GST Rate List 2023 PDF Summary
Dear readers, here we are offering GST Rate List 2023 PDF to all of you. It was decided to impose or increase GST on many such goods in the 47th meeting of the GST Council held in Chandigarh on the 28th and 29th of last month. The effect of this is bound to have an impact on the prices of packaged goods related to flour and dairy.
The most important decision was taken in the meeting that pre-packed and prelabeled (already packed and labeled) goods should be excluded from the list of goods on which GST is not levied. That is, it has been decided to bring these goods under the ambit of GST. Items like flour, curd, lassi, and buttermilk have also been included in these items.
GST Rate List 2023 PDF
| Tax Rates | Products | |
|---|---|---|
| 0% | Milk | Kajal |
| 0% | Eggs |
Educations Services
|
| 0% | Curd |
Health Services
|
| 0% | Lassi |
Children’s Drawing & Colouring Books
|
| 0% | Unpacked Foodgrains |
Unbranded Atta
|
| 0% | Unpacked Paneer |
Unbranded Maida
|
| 0% | Gur | Besan |
| 0% | Unbranded Natural Honey | Prasad |
| 0% | Fresh Vegetables |
Palmyra Jaggery
|
| 0% | Salt |
Phool Bhari Jhadoo
|
| 5% | Sugar | Packed Paneer |
| 5% | Tea | Coal |
| 5% | Edible Oils | Raisin |
| 5% | Domestic LPG |
Roasted Coffee Beans
|
| 5% | PDS Kerosene |
Skimmed Milk Powder
|
| 5% | Cashew Nuts |
Footwear (< Rs.500)
|
| 5% | Milk Food for Babies |
Apparels (< Rs.1000)
|
| 5% | Fabric |
Coir Mats, Matting & Floor Covering
|
| 5% | Spices | Agarbatti |
| 5% | Coal |
Mishti/Mithai (Indian Sweets)
|
| 5% | Life-saving drugs |
Coffee (except instant)
|
| 12% | Butter | Computers |
| 12% | Ghee |
Processed food
|
| 12% | Almonds | Mobiles |
| 12% | Fruit Juice |
Preparations of Vegetables, Fruits, Nuts or other parts
of Plants including Pickle Murabba, Chutney, Jam, Jelly |
| 12% | Packed Coconut Water | Umbrella |
| 18% | Hair Oil | Capital goods |
| 18% | Toothpaste |
Industrial Intermediaries
|
| 18% | Soap | Ice-cream |
| 18% | Pasta | Toiletries |
| 18% | Corn Flakes | Computers |
| 18% | Soups | Printers |
| 28% | Small cars (+1% or 3% cess) |
High-end motorcycles (+15% cess)
|
| 28% | Consumer durables such as AC and fridge |
Beedis are NOT included here
|
| 28% |
Luxury & sin items like BMWs, cigarettes
and aerated drinks (+15% cess) |
|
GST Rate Changes at 48th GST Council meeting
At the 48th GST Council meeting held on 17th December 2022, the following changes were recommended by the GST Council and notified by CBIC to apply from 1st January 2023-
| Item description | Before amendment | After amendment |
| Husk of pulses, along with chilka and concentrates, chuni or churi, and khanda used as cattle feed* | 5% | nil |
| Ethyl alcohol sold to refineries to blend it with the motor spirit or petrol | 18% | 5% |
| Sale of Mentha arvensis, similar to Mentha oil | No RCM | Under RCM |
GST rate hikes and cuts
| Description of goods or services | Old Rate | New Rate |
|---|---|---|
| What’s costlier | ||
| Cut and Polished diamonds | 0.25% | 1.50% |
| Tetra Pack (Aseptic Packaging Paper) | 12% | 18% |
| Tar (From coal, 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 the National Filariasis Elimination Programme (IGST) | 5% | Nil |
| Import of particular defense items by private businesses or suppliers for end-consumption of Defence (IGST) | Applicable rates | Nil |
| Ostomy Appliances | 12% | 5% |
| Orthopedic appliances such as intraocular lenses, 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 disability | 12% | 5% |
| Transport of goods and passengers by ropeways (with ITC of services) | 18% | 5% |
| Renting of truck or goods carriage including the fuel cost | 18% | 12% |
| *The rates will come into effect from 18th July 2022 subject to CBIC notification | ||
You can download GST Rate List 2023 PDF by clicking on the following download button.