GST ON CASINOS, RACE COURSE AND ONLINE GAMING
On taxability of Casino, Race Course and Online Gaming the council to re-examine the issues in its terms of reference based on further inputs from states.
RECOMMENDATIONS RELATING TO GST RATES ON GOODS AND SERVICES
A. Rate Rationalization to Remove Inverted Duty Structure:
Refund of accumulated ITC not to be allowed on flowing goods:
S. No. | Description | Old Rate | New Rate |
Goods | |||
1 | Printing, writing or drawing ink | 12% | 18% |
2 | Knives with cutting blades, Paper knives, Pencil sharpeners and blades therefor, Spoons, forks, ladles, skimmers, cake-servers etc | ||
3 | Power driven pumps primarily designed for handling water such as centrifugal pumps, deep tube-well turbine pumps, submersible pumps; Bicycle pumps | ||
4 | Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce and its parts, Milking machines and dairy machinery | ||
5 | LED Lamps, lights and fixture, their metal printed circuits board; | ||
6 | Drawing and marking out instruments | ||
7 | Machines for cleaning, sorting or grading, seed, grain pulses; Machinery used in milling industry or for the working of cereals etc; Pawan Chakki that is Air Based Atta Chakki; Wet grinder; | 5% | 12% |
8 | Solar Water Heater and system; | ||
9 | Prepared/finished leather/chamois leather / composition leathers; |
S. No. | Description | Old Rate | New Rate |
Services | |||
1 | Works contract for roads, bridges, railways, metro, effluent treatment plant, crematorium etc. | 12% | 18% |
2 | Works contract supplied to central and state governments, local authorities for historical monuments, canals, dams, pipelines, plants for water supply, educational institutions, hospitals etc. & subcontractor thereof | ||
3 | Job work in relation to manufacture of leather goods and footwear | 5% | 12% |
4 | Job work in relation to manufacture of clay bricks | ||
5 | Works contract supplied to central and state governments, union territories & local authorities involving predominantly earthwork and sub-contracts thereof |
B. Other Key GST Rate Changes Recommended by The Council
S. No. | Description | Old Rate | New Rate |
Goods | |||
1 | Ostomy Appliances | 12% | 18% |
2 | Orthopedic appliance- Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens | ||
3 | Tetra Pak (Aseptic Packaging Paper) | ||
4 | Cut and Polished diamonds | 0.25% | 1.50% |
5 | IGST on specified defence items imported by private entities/vendors, when end-user is the defence forces | Applicable rate | Nil |
C. Withdrawal of Exemptions / Concessional Rate
C.1 GST was exempted on specified food items, grains etc. when not branded, or right on the brand has been foregone. It is recommended to revise the scope of exemption to exclude from it pre-packaged and pre-labelled retail pack including pre-packed, pre-labelled curd, lassi and butter milk.
C.2 In case of the following goods, exemption from GST will be withdrawn:
S. No. | Description | Old Rate | New Rate |
GST Rate Changes | |||
1 | Cheques, lose or in book form | Nil | 18% |
2 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 12% | |
3 | Parts of goods of heading 8801 | 18% |
C.3 In case of the following goods, the exemption in form of a concessional rate of GST is being rationalized:
S. No. | Description | Old Rate | New Rate |
GST Rate Changes | |||
1 | Petroleum/ Coal bed methane | 5% | 12% |
2 | Scientific and technical instruments supplied to public funded research institutes | Applicable Rate | |
3 | E-waste | 18% |
C4. In case of Services, following key exemptions are being rationalized:
S. No. | Description |
1 | Exemption on transport of passengers by air to and from NE states & Bagdogra is being restricted to economy class |
2 | Hotel accommodation priced upto Rs. 1000/day shall be taxed at 12% |
3 | Room rent (excluding ICU) exceeding Rs 5000 per day per patient charged by a hosp |
4 | Tax exemption on training or coaching in recreational activities relating to arts or culture, or sports is being restricted to such services when supplied by an individual. |
E. Clarification on GST rate
E1. Goods
E2. Services
Changes and recommendation will be effective from 18th July, 2022
Inter-alia Recommendations
A. Measures for Trade Facilitation:
B. Different measures taken for streamlining compliances in GST
C. GoM to address various concerns raised by the States in relation to constitution of GST Appellate
Tribunal and make recommendations for appropriate amendments in CGST Act.