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Committee on Possible Tax Rates under GST for sin tax on aerated drinks
date:Dec 14, 2015
of 15 per cent and 15.5 per cent (Centre and states combined) with a preference for the lower end of that range based on the analysis made in the report.

The committee recommends a two-rate structure. In order to ensure that the standard rate is kept close to the RNR, the maximum possible tax base should be taxed at the standard rate. The committee would recommend that lower rates be kept around 12 per cent (Centre plus states) with standard rates varying between 17 and 18 per cent.

However, w

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