Sandesh to attract 5% GST, 18% on dog food

The classic Bengali sweet sandesh will attract 5% GST, whereas fresh isabgol seeds, used to treat digestive problems, will not attract the new levy.

In a set of FAQs on the Goods and Services Tax, the Central Board of Excise and Customs (CBEC) today clarified that rakhi, in form of kalava or raksha sutra, will attract nil GST. Any other rakhi would be classified as per its constituent material and attract GST accordingly. It said nail polish will attract 28% GST, while lac or shellac bangles will attract 3% rate -- commensurate with the rate on precious metals. Kulfi, idli dosa batter would attract 18%, while wet dates would attract 12% levy.

Clarifying on tax rates on various items, the CBEC said khoya or mawa would attract 5% GST, while dog or cat foods will attract 18% levy. "Sandesh, whether or not containing chocolate, (will) attract 5% GST," the FAQ said. Also, fresh isabgol seeds will attract nil GST, while dried or frozen isabgol seeds attract 5%. Also, isabgol husk will attract 5% levy. Fresh tamarind will attract nil GST, while dry ones will attract 12% rate. Hair rubber bands will attract 28% levy, as will battery for mobile handsets.