TMI BlogList of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax ratesX X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. 3. A list of such supplies, where the GST incidence is lower than the present combined indirect tax rates are reflected as under : Sl. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Mixe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 1000 per pie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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