Giving example, the ministry said that the rate of food
items like unpacked wheat, rice, curd, and lassi, which
were taxed at 2.5%-4% before GST implementation, is nil
after the GST rollout. The ministry said there was
saving on expenditure on many items of mass consumption
after GST implementation like cosmetics, wrist watches,
furniture and mattresses, which are taxed at lower rate
than pre-GST era.
Even items like mobile phones, TVs refrigerators,
washing machines and electrical appliances, which
attracted 31.3% taxes in the pre-GST era, are now in the
18% GST slab in GST regime.
The finance ministry added that GST has also reduced the
compliance burden for the small taxpayers, by waiving
off annual return filing requirement for taxpayers with
aggregate annual turnover of up to 2 crore in fiscal
2023-24.
Experts say that going forward, rationalizing GST rates,
removal of ITC restrictions, and implementing specific
sectoral reforms, will set a new era of GST reform. "As
we celebrate the 7th anniversary of GST today, the
enhanced positive sentiment of industry and the
continued buoyancy in GST collections sets the decks for
pursuing forward-thinking reforms under GST 2.0," said
Mahesh Jaising, partner, direct tax, Deloitte India.
Source:: The Economic Times,
dated 01/07/2024.