GST Rates Chapter 76
[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]
CHAPTER 76 : ALUMINIUM AND ARTICLES THEREOF |
GST RATES
12% : | 1. | Utensils [7615] |
2. | Table or kitchen or other household articles of aluminium [7615] | |
18% : | All goods not specified elsewhere | |
1. | 7601 Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods. | |
2. | 7602 Aluminium waste and scrap. | |
3. | 7603 Aluminium powders and flakes. | |
4. | 7604 Aluminium bars, rods and profiles. | |
5. | 7605 Aluminium wire. | |
6. | 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. | |
7. | 7608 Aluminium tubes and pipes. | |
8. | 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves). | |
9. | 7610 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures. | |
10. | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment [7611] | |
11. | Aluminium casks, drums, cans, boxes, etc. [7612] | |
12. | Aluminium containers for compressed or liquefied gas [7613] | |
13. | Stranded wires and cables [7614] | |
14. | 7616 Other articles of aluminium; such as nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles, cloth, grill, netting and fencing, of aluminium Wire. | |
15. | See also Sl. No. 1 of 28%. | |
28% : | 1. | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. [7607] |
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under : | ||
7607 : Aluminium foil : 18%] | ||
2. | Doors, windows and their frames and thresholds for doors under 7610 10 00 [7610] | |
3. | All goods other than utensils i.e. sanitary ware and parts thereof [7615]. |