It was also asked to evaluate if taxes on some items that had actually been decreased from 28 per cent to 18 per cent can be again hiked to 28 per cent. The 18 per cent piece accounts for 61 per cent and the 28 per cent slab makes up 18% of the tax collected including input tax credit (ITC). It said that items in the 28 per cent tax piece had pre-GST tax occurrence of 31 per cent.

It was likewise asked to review if taxes on some items that had actually been minimized from 28 per cent to 18 per cent can be once again hiked to 28 per cent. The tax on precious metal has been asked to increase from 3 per cent to 5 per cent. The committee report says that 18 per cent and 28 per cent slabs account for optimal tax collection (leaving out cess). The 18 per cent slab accounts for 61 per cent and the 28 per cent piece consists of 18% of the tax collected consisting of input tax credit (ITC). It said that items in the 28 per cent tax slab had pre-GST tax incidence of 31 per cent.