Tuesday, 18 July 2017

A Complete Cheat Sheet on GST Bill

After being subject to months of haggling and histrionics, finally, the Goods and Services Tax had its historic day. Yes, July 1 was the day when GST bill was  launched in the country, putting all state and central taxes at bay. As soon as this new indirect tax regime has been launched, it would not be wrong to say that a lot of changes can now easily be seen everywhere. Be it grocery shopping, eating out in a restaurant or enjoying a relaxing stay in a five-star hotel, every sector has been impacted by the GST. In fact, not only this, your daily need items prices have also impacted, as few have risen, few reduced and few are still the same.

The Council has decided the four different tax slabs of 5%, 12%, 18% and 28% for different products and services. While on the other hand, there are some sectors such as education and healthcare which are exempted from the tax regime, thus will continue to remain unaffected. However, many are saying that this indirect regime will have a mixed effect on the industry and can clearly be visible in the upcoming years.

But before going ahead , it is important for you to know what actually Goods and Services Tax is all about, how it functions, what all impacts it is going to create on different sectors and the economy as a whole and how your daily need products will be impacted by the same? Well, in order to get the answers of all the questions asked above, you just need to go to the article further.

When it comes to GST, this unified tax regime is here to make the life simpler for one and all by replacing all the indirect taxes levied by the central and state government. It is a type of consumption based indirect tax which is being charged on sale, manufacturing and consumption on goods and services at the national level. With the implementation of this tax, plenty of things are on track now, along with the taxation system of the country, making it simpler and easier.

Now, let’s take a look at the products and services, falling under different tax slabs:


No Tax

Products:Milk, fruits, vegetables, bread, salt, bindi, curd, sindoor, natural honey, bangles, handloom, besan, flour, eggs, stamps, printed books, judicial papers, and newspapers.
Services: All hotels and lodges who carry a tariff below ₹ 1,000 are exempted from taxes under GST.

5% Tax Slab

Products:Skimmed milk powder, fish fillet, frozen vegetables, coffee, coal, fertilizers, tea, spices, pizza bread, kerosene, medicines, agarbatti, insulin, cashew nuts, lifeboats etc,

Services: Small restaurants along with transport services like railways and airways will come under this category.

12% Tax Slab

Products:  Frozen meat products, butter, cheese, ghee, pickles, Ayurvedic medicines, sausage, fruit juices, bhujia namkeen, tooth powder, umbrella, instant food mix, cell phones, sewing machine etc.

Services: All Non-AC hotels, , business class air tickets will attract a tax of 12% under GST.

18% Tax Slab

Products: Flavored refined sugar, corn flakes, pasta, pastries and cakes, preserved vegetables, tractors, ice cream, sauces, soups and mineral water.

Services: All those AC hotels which serve liquor, IT and Telecom services and financial services along with branded garments will be part of this tax slab.

28% Tax Slab

Products: Deodorants, chewing gum, hair shampoo, sunscreen, pan masala, dishwasher, weighing machine, vacuum cleaner. Other items include shavers, automobiles, hair clippers, motorcycles.

Services: As mentioned above, five-star hotels, racing, movie tickets and betting on casinos and racing will come under this category.

For your reference below is a list of indirect taxes which GST will not subsume

  • Export Duty
  • Basic Customs Duty
  • Toll Tax
  • Stamp Duty
  • Property Tax
  • Road & Passenger Tax
  • Electricity Duty
Well, as you have clearly seen, there is a bundle of indirect taxes, which would be out of the GST ambit, hence there’s gonna be no impact on these taxes.


Talking about the different sectors, being impacted by the GST bill, Manufacturing Sector, Import & Export, Agriculture Sector, FMCG Sector, Tourism & Hospitality Sector, they all will be impacted by the same.  However, if we look at the bigger picture and according to experts, Goods and Services Tax is a mixed bag, having goodies for some while surprises for some.

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