Presented by

CA Piyali Parashari
15/6/2017
 BASIC FOOD ITEMS
After GST Before GST
Basic food items will
attract 0% tax and hence 32% 33%
decrease the grocery bill
28%

18%

5% 5%
0%
0%
Sugar, tea, biscuits, corn Chocolates
cereals, rice, coffee, edible flakes, ice
wheat, pulses, oil creams
milk CA Piyali Parashari
 NON FOOD ITEMS
After GST Before
Cost of most items will 39 GST
reduce except Ayurveda %
and footwear >`
500 28
%
24 18%1 18%
% 8% 14%
12
14%
18% % 9%
5% 5%
5%5%
0%

CA Piyali Parashari
 DURABLE ITEMS
After Before
Cost of TV, Fridge, GST GST
machines, smartphones 33
washing
will reduce and cost % 31
GOLD
of will 28 28 %
increase % %

17
%
12%

3% 2%

TV, AC, Gold Smartphone Cemen

Fridge, s t
Washing
machine, CA Piyali Parashari
furniture
 BASIC SERVICES
After Before
Services will cost more 40% GST GST
by almost all services
except for Movie tickets,
healthcare and education 28%

18% 18% 18% 18%

15% 15% 15% 16%
12%
9%

5%6% 5%5% 5%6% 5%

0%0 0% 0%0
% %

CA Piyali Parashari
 HOTELS & RESTAURANTS
After GST Before
GST
Higher tax on higher
28 28
expenditure is the
% %
main concept
20
18% %
18%
15 15 15 15 15 15 15
% % % % % % %
12% 12%

5
%
0
%
Hotel Hotel Hotel Luxu Restaura Non AC AC with 5 star
booki booking booking ry nts restaura liquor
ng (Rs (Rs hotels (turnover nts hotel
s
(less than 1000- 2500) 2500- 5000) less than licence
Rs 1000) Rs 50 lakhs)
CA Piyali Parashari
 CARS
After Before
Higher tax on diesel and GST GST
mid sized cars. SUVs 48
and Luxury cars to cost 43 43 %
43% 45%
less % 41 %
%
31%
28 29
% % 26
%

Small Small Mid Luxury SUV

cars cars sized cars s
diesel petrol
CA Piyali Parashari