| Good/Service | Present GST Rate | Revised GST Rate |
| Duty credit scrips | 5% | Nil |
| Mangoes sliced dried | 12% | 5% |
| Khakra and plain chapati / roti | ||
| Namkeens other than those put up in unit container and, – (a)bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily |
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| Ayurvedic, Unani, Siddha, Homeopathy medicines, other than those bearing a brand name | ||
| Paper waste or scrap | ||
| Real Zari | ||
| Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government, subject to specified conditions | 18% | 5% |
| Plastic waste, parings or scrap | ||
| Rubber waste, parings or scrap | ||
| Cullet or other waste or Scrap of Glass | ||
| Biomass briquettes | ||
| Hard Rubber waste or scrap | 28% | 5% |
| Sewing thread of manmade filaments, whether or not put up for retail sale | 18% | 12% |
| All synthetic filament yarn, such as nylon, polyester, acrylic, etc. | ||
| All artificial filament yarn, such as viscose rayon, cuprammonium | ||
| Sewing thread of manmade staple fibres | ||
| Yarn of manmade staple fibres | ||
| Poster Colour | 28% | 18% |
| Modelling paste for children amusement | ||
| All goods falling under heading 6802 [other than those of marble and granite or those which attract 12% GST] | ||
| Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal | ||
| Plain Shaft Bearing | ||
| Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP | ||
| Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | ||
| E-Waste | 28%/18% | 5% |
| Imposing GST only on the net quantity of superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] | 18% | 18% (Clarification to be issued) |