Question : GST on Essential Commodities

(a) whether the Government has any plans to adopt a single tax base structure of 9 per cent for essential commodities and products under the Goods and Services Tax (GST) regime;

(b) if so, the details thereof;

(c) the details of the tax bases proposed by the Commerce and Industry Ministry to his Ministry for medicinal, educational, food and hygiene products;

(d) whether the Government has taken any efforts to bring in essential goods and commodities under lowest base tax structure of 5 per cent under GST; and

(e) if so, the details thereof and the Government’s stand on this?

MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI SHIV PRATAP SHUKLA)

(a) and (b) : No, Madam.

(c) : No tax base proposed by the Commerce and Industry Ministry for medicinal, educational, food and hygiene products.

(d) and (e) : The GST rates have been fixed based on the recommendation of the GST Council. The GST rate applicable on major essential goods and commodities are as under:
Description GST Rate
Seeds of food crops and seeds of fruits and vegetables, Seeds of cattle fodder Nil
Milk Nil
Fresh Fruits Nil
Fresh Vegetables Nil
Fresh Sugarcane Nil
Cereals and cereal products Nil/ 5%*
Pulses and Products Nil/ 5%*
Edible vegetable oils 5%
Jaggery/ khandsari sugar Nil
Sugar 5%
Cattle and animal feed Nil
Fertilizer, inorganic, organic or mixed 5%
Khadi yarn Nil
Jute fibres, raw or processed Nil
Cotton and Cotton waste 5%
Cotton yarn [other than khadi yarn] 5%
Jute Yarn 5%
Woven fabrics of cotton 5%
* Branded Cereals and Pulses put up in unit container attracts 5% GST.
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