Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates
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In a majority of supplies of goods, the tax incidence approved by the GST Council is much lower than the present combined indirect tax rates levied [on account of central excise duty rates / embedded central excise duty rates / service tax post-clearance embedding, VAT rates or weighted average VAT rates, cascading of VAT over excise duty and tax incidence on account of CST, Octroi, Entry Tax, etc.] by the Centre and States.
A list of such supplies, where the GST incidence is lower than the present combined indirect tax rates are reflected as under:
| S. No. |
Chapter / Heading / Sub-heading / Tariff item | Description of goods |
|---|---|---|
| 1 | 4 | Milk powder |
| 2 | 4 | Curd, Lassi, Butter milk put up in unit container |
| 3 | 4 | Unbranded Natural Honey |
| 4 | 0401 | Ultra High Temperature (UHT) Milk |
| 5 | 0405 | Dairy spreads |
| 6 | 0406 | Cheese |
| 7 | 801 | Cashew nut |
| 8 | 806 | Raisin |
| 9 | 9 | Spices |
| 10 | 9 | Tea |
| 11 | 10 | Wheat |
| 12 | 10 | Rice |
| 13 | 11 | Flour |
| 14 | 15 | Soyabean oil |
| 15 | 15 | Groundnut oil |
| 16 | 15 | Palm oil |
| 17 | 15 | Sunflower oil |
| 18 | 15 | Coconut oil |
| 19 | 15 | Mustard Oil |
| 20 | 15 | Sunflower oil |
| 21 | 15 | Other vegetable edible oils |
| 22 | 17 | Sugar |
| 23 | 1702 | Palmyra jaggery |
| 24 | 1704 | Sugar confectionery |
| 25 | 1902 | Pasta, spaghetti, macaroni, noodles |
| 26 | 20 | Fruit and vegetable items and other food products |
| 27 | 2001, 2004 | Pickle, Murabba, Chutney |
| 28 | 21 | Sweetmeats |
| 29 | 2103 | Ketchup & Sauces |
| 30 | 2103 30 00 | Mustard Sauce |
| 31 | 2103 90 90 | Toppings, spreads and sauces |
| 32 | 2106 | Instant Food Mixes |
| 33 | 2106 | Other pulses bari (mungodi) |
| 34 | 22 | Mineral water |
| 35 | 2201 90 10 | Ice and snow |
| 36 | 25 | Cement |
| 37 | 27 | Coal |
| 38 | 27 | Kerosene PDS |
| 39 | 27 | LPG Domestic |
| 40 | 30 | Insulin |
| 41 | 33 | Agarbatti |
| 42 | 33 | Tooth powder |
| 43 | 33 | Hair oil |
| 44 | 33 | Toothpaste |
| 45 | 3304 20 00 | Kajal [other than kajal pencil sticks] |
| 46 | 34 | Soap |
| 47 | 37 | X ray films for medical use |
| 48 | 3822 | Diagnostic kits and reagents |
| 49 | 3926 90 99 | Plastic Tarpaulin |
| 50 | 4202 | School Bag |
| 51 | 4820 | Exercise books and note books |
| 52 | 4823 | Kites |
| 53 | 4903 | Childrens' picture, drawing or colouring books |
| 54 | 50 | Silk fabrics |
| 55 | 51 | Woollen fabrics |
| 56 | 52 | Cotton fabrics not containing any other textile material |
| 57 | 53 | Other Vegetable yarn fabrics |
| 58 | 54, 55 | Manmade filament/fibre fabrics |
| 59 | 61, 62, 63 | Readymade garments and made up articles of textiles of sale value not exceeding Rs. 1000 per piece |
| 60 | 61, 62, 63 | Readymade garments and made up articles of textiles of sale value exceeding Rs. 1000 per piece |
| 61 | 64 | Footwear of RSP upto Rs. 500 per pair |
| 62 | 64 | Other footwear |
| 63 | 65 | Helmet |
| 64 | 65 | Headgear and parts thereof |
| 65 | 68 | Fly ash bricks and fly ash blocks |
| 66 | 701510 | Glasses for corrective spectacles and flint buttons |
| 67 | 73 | LPG Stove |
| 68 | 76 | Aluminium foils |
| 69 | 8215 | Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs |
| 70 | 84 | Fixed Speed Diesel Engines of power not exceeding 15HP |
| 71 | 4011 | Tractor rear tyres and tractor rear tyre tubes |
| 72 | 8423 & 9016 | Weighing Machinery [other than electric and electronic] |
| 73 | 8443 | Printers [other than multifunction printers] |
| 74 | 8521 | Recorder |
| 75 | 8525 | CCTV |
| 76 | 8452 | Sewing Machine |
| 77 | 8472 | Staplers |
| 78 | 8703 | Car for Physically handicapped person |
| 79 | 8715 | Baby carriages |
| 80 | 900140, 900150 | Spectacles Lenses |
| 81 | 9002 | Intraocular lens |
| 82 | 9004 | Spectacles, corrective |
| 83 | 91 | Braille Watches |
| 84 | 94 | Medical furniture |
| 85 | 94 | LED |
| 86 | 94 | Kerosene pressure lantern |
| 87 | 9403 | Bamboo furniture |
| 88 | 9506 | Sports goods other than articles and equipments for general physical exercise |
| 89 | 96031000 | Phul-jahroo |
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