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FM Nirmala Sitharaman has unveiled sweeping GST reforms ahead of the festive season. The GST Council approved a simplified two-slab structure with steep tax cuts: essentials now at 5%, most items at 18%, and 'sin' or luxury goods at 40%, all effective from September 22, the first day of Navaratri. Here’s what’s getting cheaper and what’s not.

#nirmalasitharaman #gst #gstcouncil #festivecheer #Diwali2025 #taxcuts #economyboost #MadeInIndia #India

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Transcript
00:00Let me start by saying, the Honourable Prime Minister actually set the tone for the next generation reforms on the 15th of August when he spoke from the Red Fort.
00:15So, and he desired that we give the benefit to the people at the earliest.
00:20He mentioned Deepavali, but I'll go through the decisions in detail a bit.
00:29But this reform is not just on rationalizing rates.
00:34It's also on structural reforms.
00:36It's also on ease of living so that businesses can do their business of working together with the GSD with a great ease.
00:45So, we have corrected inverted duty structure problems.
00:49We've resolved classification related issues.
00:53And we've ensured that there will be stability and predictability about the GSD.
01:00Great rationalization, of course.
01:02We've reduced the slabs.
01:03There shall be only two slabs.
01:05And we are addressing also the issues of compensation, says.
01:10Ease of living, simplifying registration, return filing and refunds.
01:14I'm not getting into greater details.
01:16You'll get to know about it.
01:17But then these reforms have been carried out with a focus on the common man.
01:26Every tax levied on common man's daily use items have gone through a rigorous looking into.
01:33And in most cases, the rates have come down drastically.
01:38Labor intensive industries have been given a good support.
01:42Farmers and agriculture as a whole will also benefit by the decisions we have taken today.
01:49Health related also will benefit.
01:52So, the key drivers of economy have been given a prominence.
01:57And much before I get into the details, I want to thank every member of the GSD Council.
02:05Every finance minister who attended the GSD Council today.
02:09There was no absence.
02:11Everyone was present.
02:12We've had a day-long, intense discussion.
02:17But I'm grateful to each one of them.
02:20At the end of the day, they said,
02:23We're all together for the sake of the common man.
02:26So, I want to thank all of them.
02:56But I want to thank all of them for the great rationalization of the GSD Council.
03:02And I want to thank all of them for the first time I want to thank the Pradhan Mantri Ji.
03:08Because he has been after me,
03:14saying that you are all for the goodwill of the GSD Council.
03:17He worked very hard with all of them.
03:28Samrat Chaudhary Ji worked on the rate rationalization.
03:32And not only the chair, but the members of each of these GOM have worked very hard.
03:38I am absolutely appreciative of every one of the ministers.
03:41There is also, of course, trade facilitation measures and process reform.
03:56which are aimed at curbing fraud have led to complex documentation.
04:11usko bhi simplify karne ka
04:13aur data analysis
04:16wagira hai
04:17process reform ke oopar
04:18main vistar se aapke question answer
04:21ke samayi mein javaab doongi
04:22magar
04:23primarily I am sure all your interest
04:27is to know where is what
04:29which one comes down in rate
04:31us mein ek
04:33just indicate
04:36karte huye I will stop my input
04:38if
04:39revenue secretary has anything more he can add
04:42uske baad aapke question
04:43answer karte huye hum baaki sabko
04:45cover kareenge
04:46common man and middle class items
04:50mein
04:50there is a complete
04:52reduction
04:54reduction from 18
04:57or from 12
04:59to 5 percent
05:01I list out those items
05:03all of whom have come to 5 percent
05:05from either 18 or from 12
05:07common man items such as
05:11hair oil
05:11toilet soap
05:13bars
05:13soap bars
05:15shampoos
05:16toothbrushes
05:16toothpaste
05:17bicycles
05:18tableware
05:19kitchenware
05:19and other household articles
05:22have all come to 5
05:23whether they were in 18
05:25or whether they were in 12
05:26similarly
05:27reduction of GST from 5 percent to nil
05:32paan se zero mein jaane wale items
05:36indicate kar rao
05:37ultra high temperature milk
05:40the UHT milk
05:42chena or paneer
05:44all the Indian breads
05:46will see nil rate
05:49so roti kisi ke upar bi
05:51chapati or roti or paratha or whatever it is
05:54they all come to nil
05:56reduction of GST from 12 percent or from 18 percent to 5
06:02is mein food items baut saare hai
06:04namkeen se bujiya hai
06:06sauces se pasta hai
06:08instant noodles se
06:10chocolates, coffee, preserved meat
06:13cornflakes, butter, ghee
06:15yeh sab paanch percent mein aare hai
06:18fir reduction from 28 to 18 percent
06:22is mein middle class ke aspirations meet karne wale baut saare chiz hai
06:28air conditions
06:29air conditioning machines
06:32TVs which are over 32 inches
06:35all TVs now at 18 percent
06:39yeh
06:40I want to underline
06:42all TVs are now at 18 percent
06:45dish washing machines
06:46small cars
06:48motorcycles
06:49equal to or less than 350 cc
06:52are all now coming to 18
06:55agriculture goods such as tractors
06:58agricultural, horticultural and forestry machines
07:02for soil preparation
07:04or cultivation, harvesting or threshing machines
07:07including straw or fodder balers
07:10grass or hay movers
07:12composting machines
07:14etc
07:14are all coming down from 12 to 5 percent
07:19reduction of GST from 12 to 5 percent
07:23on 12 specified biopesticides
07:28also from 12 to 5 is natural menthol
07:33so kisaan ke liye unke products ke liye
07:36jo wo uphyog karte hai
07:38un sab mein it has come down
07:39again from 12 to 5
07:42handicrafts
07:44and also labor intensive sectors
07:46what are they
07:47handicrafts
07:49marble
07:49travertine blocks
07:52granite blocks
07:54intermediate leather goods
07:56yeh sab paanch mein aare hai
07:57reduction of
08:01cement
08:02from 28 to 18
08:04kyunki gar banane mein
08:06middle class ke liye cement itna avishak hai
08:09isi liye 28
08:11it has come down to 18
08:12health related items
08:1533 life saving
08:19drugs and medicines
08:22and they all come down
08:24from 12 to 0
08:26from 5 to 0
08:30and 3
08:31life saving drugs
08:33and medicines
08:34used for treatment of cancer
08:36rare diseases
08:38and other severe chronic diseases
08:41there are several drugs and medicines
08:44coming down to 5 from 12
08:45I am not listing each one of them out
08:47like that
08:50very many other items
08:51diagnostic kits
08:52reagents
08:53blood glucose monitoring system
08:55all of them are coming to 5%
08:57similarly spectacles and goggles
09:01are for correcting vision
09:02they are also coming down to 5%
09:05from 28
09:07I am sure all of you are interested in knowing about automotive sector
09:11about which you have been frequently asking us
09:14from 28 to 18%
09:17on small cars and motorcycles
09:20which are equal to or below 350 cc
09:23reduction of GST from 28 to 18
09:27on buses, trucks and ambulances
09:30uniform rate of 18%
09:33on all auto parts
09:35irrespective of the HS code
09:39three wheelers
09:41from 28 to 18
09:43again
09:44so
09:45I move to one very important thing
09:48on inversion of
09:50correction of inverted duty
09:52the long pending inverted duty structure
09:56problem
09:57is getting corrected
09:59for the man-made textile sector
10:02by reducing GST rate
10:05on man-made fiber
10:06from 18% to 5%
10:09and man-made yarn
10:11from 12 to 5%
10:13so that will take care of every anomaly
10:16that was there in terms of inversion
10:18that's getting sorted out
10:19so this actually gives effect
10:23to government's objective
10:25of the fiber neutral policy
10:28so that's really getting
10:30seen
10:31in our action today
10:33we are also correcting the inverted duty structure problem
10:37in fertilizer sector
10:39by reducing GST from
10:4218% to 5%
10:44on sulfuric acid
10:46nitric acid
10:47and ammonia
10:47which are very important
10:49for the fertilizer sector
10:50renewable energy is the next
10:53reduction of GST
10:55from 12 to 5%
10:56on renewable energy
10:58devices
10:59parts
11:01for their manufacture
11:02such as biogas plant
11:04windmills
11:06wind operated electricity generator
11:08waste to energy
11:11plants
11:11devices
11:12PV cells
11:14whether or not
11:15assembled in modules
11:16or made up in panel
11:18solar cookers
11:19solar water heaters
11:21and systems
11:22and so on
11:23should I stop there
11:26and leave you all to ask questions
11:28just want to highlight
11:29the last one
11:30that there is a special rate
11:33which is 40%
11:33actually
11:35most
11:36almost all goods
11:37are between 18 and 5
11:39if there is any change
11:40they only can shuffle
11:41between the 18 and 5
11:43there is one special rate
11:45which is only for sin
11:46and super luxury goods
11:48that special rate
11:50of 40%
11:51has also been proposed
11:52and it's cleared
11:53that will apply
11:54only to
11:55paan masala
11:57cigarettes
11:58and other tobacco products
12:01such as chewing tobacco
12:02products like
12:04zarda
12:04unmanufactured
12:06tobacco
12:07and BD
12:07all goods
12:10including
12:10aerated waters
12:12containing added sugar
12:14or other sweetening matter
12:17or flavoured
12:18caffeinated beverages
12:20carbonated beverages
12:22of fruit drink
12:24or carbonated beverages
12:26with fruit juice
12:28and other non-alcoholic beverages
12:31excluding those specified
12:34at lower rates
12:35will all be covered
12:36under 40%
12:37mid-size and large cars
12:40motorcycles of engine capacity
12:43exceeding 350cc
12:45aircraft
12:47for example
12:48helicopters and aeroplanes
12:50for personal use
12:51distinctly
12:53for personal use
12:54yacht
12:55and other vessels
12:56for pleasure
12:57or sports
12:58are all under 40%
13:00so
13:02I think
13:04I have covered
13:05most of it
13:06one last point
13:07on the RSP
13:08GST will be levied
13:11on retail price
13:14which is the RSP
13:16instead of transaction value
13:18on paan masala
13:20the paan masala
13:22gutka
13:23cigarettes
13:24and other tobacco products
13:25such as
13:26zarda
13:27scented tobacco
13:28unmanufactured tobacco
13:29and chewing tobacco
13:31again one other point
13:37which I will conclude with
13:39insurance services
13:41from 18%
13:44currently
13:44will go into
13:47two three different categories
13:48I'll say that to you
13:49exemption
13:50of GST
13:51on all
13:52individual life
13:54insurance policies
13:56whether
13:58term life
13:59ULIP
14:01or
14:01endowment
14:02policies
14:03and reinsurance
14:04thereof
14:05to make insurance
14:06affordable
14:06for common man
14:08and increase the insurance
14:09coverage
14:10in the country
14:11exemption
14:13of GST
14:14on all
14:15individual
14:16health insurance
14:17policies
14:18including
14:19family floater
14:20policies
14:21and policies
14:22for senior
14:23citizens
14:24and reinsurance
14:25thereof
14:26to make insurance
14:27affordable
14:28for the common man
14:29and increase the insurance
14:30coverage
14:31in the country
14:32I think I'll leave it there
14:38we'll answer questions
14:40thank you ma'am
14:42now we move on to the question
14:44there's one moment
14:44sorry
14:45I'll
14:46sorry I'm getting tempted
14:47to say one last thing
14:48there are four points
14:51which I want you all
14:51to take into
14:52consideration
14:53all this will be
14:56effective
14:5722nd September
14:582025
14:59which is the first
15:01day of Navaratri
15:03the changes
15:05in GST rates
15:07of all goods
15:08except for
15:10paan masala
15:10gutka
15:11cigarettes
15:12chewing tobacco
15:13products like
15:14zarda
15:15and manufactured
15:16tobacco
15:16BD
15:17will be
15:19implemented
15:20with effect
15:21from 22nd
15:22September
15:2325
15:23except for
15:25these
15:26for all
15:27items
15:28the new rates
15:29will come into
15:29effect from
15:3022nd
15:31September
15:31I hope I'm
15:32clear on that
15:32but
15:34paan masala
15:36gutka
15:37cigarettes
15:38chewing tobacco
15:39products like
15:40zarda
15:40unmanufactured
15:42tobacco
15:42and BD
15:43will continue
15:44at the
15:45existing
15:46rates
15:46of GST
15:48and
15:49compensations
15:50cess
15:51where applicable
15:52till
15:53the loan
15:54and interest
15:55payment
15:55obligations
15:56under the
15:57compensation
15:58cess
15:58account
15:59are completely
16:00discharged
16:01I hope I'm
16:03clear
16:03every item
16:05will come under
16:06the new
16:07rate
16:08from 22nd
16:09September
16:10except for
16:11these tobacco
16:12tobacco
16:13related products
16:14which will
16:15continue on the
16:1628%
16:17and compensation
16:18cess
16:18where applicable
16:19till such a
16:21time
16:21we completely
16:22repay the loan
16:25based on this
16:30decision of this
16:32set of tobacco
16:33products continuing
16:34till some time
16:36based on that
16:37decision
16:38the union
16:39finance minister
16:40and the chairperson
16:41of the GST council
16:42is actually
16:44authorised to
16:45decide on the
16:46date
16:46actual date
16:47of transition
16:48for these
16:49tobacco
16:50related products
16:51as soon as
16:52the loan
16:54and interest
16:55is cleared
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