A. Rate Rationalization to remove inverted duty structure [Approval of recommendations made by GoM on rate rationalization]

1.Printing, writing or drawing ink : 12% to 18%

2. Knives with cutting blades, Paper knives, Pencil sharpeners and blades therefor, Spoons, forks, ladles, skimmers, cake-servers etc: 12% to 18%

3. Power driven pumps primarily designed for handling water such as centrifugal pumps, deep tube-well turbine pumps, submersible pumps; Bicycle pumps: 12% to 18%

4. 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% to 18%

5. Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce and its parts, Milking machines and dairy machinery: 12% to 18%

6. LED Lamps, lights and fixture, their metal printed circuits board;  12% to 18%

7. Drawing and marking out instruments: 12% to 18%

8. Solar Water Heater and system; 5% to 12%

9. Prepared/finished leather/chamois leather / composition leathers; 5% to 12%

10. Refund of accumulated ITC not to be allowed on flowing goods:

Edible oils 

Coal

Services

11.Services supplied by foreman to chit fund: 12% to 18%

12. Job work in relation to processing of hides, skins and leather: 5% to 12%

13. Job work in relation to manufacture of leather goods and footwear: 5% to 12%

14. Job work in relation to manufacture of clay bricks: 5% to 12%

15. Works contract for roads, bridges, railways, metro, effluent treatment plant, crematorium etc: 12% to 18%

16. Works contract supplied to central and state governments, local authorities for historical monuments, canals, dams, pipelines, plants for water supply, educational institutions, hospitals etc. & sub-contractor thereof  : 12% to 18%

17. Works contract supplied to central and state governments, union territories & local authorities involving predominantly earthwork and sub-contracts thereof

B. Other changes:

1.Ostomy Appliances :12% to 5%

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 :12% to 5%

3. Tetra Pak (Aseptic Packaging Paper): 12% to 18%

4. Tar (whether from coal, coal gasification plants, producer Gas plants and Coke Oven Plants. 5%/18% to 18%

5. IGST on import of Diethylcarbamazine (DEC) tablets supplied free of cost for National Filariasis Elimination Programme: 5% to Nil

6. Cut and Polished diamonds: 0.25% to 1.5%

7. IGST on specified defence items imported by private entities/vendors, when end-user is the Defence forces: Applicable rate to Nil

Services

1. Transport of goods and passengers by ropeways. 18% to 5% (with ITC of services)

2. Renting of truck/goods carriage where cost of fuel is included: 18% to 12%