Insertion of new items in the list of CGST Rates:
| Schedules | Chapter/Heading/Sub Heaing | New Item(s) | Type of Good |
| Schedule I-“5%” | 30 or any Chapter | Trastuzumab DeruxtecanOsimertinibDurvalumab | Drugs & Medicines |
| Schedule II-“12%” | 1905 9030 | Extruded or expanded products, savoury or salted (other than un-fried or un cooked snack pellets, by whatever name called, manufactured through process of extrusion) | Processed Snacks including fried & cooked snack pellets |
| Schedule IV-“14%” | 9401 2000 | Seats of a kind used for motor vehicles | Vehicle Seats |
Substitution of old items in the list of CGST Rates:
| Schedules | Old Item | New Item | What Changed? |
| Schedule III-“9%” | Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion | un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted | Now the goods also include unfried or uncooked snack pellets which is extruded or expanded and savoury or salted. |
| Schedule III-“9%” | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof other than seats of a kind used for aircraft | Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles | Earlier the term “Seats” excluded the seats of a kind used in aircraft, while now it also excludes seats of a kind used for motor vehicles. The Seats of a kind used in motor vehicles have been now taxed under 14% CGST as shown above. |
2. Amendments in Notification No. 11/2017 dated 28.06.2017:
Insertion of new items in the list of CGST Rates:
| Sno.8 | Description | Rate | Condition |
| (ivb) | Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. | 2.5% | Provided that the ITC on goods used in supplying the services has not been taken. |
Explanation: GST rate for provision of transportation of passengers by helicopter on seat share basis, with or without accompanied baggage is 2.5% for CGST & SGST each, provided the ITC on goods used for supply of such service shall not be taken.
Goods used for such supply of such service could be:
| SW Point of View: Recent changes in GST rates include the addition of key items like drugs (e.g., Trastuzumab Deruxtecan at 5%), processed snacks (12%), and motor vehicle seats (14%). Substitutions clarify that extruded, salted, or puffed snack pellets, and vehicle seats, are now more specifically defined under new tax rates. Additionally, transportation of passengers by helicopter on a seat-sharing basis is taxed at 2.5% GST, provided no ITC is claimed on goods like safety equipment, spare parts, and other materials used in delivering the service. These updates refine both the scope and application of GST rates. |
Akash Gupta – Indirect Tax – Associate
