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Committee on Possible Tax Rates under GST for sin tax on aerated drinks
date:Dec 14, 2015
hen asked about the possible rates to be applicable on the processing sector, officials with MoPFI stated that the rates were yet to be finalised.

According to the committee, it is now growing international practice to levy sin/demerit ratesin the form of excise outside the scope of the GST--on goods and services that create negative externalities for the economy. As currently envisaged, such demerit ratesother than for alcohol and petroleum (for the states) and tobacco and petroleum (for the C

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