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Committee on Possible Tax Rates under GST for sin tax on aerated drinks
date:Dec 14, 2015
entre)will have to be provided for within the structure of the GST. The foregone flexibility for the Centre and the states is balanced by the greater scrutiny that will be required because such taxes have to be done within the GST context and hence subject to discussions in the GST Council. Accordingly, the committee recommends that this sin/demerit rate be fixed at about 40 per cent (Centre plus states) and apply to luxury cars, aerated beverages, paan masala, and tobacco and tobacco products (

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