CBIC further amends the GST Rate of Goods to give effect the recommendation of 37th GST Council Meeting

Sr. No.

Description of Goods

Schedule 2.5% (i.e. CGST 2.5% and SGST 2.5%)

164

2710

After item ii, the following item shall be inserted, namely:

“iii. Marine Fuel 0.5% (FO)”

224

63 [other than 6305 32 00, 6309

The entry “63 [other than 6305 32 00, 6305 33 00, 6309], shall be substituted.

234C

8509

After S. No. 234B and the entries shall be inserted, namely: –

“Wet grinder consisting of stone as grinder”;

235 to 342

8601 to 8608

Schedule 6% (i.e. CGST 6% and SGST 6%)

80AA

3923 or 6305

Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods”;

205A

8601

Rail locomotives powered from an external source of electricity or by electric accumulators.

205B

8602

Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof

205C

8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604.

205D

8604

Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles).

205E

8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604).

205F

8606

Railway or tramway goods vans and wagons, not self-propelled.

205G

8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, Bissel-bogies, axles and wheels, and parts thereof.

205H

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing”.

231B

9607

Schedule 9% (i.e. CGST 9% and SGST 9%)

24A

2202 91 00, 2202 99 90

Other non-alcoholic beverages [other than tender coconut water] “and caffeinated beverages”

108

3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics, ““(except the items covered in Sl. No. 80AA in Schedule II])”.

400

8703

Following motor vehicles of length not exceeding 4000 mm, namely: –

(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and

(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc.

For persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department” shall be substituted.

Schedule 14% (i.e. CGST 14% and SGST 14%)

12A

22029990

After S. No. 12 and the entries relating thereto the entries shall be inserted,

Caffeinated Beverages”;