Recommendations made by the GST Council in the 23rd meeting

November 11, 2017   admin  Editorial
gst council-meeting
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Following are the Recommendations made by the GST Council in the 23rd meeting: –

  1. Changes in Filling of GST Returns
  • The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 would be worked out by a Committee of Officers.
  • All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018.

   A . Due Date of Changes in GSTR-3B :

Period / Month GSTR‐3B along with payment
 July 2017 25‐Aug‐2017
 August 2017 20‐Sep‐2017
 September 2017 20‐Oct‐2017
 October 2017 20‐Nov‐2017
 November 2017 20‐Dec‐2017
December 2017 20‐Jan‐2018
January 2018 20‐Feb‐2018
February 2018 20‐Mar‐2018
March 2018 20‐Apr‐2018

   B . Due Date of Changes in GSTR-1 :

 

 

Period / Month

GSTR‐1  

 

GSTR‐2

 

 

GSTR‐3

Taxpayers with annual aggregate turnover upto Rs. 1.5 crore Taxpayers with annual aggregate turnover more than Rs. 1.5 crore
July 2017  

31‐Dec‐2017

31‐Dec‐2017  

 

 

The time period for filing GSTR‐2 and GSTR‐3 for the months of July 2017 to March 2018 would be worked out by a Committee of Officers.

August 2017 31‐Dec‐2017
September 2017 31‐Dec‐2017
October 2017  

15‐Feb‐2018

31‐Dec‐2017
November 2017 10‐Jan‐2018
December 2017 10‐Feb‐2018
January 2018  

30‐Apr‐2018

10‐Mar‐2018
February 2018 10‐Apr‐2018
March 2018 10‐May‐2018

 

   C . Other GST Returns : 

Form / Period Particulars Due Date
GSTR‐4

July to Sept 17

Quarterly return for registered person opting for composition levy 24‐Dec‐2017
GSTR‐5

July 2017

Return for Non‐resident taxable person 11‐Dec‐2017
GSTR‐5A

July 2017

Details of supplies of online information and database access or retrieval services by a person located outside India made to non‐taxable persons in India 15‐Dec‐2017
GSTR‐6

July 2017

Return for input service distributor 31‐Dec‐2017
TRAN‐1 Transitional ITC / Stock Statement 31‐Dec‐2017
ITC‐01 Declaration for claim of input tax credit under sub‐section (1) of section 18 30‐Nov‐2017
ITC‐04

July to Sept 17

Details of goods/capital goods sent to job worker and received back 31‐Dec‐2017

 

  1. Changes in GST Rates

A. Goods on which the Council has recommended reduction in GST rate from 28% to 18% include:

 

Item (HSN CODE) Description of Goods Old Rate New Rate
8544 Wire, cables, insulated conductors, electrical insulators, electrical plugs, switches, sockets, fuses, relays, electrical connectors 28 % 18 %
7322 Electrical boards, panels, consoles, cabinets etc for electric control or distribution 28 % 18 %
4411 Particle/fibre boards and ply wood. Article of wood, wooden frame, paving block 28 % 18 %
3405 Furniture, mattress, bedding and similar furnishing 28 % 18 %
4202 Trunk, suitcase, vanity cases, brief cases, travelling bags and other hand bags, cases 28 % 18 %
3401  30 Detergents, washing and cleaning preparations 28 % 18 %
3401 30 Liquid or cream for washing the skin 28 % 18 %
3305 Other Then 3305 9011, 3305 9019) Shampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar other goods; henna powder or paste, not mixed with any other ingredient; 28 % 18 %
3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, perfumery, cosmetic or toilet preparations, room deodorisers 28 % 18 %
3303 Perfumes and toilet waters 28 % 18 %
3304 Beauty or make-up preparations 28 % 18 %
8511 Fans, pumps, compressors 28 % 18 %
9405 Lamp and light fitting 28 % 18 %
Primary cell and primary batteries 28 % 18 %
7324 Sanitary ware and parts thereof of all kind 28 % 18 %
6910 Articles of plastic, floor covering, baths, shower, sinks, washbasins, seats, sanitary ware of plastic 28 % 18 %
6802 Slabs of marbles and granite 28 % 18 %
6808 Goods of marble and granite such as tiles 28 % 18 %
6901, 6904 Ceramic tiles of all kinds 28 % 18 %
9617 Miscellaneous articles such as vacuum flasks, lighters, 28 % 18 %
9101, 9102 Wrist watches, clocks, watch movement, watch cases, straps, parts 28 % 18 %
4203 Article of apparel & clothing accessories of leather, guts, furskin, artificial fur and other articles such as saddlery and harness for any animal 28 % 18 %
7321 Articles of cutlery, stoves, cookers and similar non electric domestic appliances 28 % 18 %
8212 Razor and razor blades 28 % 18 %
8443 Multi-functional printers, cartridges 28 % 18 %
8304 Office or desk equipment 28 % 18 %
7610 100 Door, windows and frames of aluminium. 28 % 18 %
6809 Articles of plaster such as board, sheet, 28 % 18 %
6810 Articles of cement or concrete or stone and artificial stone, 28 % 18 %
6807 Articles of asphalt or slate, 28 % 18 %
6814 Articles of mica 28 % 18 %
6906 Ceramic flooring blocks, pipes, conduit, pipe fitting 28 % 18 %
4814 Wall paper and wall covering 28 % 18 %
7009 Glass of all kinds and articles thereof such as mirror, safety glass, sheets, glassware 28 % 18 %
8423 Electrical, electronic weighing machinery 28 % 18 %
8424 Fire extinguishers and fire extinguishing charge 28 % 18 %
8427 Fork lifts, lifting and handling equipment, 28 % 18 %
8429 Bull dozers, excavators, loaders, road rollers, 28 % 18 %
8430 Earth moving and levelling machinery, 28 % 18 %
8428 Escalators, 28 % 18 %
8419 Cooling towers, pressure vessels, reactors 28 % 18 %
9618 Crankshaft for sewing machine, tailor’s dummies, bearing housings, gears and gearing; ball or roller screws; gaskets 28 % 18 %
8525 Electrical apparatus for radio and television broadcasting 28 % 18 %
8528 Sound recording or reproducing apparatus 28 % 18 %
8530 Signalling, safety or traffic control equipment for transports 28 % 18 %
9506 Physical exercise equipment, festival and carnival equipment, swings, shooting galleries, roundabouts, gymnastic and athletic equipment 28 % 18 %
9209 All musical instruments and their parts 28 % 18 %
6702 Artificial flowers, foliage and artificial fruits 28 % 18 %
1804 Cocoa butter, fat, oil powder, 28 % 18 %
2101 11 , 2101 120 Extract, essence ad concentrates of coffee, miscellaneous food preparations 28 % 18 %
1704 Chocolates, Chewing gum / bubble gum 28 % 18 %
1901 90  (Other then 1901 10,20) Malt extract and food preparations of flour, groats, meal, starch or malt extract 28 % 18 %
1905 32 Waffles and wafers coated with chocolate or containing chocolate 28 % 18 %
4013 Rubber tubes and miscellaneous articles of rubber 28 % 18 %
9005 Goggles, binoculars, telescope, 28 % 18 %
8528 Cinematographic cameras and projectors, image projector, 28 % 18 %
9010, 9011, 9012 Microscope, specified laboratory equipment, specified scientific equipment such as for meteorology, hydrology, oceanography, geology 28 % 18 %
3814 Solvent, thinners, hydraulic fluids, anti-freezing preparation 28 % 18 %

 

B. Goods on which the Council has recommended reduction in GST rate from 28% to 12% include:

 

Items (HSN CODE) Details of Goods Old Rate New Rate
8509 Wet grinders consisting of stone as grinder 28 % 12 %
8710 Tanks and other armoured fighting vehicles 28 % 12 %

 

C. Goods on which the Council has recommended reduction in GST rate from 18% TO 12% include:

 

Items  ( HSN CODE) Description of Goods Old Rate New Rate
0402 99 20 Condensed milk 18 % 12 %
1701 91 00 Refined sugar and sugar cubes 18 % 12 %
1902 Pasta 18 % 12 %
2103 90 10 Curry paste, mayonnaise and salad dressings, mixed condiments and mixed seasoning 18 % 12 %
2106 90 91 Diabetic food 18 % 12 %
2804 40 10 Medicinal grade oxygen 18 % 12 %
3215 Printing ink 18 % 12 %
4202 22 30 Hand bags and shopping bags of jute and cotton 18 % 12 %
6505 Hats (knitted or crocheted) 18 % 12 %
8436 Parts of specified agricultural, horticultural, forestry, harvesting or threshing machinery 18 % 12 %
8453 Specified parts of sewing machine 18 % 12 %
9003 Spectacles frames 18 % 12 %
9403 Furniture wholly made of bamboo or cane 18 % 12 %

 

D. Goods on which the Council has recommended reduction in GST rate from 18% TO 5% include:

 

Items (HSN CODE) Description of Goods Old Rate New Rate
2106 Puffed rice chikki, peanut chikki, sesame chikki, revdi, tilrevdi, khaza, kazuali, groundnut sweets gatta, kuliya 18 % 5 %
1105 Flour of potatoes put up in unit container bearing a brand name 18 % 5 %
0910 Chutney powder 18 % 5 %
6815 Fly ash 18 % 5 %
2503 Sulphur recovered in refining of crude 18 % 5 %
2621 Fly ash aggregate with 90% or more fly ash content 18 % 5 %
E. Goods on which the Council has recommended reduction in GST rate from 12% TO 5% include:

 

Items ( HSN CODE) Description of Goods Old Rate New Rate
0801 Desiccated coconut 12 % 5 %
5806 Narrow woven fabric including cotton newar [with no refund of unutilised input tax credit] 12 % 5 %
2106 Idli, dosa batter 12 % 5 %
4114 Finished leather, chamois and composition leather 12 % 5 %
9404 Coir cordage and ropes, jute twine, coir products 12 % 5 %
5608 Fishing net and fishing hooks 12 % 5 %
6309 Worn clothing 12 % 5 %
6815 Fly ash brick 12 % 5 %

 

F. Goods on which the Council has recommended reduction in GST rate from 5% TO Nil Rated include:

 

Items (HSN CODE) Description of Goods Old Rate New Rate
1106 Guar meal 5 % Nil  (0 %)
1210 Hop cone (other than grounded, powdered or in pellet form) 5 % Nil  (0 %)
0714 Certain dried vegetables such as sweet potatoes, maniac 5 % Nil  (0 %)
1404 Unworked coconut shell 5 % Nil  (0 %)
0303 Fish frozen or dried (not put up in unit container bearing a brand name) 5 % Nil  (0 %)
1701 Khandsari sugar 5 % Nil  (0 %)
G. Miscellaneous :
  • GST rates on aircraft engines from 28%/18% to 5%, aircraft tyres from 28% to 5% and aircraft seats from 28% to 5%.
  • GST rate on bangles of lac/shellac from 3% GST rate to Nil.

Note : All changes will be applicable after the notification issued

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