Ahilya Chamber has provided suggestions for fitment of different products under different GST

slabs according to the present market structure, businesses structure, usage of goods and
collection of revenue for better tax compliance.
They have suggested items like Cement, Motor Cycles and their parts and accessories except
SIN Goods (eg: Pan Masala, Cigarette, Luxury cars, Air Conditioning machines etc.) should be
brought to 18% Slab.
1. HSN 8711 (Motor Cycles, 2 Wheelers)
Motor cycles are basic and integral need of the common man ranging from middle and lower
status. Thus, it has been suggested that 2 wheelers having (HSN Code: 8711) should be
levied a GST of 18%. For luxury motorcycles of more than 350 CC additional cess of 3% can
be implemented as it is charged now.
2. HSN 8714 (Parts and accessories of vehicles of headings 8711 and 8713)
Many parts of scooter come under the purview of mechanical and electrical items, those
bringing interpretation issues. As parts of scooters falling under heading 8714 are used by
middle and lower middle class. So, it is advisable to fix the GST rate in 18% slab.
3 HSN 4011/4012(Rubber Tyres+ Retreaded/used Tyres)
All rubber products fall under 18% Tax slabs but for new vehicles, government collect 28%
or more GST. Keeping this for 28% is causing hardships for replacement market.
4 HSN 2523 (Cements)
Real Estate sector is facing a lot of problem and is under slowdown. Steel and Cement are
termed to be most important ingredient for Infrastructure and Real Estate and, in order to
boost and encourage organized business, it is recommended that as steel falls under 18% slab
so should cement.
Therefore, they want these suggestions to be the part of GST Council meeting which would
be held on 22nd December, 2018