In the case of medical devices, the present tax incidence works out to more than 13 per cent, while it would attract a GST of 12 per cent.
Puja samagri, including havan samagri, has been kept under the “nil” category, though the exact formulation for the same is yet to be finalised.
Referring to the packaged cement, the ministry said it would be taxed at 28 per cent under the GST as against 31 per cent on account of different indirect taxes.
Similarly, there will be a lower tax burden in case of medicaments, including ayurvedic, unani, siddha, homeopathic or bio-chemic systems.
Medicaments, in general, attract six per cent central excise duty and five per cent VAT. Further, CST, octroi, entry tax, are also applicable in general.