Needed decisions by GST Council

The Council is moving towards a three-tier structure of five, 12 and 18 per cent, though it could be a while before all items come into these slabs

The decision of the Goods and Services Tax (GST) Council to cut the rate on many items and make several changes to the laws and procedures has been widely welcomed, though some of its members have expressed dissatisfaction with its decision making process.

The Council has reduced the rate on 88 items, including footwear, refrigerators, washing machines and small screen TVs. The highest tax bracket of 28 per cent has been rationalised further, with that on daily-use items like perfumes, cosmetics, toiletries, hair dryers, shavers, mixer-grinders, vacuum cleaners and lithium ion batteries, being lowered to 18 per cent. Only 35