नई दिल्ली, 16 जून (जनसमा)। देश में नई अप्रत्यक्ष कर व्यवस्था 01 जुलाई, 2017 से प्रभावी होने जा रही है, जिसके तहत जीएसटी परिषद की मंजूरी के बाद आपूर्ति पर जीएसटी दरों के निर्धारण की संयुक्त जिम्मेदारी केंद्र एवं राज्य सरकारों पर होगी।
सरकार ने एक प्रेस रिलीज में कहा है कि ज्यादातर वस्तुओं पर जीएसटी परिषद द्वारा स्वीकृत टैक्स दरें केंद्र एवं राज्यों की वर्तमान संयुक्त अप्रत्यक्ष कर दरों (केंद्रीय उत्पाद शुल्क दरों/सन्निहित केंद्रीय उत्पाद शुल्क दरों/क्लीयरेन्स उपरांत सन्निहित सेवा कर, वैट दरों अथवा भारांक औसत वैट दरों, उत्पाद शुल्क पर वैट की वसूली, सीएसटी, चुंगी, प्रवेश कर इत्यादि की वजह से कर देनदारी) की तुलना में काफी कम हैं।
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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