जीएसटी टैक्स स्लैब दरें सूची 2021
यह आर्टिकल जीएसटी टैक्स स्लैब दरें सूची 2021 पर बनाया है,यह सेंट्रल गवर्नमेंट एंप्लाइज के लिए न्यू एलटीसी प्लान को उपभोग करने के लिए सहायक हो सकता है:
Updated GST Tax Slab in India जीएसटी टैक्स स्लैब दरें सूची 2021
GST Rate in India: Here are the tax rates for all goods and services. GST Rates in India January 2021 (Item Wise GST List PDF) GST tax slabs range from 0% (Nil ) to 31%. ✓ Tax Exemptions under GST 2021 ✓ GST Bill ✓ Goods and Services tax ✓ Act ✓ GST calculator ✓ GST Features.
Last Updated as on 02 January 2021:
In New GST Changes, 28% Tax Only For 50 Items Now: Daily use items like shampoo, deodorant, toothpaste, shaving-cream, aftershave lotion, shoe polish, chocolate, chewing gums and nutritious drinks would become cheaper. GST Tax Slab Rates List 2021: 5%, 12%, 18% and 28%. Taxes to be subsumed under GST are Excise Duty, Service Tax, Central Sales Tax, Surcharge & Fees, VAT, Taxes on Lottery, Luxury Tax, Entry Tax, Entertainment Tax
Updated New GST Rates as on January 2021
The goods on which GST has been lowered to 18 per cent from 28 per cent at present include pulleys, transmission shafts and cranks, gear boxes, retreaded or used tyres, power banks of lithium ion batteries, digital cameras, video camera recorders and video game consoles.
Items | OLD Tax Rate | NEW Tax Rate |
pulleys, transmission shafts and cranks, gear boxes, retreaded or used tyres, power banks of lithium ion batteries, digital cameras, video camera recorders and video game consoles | 28% | 18% |
Monitors and TV screens up to 32 inches | 28% | 18% |
third party insurance premium of goods carrying vehicles | 18% | 12% |
Marble rubble, natural cork, walking stick, fly ash blocks | 12% | 5% |
Air travel of pilgrims by non-scheduled/charter operations being facilitated by the government under bilateral arrangements will attract a lower GST rate of 5 per cent.
The Council has decided that 5 per cent would be levied on renewable energy devices and parts for their manufacture.
Services supplied by banks to Basic Savings Bank Deposit account holders under the Jan Dhan Yojana will not attract GST.
New GST Rates as on 2021
Items | OLD Tax Rate | NEW Tax Rate |
refrigerators, lithium batteries, vacuum cleaners, grinders, mixers, food processors, water heaters, hair dryers, water coolers, ice cream freezers, scents, perfumes, powder puffs, cosmetics, and electric ironing machines | 28% | 18% |
Sanitary napkins, Stone, marble and wooden deities, Rakhis without precious stones, brooms and commemorative coins , Fortified milk | 5% | NIL |
Handloom items priced below Rs 1,000 | 12% | 5% |
Bamboo flooring | 18% | 12% |
All leather items | 28% | 18% |
Updated New GST Rates 2021
Items | OLD Tax Rate | NEW Tax Rate |
Second-hand medium and large cars and SUVs | 28% | 18% |
LPG supply for household domestic consumers by private LPG distributers | 18% | 5% |
Bio Fuels Powered buses | 28% | 18% |
Sugar boiled confectionery | 18% | 12% |
Drinking water packed in 20 litre bottle | 18% | 12% |
Drip irrigation system | 18% | 12% |
Cigarette filter rods | 12% | 18% |
Tailoring Service | 18% | 5% |
The admission to Theme parks, water parks etc. | 28% | 18% |
GST Rates as January 2021
The GST council on Friday announced major cuts in taxes of 27 items along with a slew of relief measures to support exporters and small businesses. Here are some items that are set to get cheaper under GST:
Description | Present GST Rate | New GST Rate |
Mangoes sliced dried | 12% | 5% |
Khakra & plain chapati / roti | 12% | 5% |
Packaged Food | 18% | 5% |
Namkeens | 12% | 5% |
Ayurvedic, Unani, Siddha, Homeopathy medicines | 12% | 5% |
Poster Color | 28% | 18% |
Modelling Paste for children amusement | 28% | 18% |
Plastic Waste, Pairing & Scraps | 18% | 5% |
Rubber Waste, Paring & Scrap | 18% | 5% |
Hard Rubber Waste | 28% | 5% |
Paper Waste & Scrap | 12% | 5% |
Duty Credit scrips | 5% | Nil |
Sewing thread of manmade filaments | 18% | 12% |
All synthetic filament yarn, such as nylon, polyester, acrylic | 18% | 12% |
All artificial filament yarn, such as viscose rayon, cuprammonium | 18% | 12% |
Sewing thread for manmade staple fibres | 18% | 12% |
Yarn of manmade staple fibres | 18% | 12% |
Real Zari | 12% | 5% |
Floor Tiles | 28% | 18% |
Cullet or other waste of glass | 18% | 5% |
Fittings for loose leaf binders, or files, letter clips, letter corners, paper clips, staple in strips, | 28% | 18% |
Plain shaft bearing 8483 | 28% | 18% |
parts suitable for use solely or principally with fixed speed diesel engine of power not exceeding 15HP | 28% | 18% |
parts for Pumps | 28% | 18% |
E-waste | 28% / 18% | 5% |
Biomass briquettes | 18% | 5% |
Firms face ban for not passing on GST gains. HIGHLIGHTS = (1) The cancellation of registration is in addition to the power to levy penalty, (2) Tax practitioners said that cancellation of registration is too harsh, (3) The tax regime will get a mega launch on the night of June 30.
Impact of GST on Household Expenses
Category | Before GST | After GST |
Food | 12.5% | 5.00% |
Entertainment | 30.00% | 28.00% |
Transportation | 15.00% | 18.00% |
Household – Personal Care | 28.00% | 18.00% |
Mobile Phone | 15.00% | 18.00% |
Insurance Premium | 15.00% | 18.00% |
Credit Card Bills | 15.00% | 18.00% |
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.
New GST Rates are applicable in all over India – New Delhi, Haryana, Assam, Mizoram, Nagaland, Manipur, West Bengal, Uttrakhand, Rajasthan, Himchal Pradesh, Punjab, Maharashtra, Kerala, Telangana, Tamilnadu, Odisha, Kanyakumari, Goa, Chandigarh, Bihar, Uttar Pradesh, Arunachal Pradesh, Gujarat, Andhra pradesh, Meghalaya. Tripura, Chattishgarh and Madhya Pradesh. Only Jammu kashmir are exempt.
Description of Services | GST RATE with ITC of input services |
Transport of goods by rail | 5% |
Transport of passengers by rail (other than sleeper class) | 5% |
Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use] | 5% No ITC |
Services of goods transport agency in relation to transportation of used household goods for personal use. | 5% No ITC |
Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India | 5% |
Renting of motorcab (If fuel cost is borne by the service recipient, then 18% GST will apply) | 5% No ITC |
Transport of passengers, by- (i) Air conditioned contract/stage carriage other than motorcab (ii) A radio taxi | 5% No ITC |
Transport of passengers by air in economy class | 5% with ITC of input services |
Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport. | 5% |
Supply of tour operators’ services | 5% No ITC |
Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations | 5% with ITC of input services |
Selling of space for advertisement in print media | 5% |
Services by way of job work in relation to printing of newspapers | 5% |
Transport of goods in containers by rail by any person other than Indian Railways | 12% |
Transport of passengers by air in other than economy class | 12% |
Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor. | 12% |
Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day | 12% |
Services provided by foreman of chit fund in relation to chit | 12% with ITC of input services |
Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly. [The value of land is included in the amount charged from the service recipient] | 12% With Full ITC but no refund of overflow of ITC |
Temporary transfer or permitting the use or enjoyment of any Intellectual Property (IP) to attract the same rate as in respect of permanent transfer of IP | 12% |
Supply of Food/drinks in restaurant having licence to serve liquor | 18% |
Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year | 18% |
Supply of Food/drinks in outdoor catering | 18% |
Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/ and above but less than Rs 5000/- per room per day | 18% |
Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises | 18% |
Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama | 18% |
Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act | 18% |
Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like | 28% |
Services provided by a race club by way of totalizator or a licensed bookmaker in such club | 28% |
Gambling | 28% |
Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel | 28% |
Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 5000/- and above per night per room | 28% |
Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration (supply of service) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods) | GST and compensation cess as on supply of similar goods |
Any transfer of right in goods or of undivided share in goods without the transfer of title thereof (supply of services) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods). | GST and compensation cess as on supply of similar goods |
Supply consisting of transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed (supply of goods): value of leasing services shall be included in the value of goods supplied. | GST and compensation cess as on supply of similar goods |
All other services not specified elsewhere | 18% |
Sandar Ramji sir
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