Now, only 35 goods in highest tax bracket of GST

The 35 goods, which will be left in highest slab once the new GST rates are implemented from July 27, also include cement, automobile parts, tyres, automobile equipments, motor vehicles. yachts, aircrafts, aerated drinks, betting and demerit items like tobacco, cigarette and pan masala.

Experts said going forward as the revenues stabilise, the Council may look at further rationalisation of the 28 per
cent slab, to restrict the highest tax slab to super luxury and sin goods.

Deloitte India Partner M S Mani said it would be logical to expect that once the GST collections after the recent
reductions stabilise, the remaining items such as televisions of all sizes, dishwashers, digital cameras, air
conditioners could be considered for an 18 per cent rate.

"It would be ideal if only demerit goods are retained in the 28 per cent slab so that a gradual movement towards
having fewer GST slabs can be initiated," Mani said.

After the latest rounds of rate cuts by the GST Council on July 21, only 35 items are left in the 28 per cent tax
slab, an official said.