Pranab moots 3-tier GST formula

New Delhi, July 21: The finance ministry on Wednesday came out with the proposed rate structure for the Goods and Services Tax (GST), where the goods will be taxed at 20 per cent, services 16 per cent and essential items at 12 per cent.

The finance minister, Mr Pranab Mukherjee, proposed this three-rate structure at a meeting with the empowered committee of state finance ministers in order to evolve a consensus over the implementation of GST from April 1, 2011.

The revenues from these taxes will be shared 50-50 per cent between the Centre and the states.

Mr Mukherjee said that in the second year of implementation depending upon the revenue receipt by the Centre and states, the standard rate on goods may be reduced to 18 per cent.

In the third year, all the three taxes could be set at 16 per cent.

Dr Asim Dasgupta, chairman, empowered committee of state finance ministers on GST said that the states will discuss the rate structure proposed by Mr Mukherjee and will take a view on it.

“Rates are determined almost at the end. We are discussing these among ourselves. We will discuss the proposals and will meet again on August 4,” said Dr Dasgupta.

Mr Mukherjee, however, assured the states that the Centre would give them higher compensation than recommended by the 13th Finance Commission for any loss of revenue owing to the adoption of GST next year.

Learn with DC

QWhat is Goods and Service Tax (GST)?
This is a single tax rate for goods and services. All the existing taxes of central and state government such as excise, sales tax and VAT will be replaced by single GST.

Q How will GST affect me as a consumer?
The FM has proposed a GST of 20 per cent for goods, 16 per cent for services and a concessional rate of 12 per cent for essential items. The effective tax rates on most goods — including automobiles, consumer products and household electrical items — is more than 20 per cent — these may become cheaper post-GST regime. On the other hand, services that were taxed at 10 per cent now, will now be taxed at 16 per cent. This includes telecom, DTH services, insurance and other financial services such as credit cards and banking.

Q Will GST affect me as a self employed professional?
Under the current
proposals, some limits may be set that would exclude most self employed professionals. There is a proposal that a threshold limit of Rs 10 lakh per year turnover be set for service provider before any tax is
implemented. There may also be another limit — which could be a turnover of Rs 50 lakh per year — up to which could see a more benign tax filing process.

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