GST Rates

Sewingneedles

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

Solar cookers

Solar cookers

Table,kitchen or other household articles of iron & steel; Utensils

Table,kitchen or other household articles of copper; Utensils

BrassKerosene Pressure Stove

Table,kitchen or other household articles of aluminium; Utensils

Pencil sharpeners

Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, ofbase metal;mirrors of base metal; metal bidriware”;

Fuel elements (cartridges), non-irradiated,for nuclear reactors

Fixed Speed Diesel Engines of power not exceeding 15HP

Otherhand pumps

Solarwater heater and system

Handoperated rubber roller

Nozzles for drip irrigation equipment or nozzles for sprinklers

Sprinklers; drip irrigation system including laterals; mechanical sprayers

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers Parts [8432 90]

Harvesting or threshing machinery,including straw or fodder balers; grass or hay mowers; parts thereof

Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery,including germination plant fitted with mechanical or thermal equipment; poultry incubatorsand brooders

Sewing machines, other than book-sewingmachine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines

CompostingMachines

Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goodsspecified in this entry are supplied, by a supplier, along with supplies ofother goods and services, one of which being a taxable service specified inthe entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all suchsupplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.

Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goodsspecified in this entry are supplied, by a supplier, along with supplies ofother goods and services, one of which being a taxable service specified inthe entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all suchsupplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.

Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goodsspecified in this entry are supplied, by a supplier, along with supplies ofother goods and services, one of which being a taxable service specified inthe entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all suchsupplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

FuelCell Motor Vehicles

Tractors (except road tractors for semi- trailers of engine capacity more than 1800 cc)

Tanksand other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

Bicycles and other cycles (including delivery tricycles), not motorised

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of8712

Self-loading or self-unloading trailers for agricultural purposes

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

Blood glucose monitoring system (Glucometer) and test strips

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

Contactlenses; Spectacle lenses

Frames and mountings for spectacles, goggles or the like, and parts thereof

Spectacles, corrective [other than goggles for correcting vision]

Instrumentsand appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificialrespiration or other therapeutic respiration apparatus