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Personal care products, soaps, hair-oil and toothpaste have been kept under the 18% GST slab against the current 23-24%
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Cosmetics and beauty related products, deodorants along with hair care category (shampoos, hair dye and cream) have been kept under the 28% GST slab
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Detergents category has been kept under the highest GST bracket of 28% as against industry expectation of 18%. This might require companies to take price hike to pass on the burden
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Paints and varnishes have been kept under the 28% GST slab, which is close to the current tax rates of 24-27% (approximately)
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Putty and wall fillings as well as plaster have been kept under the 28% GST slab
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Adhesive products category have been kept under the 18% GST slab. The tax on adhesives would come down substantially from the current rates of 23-24%, which could increase demand for these products as majority of the industry is dominated by unorganised players
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Liquefied Propane, Liquefied Butane, their mixture, and Liquefied Petroleum Gases (LPG) that are for supply to household domestic consumers or to non-domestic exempted category (NDEC) have been kept under the 5% GST slab
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Coal at 5% GST is a key development for the sector and is expected to make electricity more affordable for poor people and farmers.
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It would help power producers in easing the piled up pressure and also other industries which are dependent on it either in the form of supplying goods or services
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Sulphonated castor oil, fish oil or sperm oil is also kept under the 5% GST slab
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Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, have been kept under the 18% GST slab
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Tanning extracts of vegetable origin, synthetic organic tanning substances, colouring matter of vegetable or animal origin, synthetic organic colouring matter, colour lakes and pigments (including metallic powders and flakes), have been kept under the 18% GST slab
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While in the fertilisers category, the GST Council has exempted organic manure from any tax, the commonly used fertilisers and micronutrients have been placed under the 12% GST slab. Meanwhile, the inputs (ammonia and phosphoric acid) used by the industry are placed under 18% GST slab
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Fountain pen ink and ball pen ink have been kept under the 12% GST slab. The tax remains at the same level like it is currently on these products
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Agarbatti and other odoriferous preparations which operate by burning have been kept under the 12% GST slab, which is contrary to the incense makers expectation of nil to 5% GST by the government. At present, aromatic incense sticks (agarbatti) attracts zero excise duty and value-added tax (VAT) in most of the states
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Attar, typically distillates of flowers, herbs and spices, that also have spiritual use has been put under the 18% GST slab
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Kumkum, bindi and alta have been exempted from GST
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Petroleum gases and other gaseous hydrocarbons such as Propane, Butanes, Ethylene, Propylene, Butylene and Butadiene have been kept under the 18% GST slab
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Petroleum jelly, paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured, have been placed under the 18% GST slab
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Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals have been kept under the 18% GST slab
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Inorganic chemicals like fluorine, chlorine, bromine, iodine, sulphur, mercury, carbon (carbon blacks and other forms of carbon not elsewhere specified or included), alkali or alkaline-earth metals, rare-earth metals and boric acids have been placed under the 18% GST slab
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Organic chemicals like acyclic hydrocarbons, sulphonated, nitrated or nitrosated derivatives of hydrocarbons (whether or not halogenated) and phenols and phenol-alcohols have been placed under the 18% GST slab
