Earlier there were 228 items in the list which attracted 28% GST rate.The fitment committee had recommended that it should be pruned to only 62 items but GST council has decided to have only 50 items in the 28% GST slab rate. Further, in28% GST slab category there should be only sin and demerit goods. So the items/goods(178) which are removed from 28% slab have beenbrought down tolower slabs of 18% and 12% .Now all types of chewing gum, chocolates, preparation for women cosmetics, shaving and after-shave items, deodorants, washing powder detergent and granite and marble.

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• LIST of goods which will be now classified under 28% GST slab category along with their HSN code
• CBEC releases list of goods on which rate is lowered from 28% to 18%

There are 2 items which are brought from 28% to 12%.

Click here to know those items which are categorized from 28% to 12%

It is also expected that composition scheme may be further simplified to ease the transition pain for small and medium enterprises as also restaurants. Besides, filing of returns may be allowed on quarterly basis.