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
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
Aluminum Foil Furniture
Paddling Pools
Cigarette Filter Rods
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
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%

GST Rate List 2023 PDF Download

Here you can download the GST Rates List PDF through the direct link given below.

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