GST COUNCIL 2022

Amendment has been made in Rule 96 of the CGST Rules, 2017 vide Notification No.
14/2022-Central Tax dated 05.07. 2022 to provide for transmission of such IGST refund
claims on the portal in a system generated FORM GST RFD-01 to the jurisdictional
GST authorities for processing in a time- bound manner

GST Rates 2022 – Complete List of Goods and

Service Tax Rates, Slab & Revision
November 24, 2022

There has been much debate on GST tax rates recently amongst the trading
community and the GST council. The GST council of members has held several
rounds of meetings to revise GST rates. The latest GST rates show a reduction of
6% to 18% in GST rates for various commodities across most categories.

GST is a tax levied for the consumption of goods and services. The tax is applied by
the supplier of products and services while billing customers. GST is a unified and
simplified taxation system that replaced the earlier goods and services taxation
system of VAT. GST is applied in a simplified structure along the supply chain.

Latest GST tax slab rates for goods categories

The official GST portal publishes information on the latest GST tax slab rates. The
list is large, and sellers would have to find the rates applicable to their trade. For
example, if a home appliances seller wants to know the latest applicable GST rates,
then the rate would have to be searched under a specific category. Below is the
information based on the last published GST rates for broad categories of
commodities.

 GST on food and beverages items

Several items under the category have reduced GST rates. Those with 12% GST
have 5% GST, those with 18% earlier now have 12% GST, and those with 28% have
18% GST.

 GST on household goods of daily use

New GST rates stand reduced for several items under the category of household
goods. Those with earlier 18% GST now have 12% or 5% GST. Those with 28% of
GST have 18%, 5%, and even nil GST rates.

 GST on educational items

For several goods under the category, GST rates have been reduced from 28% to
12%

 GST on medical and health items

For goods under the medical and health category, GST stands reduced from 12 % to
5% and 0% for separate items.

 GST on agriculture items

Agriculture items with an earlier GST of 12% have 5% GST. Items under the
category with an earlier GST rate of 18% now have reduced GST of 12%.

 GST on infrastructure/fuel/environment items

Items in this category with an earlier GST of 28% now have a GST of 18%. Items
having a GST rate of 18% previously now have 12%.

 GST on safety and security items

No major changes have been announced from earlier prevailing rates of 18%.

 GST on miscellaneous items

Several items with a GST of 28% now have 18% GST, those with 18% now have
12%, and those with 5% now have 0% GST.

Latest GST tax slab rates for services category

Unlike goods categories, services are categorized under the applicable tax slab
rates. No major changes in GST service rates have been announced for service
category items. To know the GST rate applicable, the service provider can start from
nil GST rates which has the largest number of listed services under it. Several
services may become eligible for 0% GST rate after submission of necessary forms
or fulfillment of required processes.

Services with 0% GST rates

Comprise of a long list of service items that include: 

 Services by autonomous bodies, government bodies, educational institutions,

religious institutions, medical, and health care institutions.

 Services provided for charity purpose, arts or culture, charitable sports

defined u/s 12 AA of IT act.

 Folk culture performances, performance arts, circus, dance, drama shows for
which ticket is not more than Rs. 250 per person.
  Services rendered to a foreign diplomat, UN organizations, and the Indian
consulate

 Services of socially benefitting nature.

Services with 5% GST rates

Include the following services:

 Aircrafts leasing by scheduled airline for scheduled operations

 Space selling for print media advertisement

 Tour operator services

 Book printing, newspaper printing

 Natural textile yarn, natural fiber making, animal skin processing

 Polishing and made of precious metals and stones.

Services with 12% GST rates

Include the following services:

 Food and drinks supply at restaurants having AC, central heating but not a
liquor license

 Accommodation services charging Rs. 1000 per day and above but less than
Rs. 2500 per day.

Services with 18% GST rates

 Air transport of passengers in non-economy class

 Foreman services for chit fund

 Intellectual property rights transfer (permanent/temporary) services barring IT

software

 Buildings constructed for sale purpose

 Food and drinks supply at restaurants with liquor serving license, AC, central
heating, outdoor catering.

 Accommodation services with charges above Rs 2500 per day but less than
Rs 7500 per day.

 Services under bundled foods and drinks supply and accommodation services

 Services listed under section 2 clause 119 of GST Act

  Circus, Indian classical dance, folk dance, theatre performances, cinema with
tickets less than Rs. 100

Services with 28% GST rates

Includes accommodation services that charge Rs. 7500 per day or more,
entertainment services, sports, race-course, casino, ballet, films.

New GST Rates Table:

Goods/Services Category Earlier GST rates (%) New GST
Food and Beverages
12
18 1
28 1
Household goods of daily use
18 5,
28 0,5
Educational items
28 1
12 0
Medical and health
12 0
Agriculture
12
18 1
Infrastructure, fuel, environment
28 1
18 1
Safety and security
18 1
Miscellaneous
28 1
18 0,5
Services
 0
5
12 1
18 1
28 2

GST Rates News

Petroleum Minister Hardeep Singh Puri Proposed to
Bring Petrol Under GST
On Monday, Hardeep Singh Puri, the Petroleum and Natural Gas Minister, disclosed
that the Central government agrees to bring petrol and diesel under the Goods and
Services Tax aka GST regime. Despite this proposal, the states wouldn’t agree to
this move. Liquor and energy come under revenue-generating items, particularly for
the states. However, in case the states cooperate with this thought, the Government
is ready to release the statement.

Yet the issue remains in implementation and needs to be addressed by the finance
minister. Liquor and energy are the initial two assets that generate revenue for the
states. Only the Central government seems troubled about inflation and additional
things. Even Hardeep Puri kept the proposal that the Kerala High Court had urged
the issues be placed before the GST Council.

Though the finance minister doesn’t seem to be on good terms regarding the GST
proposal, as far as GST is concerned, the authority should look into a cooperative
federal system. He also justified the reason behind the jump in petrol and diesel
prices, in fact, India has faced modest increases in recent years.

Talking about North America, the fuel prices hiked up by 43% in a single year,
however, in India it increased relatively by 2%. India is the only bright spot in the
world according to Hardeep Singh Puri. He also referenced Morgan Stanley along
with IMF to underline the adaptability of the Indian economy amid a global turmoil.

News Updated Date: 24th November 2022

Petroleum Minister Hardeep Singh Puri Proposed to

Bring Petrol Under GST
On Monday, Hardeep Singh Puri, the Petroleum and Natural Gas Minister, disclosed
that the Central government agrees to bring petrol and diesel under the Goods and
Services Tax aka GST regime. Despite this proposal, the states wouldn’t agree to
this move. Liquor and energy come under revenue-generating items, particularly for
the states. However, in case the states cooperate with this thought, the Government
is ready to release the statement.

Yet the issue remains in implementation and needs to be addressed by the finance
minister. Liquor and energy are the initial two assets that generate revenue for the
states. Only the Central government seems troubled about inflation and additional
things. Even Hardeep Puri kept the proposal that the Kerala High Court had urged
the issues be placed before the GST Council.

Though the finance minister doesn’t seem to be on good terms regarding the GST
proposal, as far as GST is concerned, the authority should look into a cooperative
federal system. He also justified the reason behind the jump in petrol and diesel
prices, in fact, India has faced modest increases in recent years.

Talking about North America, the fuel prices hiked up by 43% in a single year,
however, in India it increased relatively by 2%. India is the only bright spot in the
world according to Hardeep Singh Puri. He also referenced Morgan Stanley along
with IMF to underline the adaptability of the Indian economy amid a global turmoil.

News Updated Date: 24th November 2022

Tax rates changed by GST Council – these items are now

more expensive
Rate hikes were approved while exemptions for many items consumed over a large
scale were withdrawn. The meeting was chaired by Finance Minister Nirmala
Sitharaman.

Casinos, online gaming, and lotteries will be subject to 28 percent GST, but the GST
Council passed the proposal. The compensation window for states was not
extended. The GST Council will meet again in August. 15 more days have been
given to it to sort out the valuation mechanism and submit the report.

What becomes expensive?

 Solar water heaters, leather goods, textile works, 5-12%

 Printing and writing ink as well as LED lights tax at 18%

  Daily rent of Rs 5,000 Hotel rooms, except ICU,  taxed 5% w/o  input tax
credit.
  E-waste 5 -18%

  5%- Coffee beans, unprocessed green leaves of tea, wheat bran and de-
oiled rice bran

News Updated Date: 05 July 2022

143 items may see upward revision in GST rates; states

to give their views
The all-powerful GST Council has asked for the views of states on hiking rates on
143 items, most of which are in the 18% slab at present. The proposal is seen as a
part of a long-considered rate rationalization move under the Goods and Services
Tax (GST) regime to lift government revenues.

Of the 143 items in the list, about 92 percent of them are proposed to be shifted from
the 18 percent tax slab to the top 28 percent slab.

It should be recalled that the GST Council, the governing body for the indirect tax
regime, had taken decisions regarding rate cuts on many of these items in
November 2017 and December 2018 in the run-up to the 2019 Lok Sabha polls.
Rates for items that were reduced in the November 2017 meeting held in Guwahati
and in the December 2018 meeting may now get reversed.

News Updated Date: 06th June 2022

The 5% rate is said to be reformed next month by GST

Council
The GST council is coming up with plans to do away with the 5 percent rate to
increase revenue for state government. It is likely to move some mass consumption
goods to 3% and others to 8%. The existing GST structure has 4 tiers with 5, 12, 18,
and 28%. According to this scheme, luxury and expensive goods attract the most the
highest tax. There is also a list of unbranded food items that do not attract a cess
collection. Essential goods have been exempted from the scheme. Sources also
claim to raise the 5% slab to either 7 or 8 or 9% after discussions with the finance
ministers of both Centre and the states. This change in the GST collection is crucial
for states to become self-reliant.

News Updated Date: 27-05-2022

Coaching institutions to pay 18% goods and services tax

on composite supply
The Central Board of Indirect Taxes and Customs (CBIC) stated that the coaching
centers have to compulsorily pay Goods and Services Tax (GST) of 18% on their
bundled supplies and services to the students termed as their composite supply of
them. Students must pay a hefty amount to join such coaching centers, but these
institutions deposit GST on individual commodities where rates are comparatively
lower, and therefore it causes subdued payments. Such items are bags, books, other
stationery and so on. Vivek Johri, chairman of CBIC, said that these bundled
services are called ‘Composite Supply .’For instance, he mentioned a tax ignorance
case of RS. 3.6 crores that were found by the commiserate of Alwar CGST.

Updated Date: 03-03-2022

The GST Council defers rate hike on textile

At the 46th GST Council meeting, chaired by Union Finance Minister Nirmala
Sitharaman and the State counterparts, the council decided to defer the rate hike on
textiles from 5% to 12%. The meeting took place in New Delhi on Friday. 

States like West Bengal, Gujarat, Delhi, Tamil Nadu, and Rajasthan have opposed
the hike in the GST (Goods and Services Tax) rate on textiles to 12 percent, from 5
percent, with full effect from Jan 1, 2022. They claimed that this rate increase would
only make things difficult for MSMEs and make the ‘poor man’s clothing expensive.’

Delhi deputy chief minister Manish Sisodia asked to withdraw the raise. He added
that Delhi does not favor these moves to raise the rates. He added that Delhi does
not favor these moves to raise the rate hike.

Tamil Naidu finance minister P Thiaga Rajan said that this move to raise should be
stalled. Confederation of All India Traders said that this raise would financially affect
MSMEs. 

The Union budget is scheduled to be presented on February 1, 2022.

Updated Date: 26-01-2022

EXEMPTED SERVICES IN GST EXEMPTION LIST

• All the services related to agriculture including harvesting, cultivation,
supply, packaging, warehouse, renting or leasing of machinery, etc. are
exempted from GST. However, this does not include the rearing of horses.

• Transportation of individuals via public transport, metered cabs, auto-

rickshaws, metro, etc.
• Transport of agriculture produce and transportation of goods outside of
India

• Transportation of goods where the total amount of charges is less than Rs

1500

• Government and foreign diplomatic services

• Services provided by RBI or any foreign diplomatic mission in India are

also exempt from GST

• Services provided to diplomats including the United Nations

• Certain healthcare and educational services are also exempt from GST
such as mid-day meal catering services, services provided by a Vet, clinic,
or paramedics. Services by ambulances and charities are also included in
the list

Some of the other exemptions of services

under GST exemption list Include:
•Services provided by tour guides to foreign tourist.
• Library services

•Services for conducting religious ceremonies

•Distribution of electricity

•Services by authorised sports organisatioNS

GST Registration Threshold

Limits Increased
Updated on :  Sep 14, 2022 - 04:01:03 PM

11 min read.
The GST Council, on considering the demands raised by MSME, increased the
threshold limits for GST registration. These changes were proposed in
the 32nd GST Council meeting held on 10th January 2019. It was
subsequently notified by the CBIC. It helps to ease compliance under GST.  

The states have an option to opt for a higher limit or continue with the existing
limits. This article explains the earlier threshold limits, new limits, their effective
date of applicability and the persons to whom it applies. Meanwhile, if you want
to check your vendors’ or buyers’ registration status, you can use our GST
search tool. Enter the GSTIN and get results in no time!

Latest updates on GST Registration

21st December 2021

From 1st January 2022, CBIC made the aadhaar authentication mandatory to
apply for revocation of cancelled GST registration under the CGST Rule 23 in
REG-21.

29th August 2021

Taxpayers can get extended time up to 30th September 2021 to revoke
cancelled GST registration if the last date for the same falls between 1st March
2020 and 31st August 2021. It applies if the GST registration is cancelled
under Section 29(2) clause (b) or (c) of the CGST Act via CGST notification
number 34/2021 dated 29th August 2021.

28th May 2021

Due date to file application for revocation of cancellation of registration falling
between 15th April 2021 up to 29th June 2021 is 30th June 2021.

1st May 2021

The time limit to take actions, reply or pass orders as given under Rule 9 of the
CGST Rules, 2017 that falls between 1st May 2021 and 31st May 2021 has
been extended up to 15th June 2021.

5th March 2021

The Search ARN Functionality for Registration, post-TRN Login has been
enhanced for the taxpayers.

Overview of earlier limits, new

limits and the date of applicability

Aggregate Turnover Registration Required App

Earlier Limits – For the sale of Goods/Providing Services

Exceeds Rs.20 lakh Yes – For Normal Category States Up to

Exceeds Rs.10 lakh Yes – For Special Category States Up to

New Limits – For Sale of Goods

 Aggregate Turnover Registration Required App

Exceeds Rs.40 lakh Yes – For Normal Category States From

Exceeds Rs.20 lakh Yes – For Special Category States From

New Limits – For Providing Services

There has been no change in the threshold limits for service providers. Persons providing service
aggregate turnover exceeds Rs.20 lakh (for normal category states) and Rs.10 lakh (for special c

States who opted for the new limit

An option was provided to the states to opt for the new limits or continue
the earlier ones (status quo).

Normal Category States/UT who opted for a new limit Normal Special Categor
of Rs.40 lakh Category States/UT who
States who opted for new
choose status limit of Rs.40 la
quo

Kerala, Chhattisgarh, Jharkhand, Delhi, Bihar, Telangana Jammu and

Maharashtra, Andhra Pradesh, Gujarat, Haryana, Goa, Kashmir, Ladakh
Punjab, Uttar Pradesh, Himachal Pradesh, Karnataka, and Assam
Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, West
Bengal, Lakshadweep, Dadra and Nagar Haveli and
Daman and Diu, Andaman and Nicobar Islands and
Chandigarh