In a good news for consumers, the Modi government last week announced GST rate cut on 23 goods and services, including TVs, movie tickets, and monitor screen. This means that from now on, the consumers will have to shell out less for the items of common consumption as the new GST rates on them effective from today.

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The GST Council has restricted the 28 percent slab, the highest tax bracket, to only luxury, demerit, and sin goods. However, cement, large screen TV, Air Conditioners and dishwashers are also kept in the highest tax slab keeping in mind the revenue implication of the states.

Movie tickets of up to Rs 100 have now become cheaper and will now attract 12 per cent GST, against earlier 18 per cent. However, tickets which cost over Rs 100 will attract 18 per cent GST, against 28 percent earlier. GST of 18 percent will also be applicable on TV screens and monitors up to 32 inches, against 28 per cent earlier.

Digital cameras, video camera recorders, video game consoles, pulleys, transmission shafts and cranks, gearboxes, retreaded or used tyres, and power banks of lithium ion batteries will now attract 18 percent GST, as against the earlier rate of 28 percent.

The goods on which GST has been lowered to 18 per cent from 28 per cent at present include pulleys, transmission shafts and cranks, gearboxes, retreaded or used tyres, power banks of lithium ion batteries, digital cameras, video camera recorders and video game consoles.

Parts and accessories for the carriages of disabled persons will now attract only 5 per cent GST from 28 per cent, earlier. Frozen and branded and provisionally preserved vegetables but unsuitable for immediate consumption have been exempted from GST. Music books too is now on the exempt list.

Jan Dhan Yojana basic savings bank deposit account services provided by the banks are exempt from the GST. Walking stick, fly ash blocks, marble rubble, and natural cork now come under 5 per cent tax slab. Pilgrimage by air, facilitated by the government under bilateral arrangements, now attracts 5 percent GST.