NEXT-GEN GST REFORM

NEXT-GEN GST REFORM

​For Ease of Living & to build Aatmanirbhar Bharat

​From farmers to enterprises, from households to businesses, the Next-Gen GST brings happiness for all!

​Save Big on Daily Essentials

  • ​Shampoo, Toothpaste, Toilet Soap (18% | 5%)
  • ​Bar, Tooth Brushes, Shaving Cream (18% | 5%)
  • ​Butter, Ghee, Cheese & Dairy Spreads (12% | 5%)
  • ​Pre-packaged Namkeen, Bhujia & Mixtures (12% | 5%)
  • ​Utensils (12% | 5%)
  • ​Feeding Bottles, Napkins for Babies & Baby Diapers (12% | 5%)
  • ​Sewing Machines & Parts (12% | 5%)

​Uplifting Farmers & Agriculture

  • ​Items (From | To)
  • ​Tractor Tyres & Parts (18% | 5%)
  • ​Tractors (12% | 5%)
  • ​Specified Bio-Pesticides, Micro-nutrients (12% | 5%)
  • ​Drip Irrigation System & Sprinklers (12% | 5%)
  • ​Agricultural, Horticultural or Forestry Machines for Soil Preparation, Cultivation, Harvesting & Threshing (12% | 5%)

​Relief in Healthcare Sector

  • ​Individual Health & Life Insurance (18% | Nil)
  • ​Thermometer (18% | 5%)
  • ​Medical Grade Oxygen (12% | 5%)
  • ​All Diagnostic Kits & Reagents (12% | 5%)
  • ​Glucometer & Test Strips (12% | 5%)
  • ​Corrective Books & Notebooks (12% | 5%)

​Automobiles made affordable

  • ​Petrol & Petrol Hybrid, LPG, CNG Cars (not exceeding 1200cc & 4000mm) (28% | 18%)
  • ​Diesel & Diesel Hybrid Cars (not exceeding 1500cc & 4000mm) (28% | 18%)
  • ​2-Wheeled Vehicles (28% | 18%)
  • ​Motor Cycles (350cc & below) (28% | 18%)
  • ​Motor Vehicles for transport of goods (28% | 18%)

​Affordable Education

  • ​Maps, Charts & Globes (12% | Nil)
  • ​Pencils, Sharpeners, Crayons & Pastels (12% | Nil)
  • ​Exercise Books & Notebooks (12% | Nil)
  • ​Eraser (5% | Nil)

​Save on Electronic Appliances

  • ​Air Conditioners (28% | 18%)
  • ​Television (above 32") (including LED & LCD TVs) (28% | 18%)
  • ​Monitors & Projectors (28% | 18%)
  • ​Dish Washing Machines (28% | 18%)

​PROCESS REFORMS

  • ​Registration: Automatic registration within 3 working days for applicants: verified by bio-data based on Aadhar/eKYC.
  • ​Who determines that he would not pass Input Tax Credit exceeding ₹2.5 lakh per month and opts for the scheme (This text is partially cut off in the image)
  • ​Refund: Sanction of Provisional Refunds by proper officer, through system based risk evaluation for:
    • ​Zero Rated Supplies
    • ​Supplies with Inverted Duty Structure