
{"id":538,"date":"2017-07-19T23:02:06","date_gmt":"2017-07-19T17:32:06","guid":{"rendered":"http:\/\/gsbmail.in\/cyber\/?p=538"},"modified":"2017-09-04T11:36:35","modified_gmt":"2017-09-04T11:36:35","slug":"gsb-slabs","status":"publish","type":"post","link":"http:\/\/cms.gsb.ac.in\/cyber\/?p=538","title":{"rendered":"GST Slabs"},"content":{"rendered":"<table>\n<thead>\n<tr>\n<th>Commodities<\/th>\n<th width=\"20%\">GST RATE<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Essential farm produced mass consumption items like milk, cereals, fruits, vegetable, jaggery (gur), food grains, rice and wheat<\/td>\n<td>NIL<\/td>\n<\/tr>\n<tr>\n<td>Common use and mass consumption food items such as spices, tea, coffee, sugar, vegetable\/ mustard oil; newsprint, coal and Indian sweets<\/td>\n<td>NIL<\/td>\n<\/tr>\n<tr>\n<td>Silk and jute fibre<\/td>\n<td>NIL<\/td>\n<\/tr>\n<tr>\n<td>Gold, Silver and Processed Diamonds<\/td>\n<td>3%<\/td>\n<\/tr>\n<tr>\n<td>Fertilizers, Biogas<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Branded atta, wheat, pulses, maida, gram flour (besan)<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Railway freight<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Pharma (Life saving drugs)<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Footwear up to Rs. 500<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Cotton and natural fibre<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Packaged foods like pickles, tomato sauce, mustard sauce and fruit preserves<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<td>Ayurvedic and homeopathy medicines<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<td>Processed foods<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<td>Fruit juices, live animals, meats, butter &amp; cheese<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<td>Mobile phones<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<td>Readymade garments<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<td>Computer printers<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Footwear above Rs. 500<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>All FMCG goods like hair oil, soaps, toothpaste and shampoos; chemical and industrial use intermediaries<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>LPG stoves, military weapons, electronic toys<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Pastries, cakes, pasta, ice creams, soups<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Man made fibre and yarn<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>White and brown goods like TV, refrigerator, AC, washing machines, microwave ovens; soft drinks and aerated beverages<\/td>\n<td>28%<\/td>\n<\/tr>\n<tr>\n<td>Cement, wall putty, paint, wallpaper<\/td>\n<td>28%<\/td>\n<\/tr>\n<tr>\n<td>Perfumes, revolver, pistols<\/td>\n<td>28%<\/td>\n<\/tr>\n<tr>\n<td>Chocolates, chewing gum, waffles containing chocolate<\/td>\n<td>28%<\/td>\n<\/tr>\n<tr>\n<td>Luxury and de-merits goods and sin category items e.g. tobacco, pan masala<\/td>\n<td>28% + cess<\/td>\n<\/tr>\n<tr>\n<td>Small cars \u2013 petrol driven<\/td>\n<td>28% + 1% cess<\/td>\n<\/tr>\n<tr>\n<td>Small cars \u2013 diesel driven<\/td>\n<td>28% + 5% cess<\/td>\n<\/tr>\n<tr>\n<td>Cigarettes<\/td>\n<td>28% + 5% cess<\/td>\n<\/tr>\n<tr>\n<td>Luxury cars<\/td>\n<td>28% + 15% cess<\/td>\n<\/tr>\n<tr>\n<td>Heavy bikes, Luxury yachts, private jets<\/td>\n<td>31%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div><\/div>\n<p>GST rates for Services<\/p>\n<table>\n<thead>\n<tr>\n<th>Services<\/th>\n<th width=\"20%\">GST RATE<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Sleeper, metro tickets and seasonal passes<\/td>\n<td>NIL<\/td>\n<\/tr>\n<tr>\n<td>Outsourcing (in industries such as gems and jewellery, textiles)<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Railways (AC)<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Restaurants with annual turnover less than Rs. 50 lakhs<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Cab aggregators like Ola, Uber<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Hotels with tariff Rs. 1,000 &#8211; 2,500<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<td>Non-AC restaurants without liquor license<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<td>Real estate (Work contracts)<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<td>State run lotteries<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<td>Airlines (Business class)<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Telecom, financial service<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Hotel room tariff Rs. 2,500 &#8211; 7,500<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Hotel room tariff above Rs.7,500<\/td>\n<td>28%<\/td>\n<\/tr>\n<tr>\n<td>AC restaurants with liquor license<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Movie tickets below Rs. 100<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Movie tickets above Rs. 100<\/td>\n<td>28%<\/td>\n<\/tr>\n<tr>\n<td>5 star hotels<\/td>\n<td>28%<\/td>\n<\/tr>\n<tr>\n<td>State authorized lotteries<\/td>\n<td>28%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div><\/div>\n<div>Source:\u00a0www.myloancare.in<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Commodities GST RATE Essential farm produced mass consumption items like milk, cereals, fruits, vegetable, jaggery (gur), food grains, rice and wheat NIL Common use and mass consumption food items such as spices, tea, coffee, sugar, vegetable\/ mustard oil; newsprint, coal and Indian sweets NIL Silk and jute fibre NIL Gold, Silver and Processed Diamonds 3% [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"http:\/\/cms.gsb.ac.in\/cyber\/index.php?rest_route=\/wp\/v2\/posts\/538"}],"collection":[{"href":"http:\/\/cms.gsb.ac.in\/cyber\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/cms.gsb.ac.in\/cyber\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/cms.gsb.ac.in\/cyber\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/cms.gsb.ac.in\/cyber\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=538"}],"version-history":[{"count":3,"href":"http:\/\/cms.gsb.ac.in\/cyber\/index.php?rest_route=\/wp\/v2\/posts\/538\/revisions"}],"predecessor-version":[{"id":543,"href":"http:\/\/cms.gsb.ac.in\/cyber\/index.php?rest_route=\/wp\/v2\/posts\/538\/revisions\/543"}],"wp:attachment":[{"href":"http:\/\/cms.gsb.ac.in\/cyber\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/cms.gsb.ac.in\/cyber\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=538"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/cms.gsb.ac.in\/cyber\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}