batteries, video games, carriage accessories for the disabled, small sport related items, Salad dressings, Footwear priced above ₹ 500, Washing Powder, Toiletries, Poster Colours, Large and medium cars (Second hand). SUVs, Swimming pools and padding pools, Woven and Non-woven bags
28% GST RatePersonal Aircraft, Sunscreen, Tobacco, Hair clippers, Bidis, Weighing machine ,Waffles plus wafers which are coated with chocolate, Wallpaper, ATM Vending Machine, Yachts, Motorcycles, Ceramic tiles, Dishwasher, Aerated Water, Pan Masala

39th GST Council meeting GST Rate List

The following are the rate cuts announced at the 39th GST Council meeting:

ItemOld RateNew Rate
Mobile phones and specified parts12%18%
Handmade matches5%12%
Other than handmade matches18%12%
Aircraft MRO (Maintenance, Repair, Overhaul) services18%5% (with full ITC)
Lotteries (State-owned)12%28%
Lotteries (State-authorised)28%28%
Woven and non-woven fabrics12%18%
Sacks of Polythene and Polypropylene in nature12%18%

GST Tax Rates on Goods GST legislation has a 4 tier tax structure for all goods. The proposed tax slabs are: 5%, 12%, 18% and 28%.

GST Tax Rates on Services GST tax rates imposed on services have the same 4 tier tax structure as goods do, 5%, 12%, 18%, 28%. It is notable to mention that the government has exempted healthcare and educational services from attracting GST.

You can download the GST Rates List 2023 PDF format using the link given below.

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