"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.
|Description of goods||Pre-GST tax incidence||GST rate|
|Unbranded natural honey||6%||0%|
|Ultra high temperature (UTH) milk||6%||5%|
|Tea (other than unprocessed green leaves of tea)||6%||5%|
|Vegetable edible oils||6%||5%|
|Ketchup and sauces||12%||12%|
|Toppings, spreads and sauces (other than mayonnaise, salad dressings, mixed condiments and mixes seasonings)||12%||12%|
|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%|
|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%|
|Footwear of RSP more than Rs 500 per pair||21%||18%|
|Printers (other than multifunction printers)||19%||18%|
|Tractor rear tyres and tractor rear tyre tubes||20%||18%|
|Headgear and parts thereof||27%||18%|
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