GST Rate of 28% applicable on Products containing Tobacco or reconstituted Tobacco: CBIC

On Wednesday, the Central Board of Indirect Taxes and Customs revised the GST rates, imposing a 28 percent GST on products containing tobacco or reconstituted tobacco and intended for inhalation without combustion, effective January 1, 2022.

Products containing tobacco or nicotine replacements and designed for inhalation without combustion, as well as Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion, are subject to a 28 percent GST.

Luminaires and lighting fittings, including searchlights and spotlights, and parts thereof not elsewhere specified or included; illuminated signs, illuminated nameplates, and the like, with a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lanterns and parts thereof, including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures, including

Apparatus based on the use of X-rays or alpha, beta, gamma, or other ionizing radiations [other than 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, will be subject to an 18 percent GST rate.

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