GST or Goods and Services Tax replaced a slew of central and state levies from July 1. According to the new rules, firms are required to file simplified, self-assessed GST returns by August 20. Amid all this, the Central Board of Excise and Customs has once again listed some common-use items – and their pre-GST tax rates – where the tax incidence is lower or equal ever since GST came into effect. It has mentioned several “items of common use” comparing GST rates with the earlier indirect taxes. Items that now attract nil taxes under GST include wheat/rice, unbranded flour, curd, butter milk, unbranded natural honey and children’s drawing books. The earlier tax incidence on such items was in the range of 2.5-7 per cent, according to the CBEC.

“The pre-GST tax incidence would be higher if the tax incidence on account of CST (Central Sales Tax), octroi, entry tax etc. (which is more than 2 per cent) is also included,” said the CBEC, part of the revenue department under the finance ministry.

For example, Also, items such as UTH (ultra high temperature) milk, tea, milk powder, sugar, vegetable edible oils, spices and footwear (priced up to Rs. 500) will attract taxes of 5 per cent under GST, compared with the earlier tax incidence of 6-10 per cent.

Here’s the list of GST rate on some common use items, as given by the CBEC:
 

Description of goods Pre-GST tax incidence GST rate
Wheat 2.5% 0%
Rice 2.47% 0%
Unbranded flour 3.5% 0%
Curd/lassi/butter milk 4% 0%
Unbranded natural honey 6% 0%
Ultra high temperature (UTH) milk  6% 5%
Tea (other than unprocessed green leaves of tea)  6% 5%
Milk powder  6% 5%
Sugar  6% 5%
Sweetmeats  7% 5%
Vegetable edible oils  6% 5%
Spices  6% 5%
Ketchup and sauces  12% 12%
Mustard sauces  12% 12%
Toppings, spreads and sauces (other than mayonnaise, salad dressings, mixed condiments and mixes seasonings)  12% 12%
Mineral water  27% 18%
Sugar confectionery  21% 18%
Children’s picture/drawing/colouring book 7% 0%
Footwear of RSP (retail sale price) up to Rs 500 per pair  10% 5%
Kerosene pressure lantern  8% 5%
Coal  9% 5%
Tooth powder 12% 12%
LED  15% 12%
X-ray films for medical use  23% 12%
Diagnostic kits and reagents  16% 12%
Fixed speed diesel engines of power not exceeding 15HP  16% 12%
Fly ash bricks and fly ash blocks  16% 12%
Sewing machine  16% 12%
Hair oil  27% 18%
Toothpaste  27% 18%
Soap  27% 18%
Footwear of RSP more than Rs 500 per pair  21% 18%
LPG stove  21% 18%
Aluminum foil  19% 18%
School bag  22% 18%
Printers (other than multifunction printers)  19% 18%
Staplers  27% 18%
Tractor rear tyres and tractor rear tyre tubes  20% 18%
Helmet  20% 18%
CCTV  19% 18%
Baby carriages  27% 18%
Plastic tarpaulin  19% 18%
Bamboo furniture  23% 18%
Headgear and parts thereof  27% 18%
Cement  29% 28%

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