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India cuts GST ‘negative list’

  • Dec 8, 2015 | Richard Asquith

India cuts GST ‘negative list’

India has reduced the number of goods which would be classified as exempt from the proposed Goods & Services Tax.

The goods include many basic foodstuffs, including: coffee; tea; biscuits and medicines. These are currently exempt from Excise Duty, and are listed on the exhaustive ‘negative’ list which details over 300 exempt supplies. It is anticipated that GST will have only approximately 90 goods exempted.

GST was scheduled to be introduced in April 2016. However, political disputes mean this is likely to be delayed until September 2016 or even 2017.  It will replace a range of overlapping taxes, including: VAT, CENVAT, Professional Tax and Service Tax.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.