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Revised GST Rates PDF Download

The meaning of GST is ‘Goods and Services Tax’. GST nothing but is a value-added tax levied on all goods and services. Three types of GST are in vogue, one is CGST (Central GST), SGST (State GS) and IGST (Integrated GST). The latest GST rates are given for all goods and service below:

GST Council in the 39th meeting held on 14th March 2020 at New Delhi took
following decisions relating to changes in GST rates on the supply of goods and services.

1. The recommendation of the Fitment Committee for calibrating the GST rate structure to correct the inverted duty structure on various items like Mobile phones, Footwear, Textiles, and Fertilizers was placed before the GST Council for discussion. The Council had a detailed discussion on the matter. Upon discussion, the Council made the following
recommendations:-

i. To raise the GST rate on Mobile Phones and specified parts presently attracting 12% to 18%.

ii. To deliberate the issue of calibrating the rate in other items for removing inversion in future meetings with further consultation and examination of issue.

2. GST rate on all types of matches (Handmade and other than Handmade) has been rationalised to 12% (from 5% on Handmade matches and 18% on other matches). This would address the classification issues. This issue was deliberated earlier in the 37th meeting and was pending for decision.

3. To reduce GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC and to change the place of supply for B2B MRO services to the location of recipient. This change is likely to assist in setting up of MRO services in India. Domestic MRO will also get protection due to 5% tax paid under section 3(7) of the Customs Tariff Act, 1975 on most imported goods (sent abroad for repairs) as this tax is not available as credit.

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