Out of 228 items in the 28% tax bracket, 178 have been put into the lower tax category of 18%, Finance Minister Arun Jaitley announced at a press briefing after the GST Council meet in Guwahati on Friday.
For restaurants, tax rate will be 5% uniform for all AC or non-AC restaurants.
Restaurants in starred-hotels will charge 18% tax with input tax credit, those in lower category hotels to charge 5 pc GST without ITC, says Mr. Jaitley.
iNarrow woven fabric including cotton newar [with no refund of unutilised input tax credit]
Fish frozen or dried (not put up in unit container bearing a brand name)