Consumer Durables May be Hard Hit by GST but Companies See Plenty of Positives
Consumer
durables sector is rather gloomy about not getting its preferred 18% tax
brackets, industry insiders are not too ruffled about the high tax rate,
expecting the GST to make up for lost earnings by streamlining the tax
collection process
Confusion has persisted up to present day
among experts as to the exact impact of GST on the consumer durables industry. As
quality of life indicators go up and income levels rise, consumer durables
industry is becoming a rising star of the Indian economy. Naturally, it would
be unfortunate for the GST to throw a spanner in the works, so to speak, and
cause a short term disruption that in the market.
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)
While there is no real consensus, most
estimates agree that consumer durables will be charged a higher rate compared
with the erstwhile tax regime. AC and refrigerator segments will be some of the
hardest hit. A GST rate of 28% for the two implies that companies like LG,
Samsung, Daikin, Whirlpool, Voltas etc. will have to, quite possibly, take a
rain check on their expansion plans and try to streamline their processes to
ensure that the tax burden on the consumer is kept to a minimum. Television
sets, dishwashers, washing machines, freezers, water heaters, printers and most
types of furniture are some of the other items that will bear the 28% tax rate.
Experts at TechSci Research predict that the prices of these goods will go up
by around 3%-5%. The tussle between the consumer durables industry and the GST
Council, which impacted the taxation seems to have been on nomenclature. While
the industry argued that the aforementioned items, especially TVs,
refrigerators and ACs were ‘normal goods’ and thus eligible for the 18% tax
rate, the GST Council decided that they were luxury goods and decided to tax
them at 28%.
In spite of the somewhat gloomy forecast,
many within the industry itself seem to take it within their stride. Firstly,
the GST input tax credit would make life somewhat easier for the industry.
Given that there will be a lot of input tax being paid by companies given the
large number of input goods that go into the production of a consumer durable
item, the input tax credit will be something of a relief for many in the
industry. However, the Indian Finance Minister has said that he doesn’t believe
that the tax rates would put any significant inflationary pressures on the
economy. The industry too seems to be broadcasting a positive sentiment.
According to Godrej Appliances Business Head and Executive VP Kamal Nandi, “In
the short run, there would be some resistance or postponement, but in the long
run given that it is a very structured tax system, it would propel growth”.
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