GST regime from July 1: What will be cheaper- Here’s the complete list

A list of supplies, where the GST incidence is lower than the present combined indirect tax rates.

New Delhi: The new indirect tax regime in the country is to come into effect from July 1, wherein fixation of GST rates on the supplies is joint responsibility of the Central and State governments after the approval from the GST Council.

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:

	Description Of Goods
1	Curd, Lassi, Butter Milk put up in unit container
2	Unbranded Natural Honey
3	Milk Powder
4	Ultra High Temperature (UHT) Milk
5	Dairy Spreads
6	Cheese
7	Cashew nut
8	Raisin
9	Spices
10	Tea
11	Wheat
12	Rice
13	Flour
14	Soyabean Oil
15	Groundnut Oil
16	Palm Oil
17	Sunflower Oil
18	Coconut Oil
19	Mustard Oil
20	Sunflower Oil
21	Other Vegetable edible oils
22	Sugar
23	Palmyra jaggery
24	Sugar confectionery
25	Pasta, spaghetti, macaroni, noodles
26	Fruit and vegetable items and other food products
27	Pickle, Murabba, Chutney
28	Sweetmeats
29	Ketchup and sauces
30	Mustard Sauce
31	Toppings, spreads and sauces
32	Instant Food Mixes
33	Other Pulses bari (mungodi)
34	Mineral water
35	Ice and Snow
36	Cement
37	Coal
38	Kerosene PDS
39	LPG Domestic
40	Insulin
41	Agarbatti
42	Tooth Powder
43	Hair Oil
44	Toothpaste
45	Kajal [other than kajal pencil sticks]
46	Soap
47	X ray films for medical use
48	Diagnostics Kits and reagents
49	Plastic Tarpaulin
50	School bag
51	Exercise books and note books
52	Kites
53	Childrens' picture, drawing or colouring books
54	Silk fabrics
55	Woollen Fabrics
56	Cotton fabrics mot containing any other textile material
57	Other vegetable yarn fabrics
58	Manmade filament/fibre fabrics
59	Readymade garments and made up articles of textiles of sale value not exceeding Rs.1000 per piece
60	Footwear of RSP upto Rs.500 per pair
61	Readymade garments and made up articles of textiles of sale value exceeding Rs.1000 per piece
62	Other footwear
63	Helmet
64	Headgear and parts thereof
65	Fly ash bricks and fly ash blocks
66	Glasses for corrective spectacles and flint buttons
67	LPG stove
68	Aluminium foils
69	Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs
70	Fixed speed diesel engines of power not exceeding 15HP
71	Tractor rear tyres and tractor rear tyre tubes
72	Weighing machinery [other than electric and electronic]
73	Printers [other than multifunctional printers]
74	Recorders
75	CCTV
76	Sewing Machines
77	Staplers
78	Car for Physically Handicapped person
79	Baby carriages
80	Spectacle lenses
81	Intraocular lens
82	Spectacles, corrective
83	Braille Watches
84	Medical Furniture
85	LED
86	Kerosene pressure lantern
87	Bamboo furniture
88	Sports goods other than articles and equipment for general physical exercise
89	Phul-jahroo