GST RATES LIFE STYLE AND HOME I

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1 LIFE STYLE AND HOME ITEM GST LEATHER BAGS 28 6 CELL PHONES 18 6 YACHTS AIR CONDITIONERS REFRIGERATORS STORAGE WATER HEATERS DISH WASHING MACHINES PRINTER, PHOTOCOPIER, FAX MACHINES WRISTWATCHES FURNITURE VIDEO GAME CONSOLES EXERCISE EQUIPMENT SPORTS GOODS BICYCLES SPECTACLE LENS WHEY PROTEINS & FITNESS SUPPLEMENTS HATS AND OTHER HEADGEARS STEEL UTENSILS

2 BEAUTY AND PERSONAL CARE ITEM GST MANICURE, PEDICURE SETS PERFUMES BEAUTY OR MAKEUP PREPARATIONS SKINCARE ITEMS INCLUDING SUNSCREEN SHAMPOOS, HAIR CREAM,HAIR DYES WIGS, FALSE BEARDS, EYELASHES 0 26

3 KITCHEN WARE AND APPLIANCES ITEM GST STOVES (EXCEPT KEROSENE, LPG) ELECTRICAL HOT PLATES ALUMINIUM UTENSILS LPG FOR DOMESTIC SUPPLY 5 17 HOUSEHOLD COPPER ARTICLES COPPER UTENSILS IRON/STEEL/ HOUSEHOLD ARTICLES IRON/STEEL/ KEROSENE STOVES

4 CONSTRUCTION ITEM GST CEMENT WALL PAPER PAINTS AND VARNISHES PUTTY, WALL FILLINGS PLASTER CERAMIC TILES TEMPERED GLASS SAND LIME BRICKS, FLY ASH BRICKS 5 6

5 DIARY AND FARM PRODUCTS ITEM GST FRESH MILK 0 0 FRESH VEGETABLES, ROOTS& TUBERS 0 0 FRESH FRUITS 0 0 FRUITS & VEGETABLE JUICES 12 12

6 MEDICAL SUPPLIES ITEM GST HUMAN BLOOD 0 0 CONDOMS/CONTRACEPTIVES 0 0 GLANDS AND OTHER ORGANS AYURVEDIC, UNANI MEDICAMENTS HOMOEOPATHIC, SIDDHA MEDICAMENTS 12 12

7 METALS & MINERALS ITEM GST PEAT ALL ORES AND CONCENTRATES KEROSENE PDS 5 17 PETROLEUM COKE, PETROLUEM BITUMEN TAR 5 12 COAL 5 12 LIGNITE 5 12 COPPER BARS, RODS, WIRES COPPER SCREWS, NUTS, BOLTS NICKEL BARS, RODES, WIRES NICKEL SCREW, NUTS, BOLTS NICKEL TUBES, PIPES, NETTING ALIMINIUM INGOTS, RODS, WIRES LEAD PLATES, SHEETS, STRIPS ZINC GOODS TIN BARS, RODS

8 OTHERS ITEM GST RUBBER TYRES STEAM 12 0 CHILDREN'S DRAWING BOOK 0 0 PLASTIC BEADS CALCEROUS STONE ARTISTS', STUDENTS' OR SIGNBOARD COLOURS NUCLEAR FUELS 5 0 HEAVY WATER AND OTHER NUCLEAR FUELS 5 0 COMPRESSED AIR 5 0 SOLAR WATER HEATER 5 0 RENEWABLE ENERGY DEVICES 5 0 BRAILLE TYPEWRITERS PIANOS REVOLVERS ARTIFICIAL FLOWERS BANGLES (NON PRECIUOS METALS) EXEMPT 0 FOUNTAIN PEN INK, BALL PEN INK WOOD PULP PRINTED BOOKS 0 0 CALENDARS ANIMAL OR HUMAN BLOOD VACCINES 5 6 POWER DRIVEN WATER PUMPS PADLOCKS, LOCKS HELMETS PLASTIC PRODUCTS FERTILISERS TRACTORS SEWING/KNITTING NEEDLES AGRICULTURAL IMPLEMENTS FIREWOOD GEOMETRY BOXES

9 MOTOR VEHICLES ITEM GST TWO/THREE WHEELERS SMALL CARS (LENGTH LESS THAN 4M) MID SEGMENT CARS 28+15% CESS 47.3 LARGE CARS(ENGINE MORE THAN1500CC) 28+15% CESS 49 SPORT UTILITY VEHICLES 28+15% CESS 55.3 COMMERCIAL VEHICLES

10 SERVICES ITEM GST TELECOM WORKS CONTRACTS NON AC/ ALCOHOL-SERVING RESTAURANTS AC, ALCOHOL-SERVING RESTAURANTS FIVE-STAR RESTAURANTS 28 18

11 CONSUMER GOODS ITEM GST ALUMINIUM FOIL AGARBATTI 12 0 PRESERVED VEGETABLES 18 0 BUTTER, GHEE, CHEESE 12 6 DRY FRUITS 12 6 JAMS, JELLIES FROZEN MEAT 12 6 BRANDED PANEER 5 0 BRANDED CEREALS 5 0 COCOA BUTTER, OIL CHOCLATES INSTANT, AROMA COFFEE COFFEE CONCENTRATES, CUSTOARD POWDER PROTEIN CONCENTRATES, SUGAR SYRUPS RAZORS DENTAL FLOSS TOOTH PASTES DEODORANTS AFTERSHAVE SHAVING CREAM CEREALS 0 0 PUFFED RICE, PAPAD, BREAD EXEMPT 0 AQUATIC/POULTRY/CATTLE FEED EXEMPT 0 SALT 5 0 SOYABEAN, GROUNDNUT, SUNFLOWER SEEDS 5 6 INFANT USE PREPARATIONS

12 CONSUMER GOODS ITEM GST PASTA, CORN FLAKES AND CAKES COFFEE, TEA 5 6 FROZEN VEGETABLES 5 6 CONDENSED MILK TOILET PAPER HOT WATER BOTTLES PETROLEUM JELLY; PARAFFIN WAX PENCIL SHARPENERS, KNIVES MEAT & FISH PREPARATIONS SWEETMEATS 5 12 BAKERY MIXES, DOUGHS, PIZA BREAD 5 12 VEGETABLE FATS & OILS 5 12 TEA CONCENTRATES, SAUCES, SOUPS 5 12 ICE CREAM, INSTANT FOOD MIXES, SHARBET REFINED SUGAR SOAP DENTRIFICES - TOOTHPASTE HAIR OIL HANDMADE SAFETY MATCHES BROOMSTICKS 5 18 CANDLES TOOTH POWDER LED LIGHTS MILK BEVERAGES READY TO EAT NAMKEEN/BHUJIYA BEET SUGAR, CANE SUGAR 5 26