SECOND: 8% GST reduced rate Previous Current No. Items HS Code No. Items HS Code Comments Items of Headings Items of Headings Construction steel bars of 5.5 mm or more. Construction steel bars of 5.5 mm or more. 16% 7213, 7214, 7215 7213, 7214, 7215 Internet services Internet services 16% Steel built and rolls imported by manufacturer as Items of Headings Steel built and rolls imported by manufacturer as production Items of Headings production inputs 7206, 7207, inputs 7206, 7207, 7314.31, 16% Grill, netting and fencing, welded at the 7314.31, 7314.39 Grill, netting and fencing, welded at the intersection used in steel 7314.39 intersection used in steel Items of Chapters Items of Chapters 4 Cream Cream 16% 4 and 19 and 19 Became subject to Became subject to 16% as of May 1, 16% as of May 1, Hotel lodging services Hotel lodging services 16% 2013. See note 2013. See note below. below.
SECOND: 8% GST reduced rate Previous Current No. Items HS Code No. Items HS Code Comments Construction steel bars of 5.5 mm or more. Items of Headings 7213, 7214, 7215 Construction steel bars of 5.5 mm or more. Items of Headings 7213, 7214, 7215 16% Internet services Internet services 16% Steel built and rolls imported by manufacturer as production inputs Grill, netting and fencing, welded at the intersection used in steel Items of Headings 7206, 7207, 7314.31, 7314.39 Steel built and rolls imported by manufacturer as production inputs Grill, netting and fencing, welded at the intersection used in steel Items of Headings 7206, 7207, 7314.31, 7314.39 16% Cream Items of Chapters 4 and 19 Cream Items of Chapters 4 and 19 16% Hotel lodging services Became subject to 16% as of May 1, 2013. See note below. Hotel lodging services Became subject to 16% as of May 1, 2013. See note below. 16%
summary%20of%20recent%20changes%20in%20tax%20rates.docx