GST Rate List 2023 PDF Download

GST Rate List 2023 PDF Download link is available at the end of the post. See the complete GST Rate List 2023 -24.

HSN stands for Harmonized System for Nomenclature. HSN was established and industrialized by the World Customs Organization (WCO) in 1988. GST HSN code covers more than 5000 items and is mainly practiced by more than 150 countries. GST Goods and Services Rate List 2023

This 6 digit HSN code can be used to classify more than 5 thousand items, and is further applied for classification for tax purposes. Customs and Central Excise later added two more digits to further enhance the HSN code search for more reliable discrimination.

GST Rate List 2023

Item	Before	After
Import of expensive life-saving medicines such as Zolgensma, Viltepso, or as recommended by a relevant government department for personal use	12%	Nil
Waste unintentionally generated during the fish meal production, except for Fish Oil	Applicable rate	Nil from 1st July 2017 to 30th September 2019
IGST on the goods sold at the Indo-Bangladesh border has	Applicable rate	Nil
Transport of goods by vessel and air from India to outside India extended up to 30th September 2023	Nil	Nil
Granting of National Permit to goods carriages on a fee payment	18%	Nil
Skill training programs where the state/central government funds expenditure equal to or more than 75%	18%	Nil
Services on AFC Women’s Asia Cup to be held in 2023	18%	Nil
‘Keytruda’ drug for the treatment of cancer	12%	5%
Biodiesel is sold to the oil marketing companies for blending it with diesel	12%	5%
Fortified Rice Kernels for the Integrated Child Development Services Scheme, etc	18%	5%
Retro fitment kits in vehicles for the disabled	Applicable rate	5%

GST Rate List 2023 PDF

S. No.	Description	Present GST Rate	GST Rate recommended by GST Council
Medicines
1.	Tocilizumab	5%	Nil
2.	Amphotericin B	5%	Nil
3.	Anti-Coagulants like Heparin	12%	5%
4.	Remdesivir	12%	5%
5.	Any other drug recommended by the Ministry of Health and Family Welfare (MoHFW) and Dept. of Pharma (DoP) for Covid treatment	Applicable Rate	5%
Oxygen, Oxygen generation equipment, and related medical devices
1.	Medical Grade Oxygen	12%	5%
2.	Oxygen Concentrator/ Generator, including personal imports thereof	12%	5%
3.	Ventilators	12%	5%
4.	Ventilator masks / canula / helmet	12%	5%
5.	BiPAP Machine	12%	5%
6.	High flow nasal canula (HFNC) device	12%	5%
Testing Kits and Machines
1.	Covid Testing Kits	12%	5%
2.	Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin, and LDH	12%	5%
Other Essentials Goods GST Rate relief
1.	Pulse Oximeters, incl personal imports thereof	12%	5%
2.	Hand Sanitizer	18%	5%
3.	Temperature check equipment	18%	5%
4.	Gas/Electric/other furnaces for a crematorium, including their installation, etc.	18%	5%
5.	Ambulances	28%	12%

GST Tax Slab Rates List for Goods

5% GST	12% GST	18% GST	28% GST
Spices	Cakes	Washing Machine	Personal Aircraft
Frozen vegetables	Drip Irrigation System	Vacuum Cleaner	Sunscreen
Rusk	Photographs	Pasta	Tobacco
Fish fillet	Pack water bottle of 20 liter	Tyres	Hair clippers
Pizza bread	Butter	Biscuits	Bidis
Sabudana	Mechanical sprayers	Vanity case	Weighing machine
Tea	Ghee	Pastries	Waffles plus wafers which are coated with chocolate
Baby milk food	Almonds	Soups	Wallpaper
Plain Chapati & Khakhra	Pouches, purses, and Handbags	Preserved Vegetables	ATM Vending Machine
Floor covering	Fruits	Camera	Yachts
Fertilizers	Art ware of iron	Curry paste	Motorcycles
Footwear under ₹ 1,000	Boiled sugar confectionery	Instant food mixes	Ceramic tiles
Apparels under ₹ 1,000	Packaged coconut water	Shampoo	Dishwasher
Real zari	Pickle	Printers	Aerated Water
Agarbatti	Mirrors framed with Ornaments	Mixed condiments	Pan Masala
Pizza bread	Nuts	Computers
Edible Oils	Bamboo wood building	Mixed Seasonings
Skimmed milk	Chutney	CCTV
Medicines	Apparel above ₹ 1,000	Hair Dryers
Paper waste	Jam	Electric transformer
Revenue stamps	Bhujia	Tissues
Stent	Notebooks	Steel products
Ethanol	Frozen meat	Electrical transformer
Mehndi Paste	Animal fat sausage	Stationery items
Insulin	Packaged dry fruits	Paint
A scrap of Glass	Cake servers	Sheets
Velvet Fabric	Packed Dry Fruits	Kajal pencil sticks
Plastic waste	Ladles	Pumps
Post stamps	Forks	Sanitaryware
Stamp Postmarks	Mobile	Binoculars
Tamarind Kernel Powder	Toothpowder	Varnishes
Plastic waste	Non-AC Restaurants	Speakers
Coir mats	State-run Lotteries	Water Heaters
Matting	Work Contracts	Fans
First Day Covers	Tongs	Goggles
Braille Watches	Fish knives	Safety Glass
Sliced mango	Jelly	Circuits
Domestic LPG	Brass Kerosene Pressure Stove	Optical fiber
	Fertilizer – grade Phosphoric Acid	Hair Shavers
	Playing Cards	Windows
	Carom board	Fridge
	Chessboard	Follage
	Skimmers	Door
	Spoons	Compressors
	Manmade Yarn	Multi-functional Printers
	Sewing Thread of Manmade Staple Fibres	Telescope
	Murabba	Modeling Paste for Children
	Biodiesel and select biopesticides	Branded Garments
	Ludo	Musical instruments and their parts
		Razor and razor blades
	Exercise Books	Light fitting
	Preparation of vegetables	Some parts of pumps
		Glassware
		TV
		Aluminum Foil Furniture
		Paddling Pools
		Cigarette Filter Rods
		Headgear
		Mayonnaise
		Steel Products
		Electrical boards, panels, and wires
		Juicer Mixer
		Power Banks with Lithium-ion batteries, video games, carriage accessories for the disabled, and small sport-related items.
		Salad dressings
		Footwear priced above ₹ 500
		Washing Powder
		Toiletries
		Poster Colours
		Large and medium cars (Second hand). SUVs
		Swimming pools and padding pools
		Woven and Non-woven bags

GST Rates List 2023 PDF

39th GST Council Meeting GST Rate List

The following are the rate cuts announced at the 39th GST Council meeting:

Item	Old Rate	New Rate
Mobile phones and specified parts	12%	18%
Handmade matches	5%	12%
Other than handmade matches	18%	12%
Aircraft MRO (Maintenance, Repair, Overhaul) services	18%	5% (with full ITC)
Lotteries (State-owned)	12%	28%
Lotteries (State-authorised)	28%	28%
Woven and non-woven fabrics	12%	18%
Sacks of Polythene and Polypropylene in nature	12%	18%