Also, some items of plastic attract 18 per cent GST but goods like shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics attract 28 per cent levy.5 per cent.5 per cent.The Council has been meeting every month since the Goods and Services Tax China blow molding machine manufacturer regime, which amalgamated over a dozen central and state taxes, was introduced on July 1.There is a need for rationalisation of tax rates on these items, officials said.

The all-powerful GST Council may consider lowering tax rates on a host of goods such as handmade furniture, plastic products and daily use items like shampoo, and simplify return filing rules in its meeting this week.The Council, headed by Finance Minister Arun Jaitley, is scheduled to meet on November 10 to consider lowering of the 28 per cent GST rate on certain common use items, government officials said. Most of the daily use items could be lowered to 18 per cent. The plastic manufacturers in their representation to the revenue department had said that 80 per cent of the industry is in MSME category."A rationalisation of items in the 28 per cent tax bracket is expected.In further relief to small and medium enterprises, the panel is likely to rationalise tax rate in sectors where the total incidence of taxation has gone up because the goods were earlier either exempt from excise or was attracted lower VAT rates in the previous indirect tax regime.