Presented by

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

18%

5% 5%
0% 0%

cereals, rice, Sugar, tea, biscuits, corn Chocolates

wheat, pulses, coffee, edible flakes, ice
milk oil creams
CA Piyali Parashari
 NON FOOD ITEMS
Cost of most items will 39% After GST Before GST

reduce except Ayurveda

and footwear > ` 500 28%
24%
18% 18%18% 18%
12% 14% 14%
5% 5%5% 9% 5%

0%

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

17%
12%

3% 2%

TV, AC, Fridge, Gold Smartphones Cement

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

18% 18% 18% 18%

15% 15% 15% 16%
12%
9%
5%
5% 6% 5% 5% 5% 6%
0%0% 0% 0%0%

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

20%
18% 18%
15% 15% 15% 15% 15% 15% 15%
12% 12%

5%

0%
Hotel Hotel Hotel
Luxury Restaurants Non AC AC with 5 star
booking booking (Rs booking (Rs hotels (turnover restaurants liquor hotels
(less than 1000- 2500) 2500- 5000) less than licence
Rs 1000) Rs 50 lakhs)

CA Piyali Parashari
 CARS
Higher tax on diesel and After GST Before GST

mid sized cars. SUVs and 45% 48%

Luxury cars to cost less 43% 41% 43% 43%

31%

28% 29%
26%

Small cars Small Mid sized Luxury cars SUVs

cars
diesel petrol
CA Piyali Parashari