GST Rates & HSN Codes - GST Tax Rate & SAC Codes in India For 2019

1/14/2019 GST Rates & HSN Codes - GST Tax Rate & SAC Codes in India for 2019
(/?ref=navbar_static)
File 100% compliant GSTR – 1, 3B, 4 & 9
Start your 30 Days FREE Trial now !

Enter email
Sign up with Email
Home (/) / GST (/gst) / GST RATES & HSN CODES
GST Rates & HSN Codes – Know about all

GST Tax Rates,GST Slabs & SAC Codes in
India for 2019
Updated on Jan 09, 2019 - 12:15:43 PM
As soon as the GST rates were announced a huge wave of curiosity hit across industry and trade
Feedback
bodies. Everyone is evaluating their position as a result of this change.
So in this article, we bring you our analysis of these GST rates.
1. GST Rate revision in 31st GST council meeting 


2. GST Rate revision in 28th GST council meeting
4. GST Rate revision in 23rd GST council meeting
5. GST Rates for goods and services with HSN
Got your HSN code?

1. GST Rate revision in 31st GST council
Create bills on ClearTax meeting
& File all GST
returns in 1-click
31st GST Coucil meeting (https://cleartax.in/s/31st-gst-council-meet-news/) was held 22nd December
2018. GST Rates for 23 Goods and 3 Services have been revised*. Create Accurate GST Bills
https://cleartax.in/s/gst-rates 1/22
Here is a summarised version of the list of rate cuts on both Goods and Services:
List of rate changes at 31st GST Council Meeting
SL.no List of Goods/Services Changes in Tax Rate
1 Vegetables provisionally preserved but unsuitable for 5% to Nil

immediate consumption
2 Vegetables cooked/uncooked via steamed, frozen or 5% to Nil

boiled (branded)
3 Music Books 12% to Nil
4 Parts for manufacturing renewable energy devices 5%

falling under chapter 84, 85 or 94 of Tariff
5 Natural cork 12% to 5%
6 Fly ash blocks 12% to 5%
7 Walking sticks 12% to 5%
8 Marble rubble 18% to 5%
9 Agglomerated cork 18% to 12%
10 Cork roughly squared or debugged 18% to 12%
11 Articles of Natural cork 18% to 12%
12 Movie Tickets < or = Rs 100 18% to 12%
13 Premium on Third party insurance on Vehicles 18% to 12%
Feedback
14 Accessories for Handicapped Mobility Vehicles 28% to 5%
15 Power banks 28% to 18% 


16 Movie Tickets > Rs 100 28% to 18%
17 Video game consoles, equipments used for Billiards 28% to 18%

and Snooker and other sport related items of HSN
code 9504
18 Retreated & used pneumatic Rubber Tyres

Got your28%
HSN code?
to 18%
Create bills on ClearTax & File all GST
19 Colour Television Sets & monitors up to “32 Inches” 28% to 18%
returns in 1-click
20 Digital & Video Camera recorders 28% to 18%
Create Accurate GST Bills
21 Pulleys, transmission shafts, cranks and gear boxes 28% to 18%

under HSN 8483
22 Tax rate on Air travel of pilgrims reduced* 28% to 18%
*For travel by non-scheduled/chartered operations for religious pilgrimage which are facilitated by GoI under bi-
lateral agreements.
Others:
-GST on the composite supply of goods attracting 5% GST rate where it is supplied along with the supply of
construction services and other goods for solar power plant, is now levied as follows:
70% of value is considered as supply of goods and taxed at 5% GST.

Remaining 30% of the EPC contract value is supply of service and attracts standard tax rate for service.
-Rate of 5%/18% to be applied based on transaction value of footwear.

-Uniform GST rate of 12% on Flexible Intermediate Bulk Container (FIBC) from existing 5%/12% (depending on the
value).
Goods recommended for exemption

Supply of gold by Nominated Agencies to exporters of article of gold Jewellery.
Proceeds received by Government from auction of gifts received by President, Prime Minister, Governor or
Chief Minister of a State and public servants, the proceeds of which is used for public or charitable cause.
Vehicles imported for temporary purposes under the Customs Convention on the Temporary importation of
Private Road Vehicles (carnet de passages-en-douane) will be exempt from IGST and Compensation cess.
Services recommended for exemption

Services supplied by banks to Basic Saving Bank Deposit (BSBD) account holders under
Pradhan Mantri Jan Dhan Yojana (PMJDY)
Feedback
Services supplied by rehabilitation professionals recognised under Rehabilitation Council of India Act, 1992 at
hospitals, schools or rehabilitation centres established by Government or charitable institute registered under
Section 12AA of The Income tax Act,1961.
Loan guarantee services provided by Government to its undertakings and PSUs for bank loans. 

Got your HSN code?

28th GST Council Meeting (https://cleartax.in/s/28th-gst-council-meet-news/) was held 21st July 2018.
GST Rates for 45 Goods and 2 Services have been revised*.
returns in 1-click
Recent Rate Changes on Goods
GOODS Create Accurate GST Bills
S.NO Items New Rate Old rate
1 Rakhi (other than that of precious or semi-precious Nil 18%

material )
2 Sanitary Napkins Nil 12%
3 Circulation and commemorative coins Nil 5%
4 Raw material for broom Nil 12%
5 Stone/Marble/Wood Deities Nil 5%
6 Sal leaves and its products Nil 18%
7 Khali dona Nil 18%
8 Coir pith Compost Nil 5%
9 Chenille fabrics and other fabrcis under 5801 5% 12%
10 Handloom dari 5% 12%
11 Phosphoric Acid (fertilizer grade only) 5% 12%
12 Handmade Carpets, Textile Floor, Coverings 5% 12%
13 Knitted cap/topi having retails sale value exceeding 5% 12%

Rs. 1000
14 Kota Stones and Simliar Stones (other than polished) 5% 18%
15 Ethanol for sale to oil marketing companies for 5% 18%
Feedback
blending with fuel
16 Solid Bio fuel pellets 5% 18%


17 Marine Engine 5% 28%
18 Bamboo Flooring 12% 18%
19 Hand Operated Rubber Roller 12% 18%
20 Brass Kerosene Pressure Stove 12% 18%

Got your HSN code?
21 Zip and Slide Fastener 12% 18%
22 Handicrafts (Excluding handmade) 12% 18%
returns in 1-click
23 Handbags including pouches and purses; jewellery 12% 18%
box
24 Fuel Cell vehicle 12% 28%
25 Televisions upto 68 cm 18% 28%
26 Glaziers’ putty, grafting putty, resin cements 18% 28%
27 Refrigerators, freezers, water cooler, milk coolers, ice 18% 28%

cream freezer
28 Washing Machines 18% 28%
29 Food Grinders & mixer 18% 28%
30 Vacuum Cleaners 18% 28%
31 Paints and Varnishes (including enamels and 18% 28%

lacquers)
32 Shavers, Hair Clippers 18% 28%
33 Hair Cleaners 18% 28%
34 Storage water heaters 18% 28%
35 Immersion heaters 18% 28%
36 Hair Dryers, Hand Dryers 18% 28%
37 Electric Smoothing irons 18% 28%
38 Scent Sprays 18% 28%
39 Toilet Sprays 18% 28%
Feedback
40 Pads for application of cosmetics or toilet preparations 18% 28%
41 Lithium-ion batteries 18% 28%



42 Powder Puffs 18% 28%
43 Special purpose motor vehicles 18% 28%
44 Work Trucks (Self-propelled, not fitted with lifting or 18% 28%

handling equipment)
Got your HSN code?
45 Trailers & Semi trailers 18% 28%
returns in 1-click
List of Goods Exempt

Fortified Milk exempt 5%
Recent Rate Changes on Services

SERVICES
Rate Change
Services New GST Rates Old GST Rates
Supply of e-books 5% 18%
Supply of Multimodal Transportation 12% Nil
List of Services Exempt
Senior Citizens
1. Sevices provided by Coal Mines provident fund organisation to the PF subscribers
2. Services provided by Old age home run by state government / central government to the citizens aged more
than 60 years upto Rs. 25000
3. GST exempted on the administrative fee collected by National Pension System Trust
4. Services provided by an unincorporated body or non profit entiy registered under any law to own members upto
Rs. 1000 per year of membership fees.
Feedback
Agriculture/ Farmers
1. Services by way of artificial insemination of livestock (other than horses) 


2. Services provided by FSSAI to food businesses.
3. Services provided by way of warehousing minor forest produce
4. Services provided by the installation and commissioning by DISCOMS for extending electricity distribution
network for agricultural use.
Got your HSN code?
Banking/Finance/ Insurance
returns in 1-click
1. Reinsurance services provided to insurance scheme such as Pradhan Mantri Rashtriya Swasthya Suraksha
Mission
Government
1. Guarantees given by central/state government to their undertakings/PSUs.
2. Services provided by government to ERCC by assigning the right to collect royalty to mining lease holders.
Miscellaneous
1. Import of services by Foreign diplomatic missions/UN other international organizations
2. GST rate slabs will apply on the actual rate for hotel services instead of declared tariff.
Latest Update:
As per 25th GST Council meeting on 18th January 2018
*Note that Rate changes, Exemptions and other proposals made shall be given effect once the
Notifications are issued for the same.
GST council has made the much-awaited announcements around tax rates on various categories of
goods on 18th January 2018 at Vigyan Bhavan, Delhi. There has been a hype around these rates for a
while and now these GST rates are finally in the public domain!
Feedback
GST Rates for 29 Goods and 53 Services have been revised*. Click here (https://cleartax.in/s/25-
gst-council-meet-news/)to read all updates of the meet.
Goods taxed at 0%- Vibhuti, De-oiled rice bran and parts used to manufacture hearing aids
Reduced from 28% to 18%- Old and used motor vehicles [medium and large cars and SUVs] 

without ITC, Public transport Buses that run on Biofuel, Services of joy rides, Go-karting
Reduced from 28% to 12% –Old and used motor vehicles [other than medium and large cars
and SUVs] without ITC
Reduced from 18% to 12% –Drinking water packed in 20 litres bottles, Drip irrigation system,
sprinklers, Biodiesel, Sugar boiled Confectionery, Services of construction of metro / mono-rail,
mining of petrol crude
Got your HSN code?
Reduced from 18% to 5% –LPG for household use, Tamarind Kernel Powder, Mehendi paste in
cones, Raw materials and Consumables needed for Launch vehicles/satellites, Services of
Tailoring Create bills on ClearTax & File all GST
Reduced from 12% to 5%-Velvet fabric( Without Refund returns inArticles
of ITC), 1-clickof straw, of esparto or of
other plaiting materials
Reduced from 3% to 0.25%-Diamonds and precious stones
Rate Increased from 0% to 5%-Rice bran (other than de-oiled rice bran)
Rate Increased from 12% to 18%-Cigarette filter rods
Services included in the Exemption List:

Providing information under RTI Act, 2005
Legal services provided to Government
Admission to, or conduct of examination provided to all educational institutions
including any service of conducting entrance examinations on collection of entrance
fees
Admission to, or conduct of examination provided to all educational institutions including any
service of conducting entrance examinations on collection of entrance fees
4. GST Rate revision in 23rd GST council meeting
Latest Update:-
As per 23rd GST Council meeting on 10th November 2017
GST Rates for 178 items have been reduced from 28% to 18%. Click here
(https://wp.d.cleartax.co/s/kotak-mahindra-netbanking-itr-evc/)to read all updates of the meet.
GST Rate for manufacturers and traders under composition scheme is 1 %

Reduced from 28% to 18% W.e.f. 15th Nov 2017 – Shampoo, Perfume, tiles, watches
Reduced from 28% to 12% – Wet grinders, tanks
Reduced from 18% to 12% – Condensed milk, refined sugar, diabetic food
Reduced from 12% to 5% – Desiccated coconut, idli dosa batter, coir products
Reduced from 5% to Nil – Duar meal, khandsari sugar, dried vegetables
For Restaurants within hotels, and room tariff less than Rs. 7,500 the GST rate is 5%. Also, the
Feedback
credit of ITC paid on inward supplies cannot be taken.
For Restaurants within hotels, and room tariff greater than Rs. 7,500 the GST rate is 18%
and credit of ITC paid on inward supplies can be availed.
Outdoor catering continues to be charged at 18% with the availability of ITC on inward supplies. 

We already know that the GST slabs are pegged at 5%, 12%, 18% & 28%. According to the GST latest news from
the GST council, the tax structure for common-use goods are as under: Got your HSN code?
GST Rates Structure for Goods and Create bills onunder
services ClearTax 5%,
& File all
12%,GST
18% & 28% returns in 1-click
Tax GRates 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)
Feedback
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
Got your HSN code?
Processed food
12% Almonds Mobiles
returns in 1-click
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 Beedis are NOT included here

and fridge
28% Luxury & sin items like BMWs,

cigarettes
and aerated drinks (+15% cess)
Feedback


Got your HSN code?

returns in 1-click
Feedback


Got your HSN code?

returns in 1-click
(https://assets1.cleartax-cdn.com/s/img/2017/06/12173555/GST-Rates-683x1024-1.png)
In addition to the above, a few other items were mentioned in the Council’s announcement of GST rates. These
items and the applicable GST rates on them are as follows:
Goods under GST Slabs
5% Tax Slab
Sugar, Tea, Coffee and Edible oil will fall under the 5 % slab, while cereals, milk will be part of the exempt list
under GST. This is to ensure that basic goods are available at affordable prices. However, instant food has
been kept outside this bracket so, no relief for Maggie lovers!
Coal to be taxed at 5 % against current 11.69 %. This will prove beneficial for the power sector and heavy
industries which rely on coal supply. This will also help curb inflation. Expect a good run for Coal India
tomorrow.
The ‘mithai’ from the neighbouring sweet shop might lose some of its flavors as Indian sweets will now be
taxable at 5 %. If you have a sweet tooth, this could hurt your pocket a wee bit in the coming days.
18% Tax slab

Toothpaste, hair oil, and soaps will all be taxed at 18 %, where currently they are taxed at 28 % Most of the
cosmetics and fast moving consumer goods (FMCG) brands should get the benefit of this tax reduction. After
all, Fair and Lovely might seem fairer in its pricing from now on!
The Council has set the rate for capital goods and industrial intermediate items at 18 per cent. This will
positively impact domestic manufacturers as seamless input credit will be available for all capital goods.
Indeed, it is time for “Make In India”.
Services under GST Slabs

for restaurants serving alcohol, the tax bracket will be 18 per cent
Feedback
education, healthcare are going to be exempted from GST
services on Non-AC restaurants will be 12 %



If you want to know more about the GST rates & HSN codes (https://cleartax.in/s/gst-hsn-lookup), please check the
below table.
5. GST Rates for goods and services with HSN

Chapter 1 Live Animals, Bovine & Poultry (https://cleartax.in/s/live-animals-bovine-poultry-gst-rate-hsn-
code) Got your HSN code?
Chapter 2 Create bills on ClearTax & File all GST
Meat & Edible Offal of Animals (https://cleartax.in/s/meat-edible-offal-of-animals-gst-rate-hsn-
code) returns in 1-click
Chapter 3 Fish Meat & Fillets (https://cleartax.in/s/fish-meat-fillets-gst-rate-hsn-code)
Chapter 4 Eggs, Honey & Milk Products (https://cleartax.in/s/eggs-honey-milk-products-gst-rate-hsn-

code)
Chapter 5 Non Edible Animal Products (https://cleartax.in/s/non-edible-animal-products-gst-rate-hsn-

code)
Chapter 6 Live Trees & Plants (https://cleartax.in/s/live-trees-plants-gst-rate-hsn-code)
Chapter 7 Vegetables (https://cleartax.in/s/vegetables-gst-rate-hsn-code)
Chapter 8 Fruits & Dry Fruits (https://cleartax.in/s/fruits-dry-fruits-gst-rate-hsn-code)
Chapter 9 Tea, Coffee & Spices (https://cleartax.in/s/tea-coffee-spices-gst-rate-hsn-code)
Chapter 10 Edible Grains (https://cleartax.in/s/edible-grains-gst-rate-hsn-code)
Chapter 11 Milling Industry Products (https://cleartax.in/s/milling-industry-products-gst-rate-hsn-code)
Chapter 12 Oil Seeds, Fruit & Part of Plants (https://cleartax.in/s/oil-seeds-fruit-part-of-plants-gst-rate-

hsn-code)
Chapter 13 Gums, Resins, Vegetable SAP & Extracts (https://cleartax.in/s/gums-resins-vegetable-sap-

extracts-gst-rate-hsn-code)
Chapter 14 Vegetable Material & Products (https://cleartax.in/s/vegetable-material-products-gst-rate-hsn-

code)
Chapter 15 Fats, Oils & Waxes their Fractions (https://cleartax.in/s/fats-oils-waxes-their-fractions-gst-rate-

hsn-code)
Chapter 16 Preserved/Prepared Food Items (https://cleartax.in/s/preserved-prepared-food-items-gst-rate-

hsn-code)
Feedback
Chapter 17 Sugar, Jaggery, Honey & bubble Gums (https://cleartax.in/s/sugar-jaggery-honey-bubble-
gums-gst-rate-hsn-code)
Chapter 18 Chocolate & Cocoa Products (https://cleartax.in/s/chocolate-cocoa-products-gst-rate-hsn- 


code)
Chapter 19 Pizza, Cake, Bread, Pasta & Waffles (https://cleartax.in/s/pizza-cake-bread-pasta-waffles-gst-

rate-hsn-code)
Chapter 20 Edible Plants – Fruits, Nuts & Juices (https://cleartax.in/s/edible-plants-fruits-nuts-juices-gst-

rate-hsn-code)
Got your HSN code?
Chapter 21 Tea & Coffee Extract & Essence (https://cleartax.in/s/tea-coffee-extract-essence-gst-rate-hsn-
code)
returns in 1-click
Chapter 22 Water – Mineral & Aerated (https://cleartax.in/s/water-mineral-aerated-gst-rate-hsn-code)
Chapter 23 Create Accurate GST Bills

Flours, Meals & Pellets (https://cleartax.in/s/flours-meals-pellets-gst-rate-hsn-code)
Chapter 24 Tobacco, Stemmed & Stripped (https://cleartax.in/s/tobacco-stemmed-stripped-gst-rate-hsn-

code)
Chapter 25 Salts & Sands (https://cleartax.in/s/salts-sands-gst-rate-hsn-code)
Chapter 26 Mineral Ores & Slags (https://cleartax.in/s/mineral-ores-slags-gst-rate-hsn-code)
Chapter 27 Fossil Fuels – Coal & Petroleum (https://cleartax.in/s/fossil-fuels-coal-petroleum-gst-rate-hsn-

code)
Chapter 28 Gases & Non Metals (https://cleartax.in/s/gases-non-metals-gst-rate-hsn-code)
Chapter 29 Hydrocarbons – Cyclic & Acyclic (https://cleartax.in/s/hydrocarbons-cyclic-acyclic-gst-rate-

hsn-code)
Chapter 30 Drugs & Pharmaceuticals (https://cleartax.in/s/drugs-pharmaceuticals-gst-rate-hsn-code)
Chapter 31 Fertilisers (https://cleartax.in/s/fertilisers-gst-rate-hsn-code)
Chapter 32 Tanning & Colouring Products (https://cleartax.in/s/tanning-colouring-products-gst-rate-hsn-

code)
Chapter 33 Essential Oils, Beauty Products (https://cleartax.in/s/essential-oils-beauty-products-gst-rate-

hsn-code)
Chapter 34 Soaps, Waxes, Polish products (https://cleartax.in/s/soaps-waxes-polish-products-gst-rate-

hsn-code)
Chapter 35 Casein, Albumin, Gelatin, Enzymes (https://cleartax.in/s/casein-albumin-gelatin-enzymes-gst-

rate-hsn-code)
Chapter 36 Propellants, Explosives, Fuses, Fireworks (https://cleartax.in/s/propellants-explosives-fuses-

fireworks-gst-rate-hsn-code)
Feedback
Chapter 37 Photographic & Cinematographic Films (https://cleartax.in/s/photographic-cinematographic-
films-gst-rate-hsn-code)


Chapter 38 Insecticides, Artificial Carbon & Graphite (https://cleartax.in/s/insecticides-artificial-carbon-
graphite-gst-rate-hsn-code)
Chapter 39 Polymers, Polyethylene, Cellulose (https://cleartax.in/s/polymers-polyethylene-cellulose-gst-

rate-hsn-code)
Chapter 40
Got your HSN code?
Rubber, Plates, Belt, Condesnsed Milk (https://cleartax.in/s/rubber-plates-belt-condesnsed-
milk-gst-rate-hsn-code)
Chapter 41 Raw hides & Skins, Leather (https://cleartax.in/s/raw-hides-skins-leather-gst-rate-hsn-code)
returns in 1-click
Chapter 42 Trunks, Suit-cases, Vanity cases (https://cleartax.in/s/trunks-suit-cases-vanity-cases-gst-rate-
hsn-code)
Chapter 43 Raw Fur Skins, Articles of apparel (https://cleartax.in/s/raw-fur-skins-articles-of-apparel-gst-

rate-hsn-code)
Chapter 44 Fuel wood, Wood Charcoal (https://cleartax.in/s/fuel-wood-wood-charcoal-gst-rate-hsn-code)
Chapter 45 Natural Cork, Shuttlecock Cork (https://cleartax.in/s/natural-cork-shuttlecock-cork-gst-rate-

hsn-code)
Chapter 46 Plaiting Materials, Basketwork (https://cleartax.in/s/plaiting-materials-basketwork-gst-rate-

hsn-code)
Chapter 47 Mechanical & Chemical woodpulp (https://cleartax.in/s/mechanical-chemical-woodpulp-gst-

rate-hsn-code)
Chapter 48 Newsprint, Uncoated paper & paperboard (https://cleartax.in/s/newsprint-uncoated-paper-

paperboard-gst-rate-hsn-code)
Chapter 49 Printed Books, Brochures, Newspapers (https://cleartax.in/s/printed-books-brochures-

newspapers-gst-rate-hsn-code)
Chapter 50 Silk Worm Coccon, Yarn, Waste & Woven Fabrics (https://cleartax.in/s/silk-worm-coccon-
yarn-waste-woven-fabrics-gst-rate-hsn-code)
Chapter 51 Wool materials & Waste, Animal Hairs (https://cleartax.in/s/wool-materials-waste-animal-

hairs-gst-rate-hsn-code)
Chapter 52 Cotton materials, Synthetics & Woven fabrics (https://cleartax.in/s/cotton-materials-

synthetics-woven-fabrics-gst-rate-hsn-code)
Chapter 53 Flex raw, Vegetable materials & Paper yarn (https://cleartax.in/s/flex-raw-vegetable-materials-

paper-yarn-gst-rate-hsn-code)
Chapter 54 Synthetic felaments, Woven fabrics & Rayons (https://cleartax.in/s/synthetic-felaments-
Feedback
woven-fabrics-rayons-gst-rate-hsn-code)
Chapter 55 Synthetic felament tows & Polyster staple fiber (https://cleartax.in/s/synthetic-felament-tows-

polyster-staple-fiber-gst-rate-hsn-code) 

Chapter 56 Towels, Napkins, ropes & Netting materials (https://cleartax.in/s/towels-napkins-ropes-netting-

materials-gst-rate-hsn-code)
Chapter 57 Carpets & Floor coverings textile Handlooms (https://cleartax.in/s/carpets-floor-coverings-

textile-handlooms-gst-rate-hsn-code)
Chapter 58
Got your HSN code?
Labels, Bades, Woven pile & Chennile, Terry towelings (https://cleartax.in/s/labels-bades-
woven-pile-chennile-terry-towelings-gst-rate-hsn-code)
Chapter 59
returns in 1-click
Rubberised textile fabrics, Convayer belts (https://cleartax.in/s/rubberised-textile-fabrics-
convayer-belts-gst-rate-hsn-code)
Chapter 60 Pile,Wrap Knit,Tarry & Croched fabrics (https://cleartax.in/s/pilewrap-knittarry-croched-fabrics-

gst-rate-hsn-code)
Chapter 61 Men & Women Clothing (https://cleartax.in/s/men-women-clothing-gst-rate-hsn-code)
Chapter 62 Men & Women Jackets, Coats & Garments (https://cleartax.in/s/men-women-jackets-coats-

garments-gst-rate-hsn-code)
Chapter 63 Blankets & Bedsheets (https://cleartax.in/s/blankets-bedsheets-gst-rate-hsn-code)
Chapter 64 Shoes & Footwear Products (https://cleartax.in/s/shoes-footwear-products-gst-rate-hsn-code)
Chapter 65 Hats & Accessories (https://cleartax.in/s/hats-accessories-gst-rate-hsn-code)
Chapter 66 Umbrellas & Accessories (https://cleartax.in/s/umbrellas-accessories-gst-rate-hsn-code)
Chapter 67 Artificial flowers, Wigs & False Beards (https://cleartax.in/s/artificial-flowers-wigs-false-

beards-gst-rate-hsn-code)
Chapter 68 Monumental & Building Stones (https://cleartax.in/s/monumental-building-stones-gst-rate-

hsn-code)
Chapter 69 Bricks, Blocks & Ceramics (https://cleartax.in/s/bricks-blocks-ceramics-gst-rate-hsn-code)
Chapter 70 Glasses, Mirrors, Flasks (https://cleartax.in/s/glasses-mirrors-flasks-gst-rate-hsn-code)
Chapter 71 Pearls, Diamonds, Gold, Platinum (https://cleartax.in/s/pearls-diamonds-gold-platinum-gst-

rate-hsn-code)
Chapter 72 Iron, Alloys, Scrap & Granules (https://cleartax.in/s/iron-alloys-scrap-granules-gst-rate-hsn-

code)
Chapter 73 Iron tube, piles & Sheets (https://cleartax.in/s/iron-tube-piles-sheets-gst-rate-hsn-code)
Feedback
Chapter 74 Copper Mattes, Rods, Bars, Wires, Plates (https://cleartax.in/s/copper-mattes-rods-bars-
wires-plates-gst-rate-hsn-code)


Chapter 75 Nickel Mattes & Unwrought Nickel (https://cleartax.in/s/nickel-mattes-unwrought-nickel-gst-
rate-hsn-code)
Chapter 76 Unwrought Aluminium- Rods, Sheets & Profiles (https://cleartax.in/s/unwrought-aluminium-

rods-sheets-profiles-gst-rate-hsn-code)
Chapter 78
Got your HSN code?
Unwrought Lead – Rods, Sheets & Profiles (https://cleartax.in/s/unwrought-lead-rods-sheets-
profiles-gst-rate-hsn-code)
Chapter 79
Unwrought Zinc – Rods, Sheets & Profiles (https://cleartax.in/s/unwrought-zinc-rods-sheets-
profiles-gst-rate-hsn-code) returns in 1-click
Chapter 80 Unwrought Tin – Rods, Sheets & Profiles (https://cleartax.in/s/unwrought-tin-rods-sheets-

profiles-gst-rate-hsn-code) Create Accurate GST Bills
Chapter 81 Magnesium, Cobalt, Tungsten Articles (https://cleartax.in/s/magnesium-cobalt-tungsten-

articles-gst-rate-hsn-code)
Chapter 82 Hand Tools & Cutlery (https://cleartax.in/s/hand-tools-cutlery-gst-rate-hsn-code)
Chapter 83 Locks, Metal Mountings & Fittings (https://cleartax.in/s/locks-metal-mountings-fittings-gst-

rate-hsn-code)
Chapter 84 Industrial Machinery (https://cleartax.in/s/industrial-machinery-gst-rate-hsn-code)
Chapter 85 Electrical Parts & Electronics (https://cleartax.in/s/electrical-parts-electronics-gst-rate-hsn-

code)
Chapter 86 Railway Locomotives & Parts (https://cleartax.in/s/railway-locomotives-parts-gst-rate-hsn-

code)
Chapter 87 Tractors & Motor Vehicles (https://cleartax.in/s/tractors-motor-vehicles-gst-rate-hsn-code)
Chapter 88 Balloons, Parachutes & Airlift Gear (https://cleartax.in/s/balloons-parachutes-airlift-gear-gst-

rate-hsn-code)
Chapter 89 Cruise Ships & Boats (https://cleartax.in/s/cruise-ships-boats-gst-rate-hsn-code)
Chapter 90 Medical, Chemical & Astronomy (https://cleartax.in/s/medical-chemical-astronomy-gst-rate-

hsn-code)
Chapter 91 Watches & Clocks (https://cleartax.in/s/watches-clocks-gst-rate-hsn-code)
Chapter 92 Musical Instruments (https://cleartax.in/s/musical-instruments-gst-rate-hsn-code)
Chapter 93 Military Weapons & firearms (https://cleartax.in/s/military-weapons-firearms-gst-rate-hsn-

code)
Feedback
Chapter 94 Furniture, Bedding & lighting (https://cleartax.in/s/furniture-bedding-lighting-gst-rate-hsn-code)
Chapter 95 Children Toys, Table & Board Games & Sports Goods (https://cleartax.in/s/children-toys-
table-board-games-sports-goods-gst-rate-hsn-code) 

Chapter 96 Pencil Lighter Toiletries (https://cleartax.in/s/pencil-lighter-toiletries-gst-rate-hsn-code)
Chapter 97 Paintings Decoratives Sculptures (https://cleartax.in/s/paintings-decoratives-sculptures-gst-

rate-hsn-code)
Chapter 98
Got your HSN code?
Machinery Lab Chemicals Drugs Medicines (https://cleartax.in/s/machinery-lab-chemicals-
drugs-medicines-gst-rate-hsn-code)
Chapter 99
Services (https://cleartax.in/s/sac-codes-gst-rates-for-services)
returns in 1-click
If you are using any version of Tally as accounting software, you can easily import all your sales and purchase data
to ClearTax GST software and file your returns. Now you can integrate your Tally data (https://cleartax.in/s/tally-
solutions-erp-9-integration-with-cleartax-gst) and use ClearTax GST software for all GST compliance.
Further Reading
What is GSTN? (https://cleartax.in/s/what-is-gstn)
TCS & TDS rates under GST (https://cleartax.in/s/tds-and-tcs-under-gst)
GST rates for Composition dealers (https://cleartax.in/s/gst-composition-scheme#rates)
GST Calculator India (https://cleartax.in/s/tax-calculation-gst)
Simplify Your GST Filing & Invoicing

Get Trained & Try Cleartax GST Software for FREE
Start Free GST Software Trial & Training (https://cleartax.in/gst?ref=content-pages)
Share 785 Tweet
Claim 100% ITC using ClearTax Advanced Reconciliation Tool
Feedback


Got your HSN code?

returns in 1-click
Feedback


(https://cleartax.in/gst?ref=side-cta-img)
Sign Up Now (https://cleartax.in/gst?ref=side-cta)
Got your HSN code?
Popular Articles
All about GST Annual Returns (GSTR-9) (https://cleartax.in/s/gstr-9-annual-return)
returns in 1-click
Recon statement for GST Audit (GSTR-9C) (https://cleartax.in/s/gst-reconciliation-statement-gstr-9c)
Types of GST Returns & their Due Dates (https://cleartax.in/s/returns-under-the-gst-law)
How to File GSTR-1 using ClearTax GST (https://cleartax.in/s/gstr-1#ctgst)
How to File GSTR-3B using ClearTax GST (https://cleartax.in/s/gstr-3b#ctgst)
How to File GSTR-4 using ClearTax GST (https://cleartax.in/s/gstr4-composition-dealer-gst-return#ctgst)
How to create Invoices using ClearTax (https://cleartax.in/s/create-all-types-of-sales-invoices/)
You Might Be Interested In

Know more about UQC Code (https://cleartax.in/s/gst-unit-quantity-code-uqc)
Check out SAC Code List (https://cleartax.in/s/sac-codes-gst-rates-for-services)
Read Latest GST News (https://cleartax.in/s/gst-news-and-announcements)
25th GST Council Meet Recommendations (https://cleartax.in/s/25-gst-council-meet-news)
ClearTax (https://cleartax.in)
Contact Us (https://cleartax.in/meta/contact)
About Us (https://cleartax.in/s/about-us)
Careers (https://cleartax.in/s/careers)
Media & Press (https://cleartax.in/meta/press)
User Reviews (https://cleartax.in/meta/reviews)
TaxCloud India (https://taxcloudindia.com)
ClearTDS (https://cleartds.com)
Guides
Income Tax Slabs (https://cleartax.in/s/income-tax-slabs)
How to Link Aadhaar card to PAN (https://cleartax.in/s/how-to-link-aadhaar-to-pan)
View your Form 26AS (https://cleartax.in/s/view-form-26as-tax-credit-statement)
What is Form 16 (https://cleartax.in/s/what-is-form-16)
Salary Income (https://cleartax.in/s/salary-income)
File Income Tax Return (https://cleartax.in/income-tax-efiling)

Guide to Income Tax (https://cleartax.in/s/income-tax)
Guide to Efiling (https://cleartax.in/s/efiling-income-tax-return)
Secion 80 Deductions (https://cleartax.in/s/80c-80-deductions)
NRI (https://cleartax.in/s/income-tax-for-nri)
Capital Gains Income (https://cleartax.in/s/capital-gains-income)
House Property (https://cleartax.in/s/house-property)
Feedback
Income Tax Verification (https://cleartax.in/s/income-tax-e-verification-evc)
Invest in Tax Saving Funds (https://cleartax.in/save)

Guide to Tax Savings (https://cleartax.in/s/income-tax-savings) 

ELSS Guides (https://cleartax.in/s/elss)
Mutual Funds Guide (https://cleartax.in/s/mutual-funds)
Investments Guide (https://cleartax.in/s/investments)
SIP Guide (https://cleartax.in/s/sip)
Get GST Ready (https://cleartax.in/gst)

GST Software (https://cleartax.in/s/gst-software)
GST Training (https://cleartax.in/s/gst-training)
Got your HSN code?
Input Tax Credit (https://cleartax.in/s/gst-input-tax-credit) Create bills on ClearTax & File all GST
GST Returns (https://cleartax.in/s/gst-returns)
returns in 1-click
GST Invoice (https://cleartax.in/s/gst-invoice)
GST Services (https://cleartax.in/services/gst_services/c)
Download GST App (https://play.google.com/store/apps/details?id=in.cleartax.gst&hl=en)
ClearTax Business (https://cleartax.in/business)

(https://cleartax.in/business)
(https://cleartax.in/business)
(https://cleartax.in/business)Tax Filing for Professionals (https://cleartax.in/presumptive-tax-for-
professionals)
Tax Filing for Traders (https://cleartax.in/tax-filing-for-traders)
Services for Businesses (https://cleartax.in/services/business/c)
Launch your Business (https://cleartax.in/services/startup_services/c)
Guide for Business & Professional (https://cleartax.in/s/freelance-professional-business-income)
Tax Tools (https://cleartax.in/tools)

Generate Rent Receipts (https://cleartax.in/save/rent)
Tax Calculator (https://cleartax.in/paytax/taxCalculator)
HRA Calculator (https://cleartax.in/paytax/hraCalculator)
Check refund status (https://cleartax.in/guide/checkincometaxrefundstatus)
Find HSN Code (https://cleartax.in/s/gst-hsn-lookup)
Upload your notice (https://cleartax.in/guide/income-tax-notices)
Download Cleartax App (https://play.google.com/store/apps/details?id=in.cleartax.cleartax&hl=en)
Find a CA (https://cleartax.in/ca/find-ca)
Sending ITR-V to CPC Bangalore (https://cleartax.in/s/guide-to-print-and-send-itr-v-to-cpc-bangalore)
What is Form 15G & Form 15H (https://cleartax.in/s/form-15g-and-15h-to-save-tds-on-interest-income)
File TDS Returns (https://cleartax.in/tds)
Guide for Business & Professional (https://cleartax.in/tds/guides)
(https://cleartax.in)
Feedback


(https://play.google.com/store/apps/details?
id=in.cleartax.cleartax&referrer=utm_source%3Dwebsite%26utm_medium%3Dfooter-
badge%26utm_campaign%3Dplaystore)
ClearTax offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants
in India. ClearTax serves 2.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across
India.
Got your HSN code?
Efiling Income Tax Returns(ITR) is made easy with ClearTax platform. Just upload your form 16, claim your
deductions and get your acknowledgment number online. You can Create bills on
efile income taxClearTax & File
return on your all GST
income from
salary, house property, capital gains, business & profession and returns
income fromin 1-click
other sources. Further you can
also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and
generate rent receipts for Income Tax Filing.
CAs, experts and businesses can get GST ready with ClearTax GST software & certification course. Our GST
Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods &
Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and
Services Tax. ClearTax can also help you in getting your business registered for Goods & Services Tax Law.
Save taxes with ClearTax by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best
funds and you can get high returns by investing directly or through SIP. Download ClearTax App to file returns
from your mobile phone.
ClearTax is a product by Defmacro Software Pvt. Ltd.

Privacy Policy (https://cleartax.in/meta/privacy) Terms of Use (https://cleartax.in/meta/terms)
ISO 27001
Data Center
SSL Certified Site
128-bit encryption
File Your GST Returns for FREE
Feedback


Got your HSN code?

returns in 1-click

GST Rates & HSN Codes - GST Tax Rate & SAC Codes in India For 2019

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

GST Rates & HSN Codes - GST Tax Rate & SAC Codes in India For 2019

Uploaded by

Copyright:

Available Formats

1/14/2019 GST Rates & HSN Codes - GST Tax Rate & SAC Codes in India for 2019

File 100% compliant GSTR – 1, 3B, 4 & 9

Start your 30 Days FREE Trial now !

Sign up with Email

Home (/) / GST (/gst) / GST RATES & HSN CODES

GST Rates & HSN Codes – Know about all

So in this article, we bring you our analysis of these GST rates.

1. GST Rate revision in 31st GST council meeting 

Got your HSN code?

List of rate changes at 31st GST Council Meeting

SL.no List of Goods/Services Changes in Tax Rate

1 Vegetables provisionally preserved but unsuitable for 5% to Nil

2 Vegetables cooked/uncooked via steamed, frozen or 5% to Nil

3 Music Books 12% to Nil

4 Parts for manufacturing renewable energy devices 5%

5 Natural cork 12% to 5%

6 Fly ash blocks 12% to 5%

7 Walking sticks 12% to 5%

8 Marble rubble 18% to 5%

9 Agglomerated cork 18% to 12%

10 Cork roughly squared or debugged 18% to 12%

11 Articles of Natural cork 18% to 12%

12 Movie Tickets < or = Rs 100 18% to 12%

13 Premium on Third party insurance on Vehicles 18% to 12%

15 Power banks 28% to 18% 

16 Movie Tickets > Rs 100 28% to 18%

17 Video game consoles, equipments used for Billiards 28% to 18%

18 Retreated & used pneumatic Rubber Tyres

Create Accurate GST Bills

21 Pulleys, transmission shafts, cranks and gear boxes 28% to 18%

22 Tax rate on Air travel of pilgrims reduced* 28% to 18%

70% of value is considered as supply of goods and taxed at 5% GST.

-Rate of 5%/18% to be applied based on transaction value of footwear.

Goods recommended for exemption

Services recommended for exemption

2. GST Rate revision in 28th GST council meeting

Got your HSN code?

S.NO Items New Rate Old rate

1 Rakhi (other than that of precious or semi-precious Nil 18%

2 Sanitary Napkins Nil 12%

3 Circulation and commemorative coins Nil 5%

4 Raw material for broom Nil 12%

5 Stone/Marble/Wood Deities Nil 5%

6 Sal leaves and its products Nil 18%

7 Khali dona Nil 18%

8 Coir pith Compost Nil 5%

9 Chenille fabrics and other fabrcis under 5801 5% 12%

10 Handloom dari 5% 12%

11 Phosphoric Acid (fertilizer grade only) 5% 12%

12 Handmade Carpets, Textile Floor, Coverings 5% 12%

13 Knitted cap/topi having retails sale value exceeding 5% 12%

14 Kota Stones and Simliar Stones (other than polished) 5% 18%

15 Ethanol for sale to oil marketing companies for 5% 18%

16 Solid Bio fuel pellets 5% 18%

18 Bamboo Flooring 12% 18%

19 Hand Operated Rubber Roller 12% 18%

20 Brass Kerosene Pressure Stove 12% 18%

24 Fuel Cell vehicle 12% 28%

25 Televisions upto 68 cm 18% 28%

26 Glaziers’ putty, grafting putty, resin cements 18% 28%

27 Refrigerators, freezers, water cooler, milk coolers, ice 18% 28%

28 Washing Machines 18% 28%