Reply: India is a demandeur of tariff simplification and less than 6% of its tariff lines have specific duty, which compares well with many other members
Reply: India is a demandeur of tariff simplification and less than 6% of its tariff lines have specific duty, which compares well with many other members.
New Zealand 3:
Report by the Secretariat (WT/TPR/S/249): pg 132 (paras 20 22) and pg 175 (paras 134 137): New Zealand notes India's application of a range of additional duties and charges on imports which are intended to be in line with internal taxes charged on domestically manufactured products. New Zealand also notes that India is working to introduce a Goods and Services Tax (GST). New Zealand is interested to know what internal taxes the GST will replace, and whether any of the additional duties currently charged at the border (such as the additional customs duty, the special additional duty, the education cess and the secondary and higher education cess) will be simplified as a result of the move to GST? And, if so, which additional duties will be simplified? New Zealand would also like to know when the GST is likely to be introduced.
Reply: Since GST is likely to affect the taxation system of both the Centre and the States, its design and structure is being finalized through a process of discussion between the two. These discussions are still in progress. GST is likely to replace the central taxes, viz. central excise duty, excise duties levied on medicinal and toilet preparations, service tax, additional duty of customs (CVD), special additional duty of 4% (special CVD) and surcharges and cesses. Amongst the state taxes that will be subsumed, the important ones are: VAT/sales tax and state cesses and surcharges.
