The Central Board of Indirect Taxes and Customs has revised the GST GST rates on Wednesday wherein 28% GST on Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion with effect from 1st January, 2022. has revised the GST GST rates on Wednesday wherein 28% GST on Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion with effect from 1st January, 2022.
The Board has notified that 28% of GST is payable on Products containing tobacco or nicotine substitutes and intended for inhalation without combustion; and Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion.
Further, Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)] shall attract 18% of GST.
A rate of 18% of GST shall be applicable on Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment tables, chairs and the like.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.
