The GST Council decided to shift 178 items of daily use from the top tax bracket of 28 per cent to 18 per cent. Further, a uniform 5 per cent tax was prescribed for all restaurants, both air-conditioned and non-AC. At present, 12 per cent GST is applicable on food bill in non-AC restaurants and 18 per cent in air-conditioned ones. The list of items in the top 28 per cent Goods and Services Tax (GST) slab was pruned to just 50 from current 228. ITEMS MOVED TO NIL GSTCertain items have been removed from taxation under GST regime.

Source: India Today November 11, 2017 06:22 UTC