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GST Rates List 2022 FAQs

Goods and Services Tax (GST) Rates FAQs

The Goods and Services Tax (GST) is a major tax reform in India. It was introduced by the Indian government, on July 1st, 2017, to replace a number of indirect taxes levied by the central and state governments.

India’s GST Council has set four different rates for goods and services: 5%, 12%, 18% and 28%. The GST council has also introduced a cess on some products like luxury cars, aerated drinks, tobacco products etc.

GST Rate FAQs

1.What is the HS code and GST rate for lac or shellac bangles?

  1. Lac or shellac bangles are classifiable under heading 7117 and attract 3% GST.

2.What is the HS code and GST rate for kulfi?

  1. Kulfi is classifiable under heading 2105 and attracts 18% GST.

3.What is the HS code for Solar Panel Mounting Structure and its GST rate?

  1. Structures of iron or steel fall under heading 7308 and structures of aluminum fall under heading 7610 and attract 18% GST.
  2. Solar Panel Mounting Structure, depending on the metal they are made of, will fall under 7308 or 7610 and attract 18% GST.

4.What is the HS code for Idli Dosa Batter (Wet Flour) and its GST rate?

  1. Idli Dosa Batter (Wet Flour) [as food mixes] falls under heading 2106 and attracts 18% GST.

5.What is the HS code for Maize Seeds and its GST rate?

  1. Maize [of seed quality] fall under heading 1005 and attract Nil GST.

6.What is the HS code for Saree and dhoti and its GST rate?

Sarees and dhoti are classifiable under different headings depending on their constituent and attract GST rate as under:

Constituent fibre Description HS code GST Rate
Silk Woven fabrics of silk – sarees 5007 5%
Cotton Of not more than 200 gsm 5208 5%
Of more than 200 gsm 5209 5%
Manmade filaments yarn Of any gsm 5407 or 5408 5%

7.What is the HS code and GST rate for Filters or Water Purifiers?

  1. Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

8.What is the HS code for Organic Surface Active Agents and its GST rate?

  1. Organic surface-active products or preparations or agents fall under heading 3401 or 3402.
  2. Soaps; organic surface active products and preparations for use and soaps, in form of bars, cakes, molded pieces or shapes falling under heading 3401 [except 3401 30] attract 18% GST.
  3. Other organic surface active products and preparations falling under sub-heading 3401 30 and organic surface active agents and preparations falling under heading 3402 attract 28% GST.

9.What is the GST rate on Rakhi?

  1. Puja samagri, including kalava (raksha sutra) attracts Nil GST.
  2. Rakhi, which is in form of kalava [raksha sutra] will thus attract Nil GST.
  3. Any other rakhi would be classified as per its constituent materials and attract GST accordingly.