Customs duty was either reduced or removed for some components and raw materials
Certain technical issues relating to GST are yet to be finalised. These include identification of goods and services that would fall under different tax rates. There was no such proposal. Further he could have given relief to service tax payers by enhancing the threshold to Rs 20 lakhs.
However, there were a few changes in customs and central excise. Customs duty was either reduced or removed for some components and raw materials so as to give a fillip to the government’s two laudable concepts: Make in India and Digital India.
As in every Budget, excise duty on tobacco and cigarettes has been increased. Besides excise relief has been extended to certain goods relating to Digital India and less power consuming items like LEDs. For service tax, the changes have been nominal. These are welcome steps.
Source: http://www.business-standard.com/budget/article/sumit-dutt-majumdar-posers-on-gst-left-unanswered-117020101646_1.html