Correct option is C
The correct answer is (c)
a-2, b-3, c-4, d-1
Explanation: •
Dishwasher (a-2): Under the revised GST structure effective from September 22, 2025, common household appliances like dishwashers are taxed at the
18% slab to make them more affordable for the middle class. •
Commercial yoga services (b-3): To promote wellness and traditional health practices, the GST on commercial yoga centers and services was reduced to the lowest active slab of
5%. •
Premium on health insurance (c-4): In a major social welfare move, the GST Council made health and life insurance premiums
Zero-rated (0%) to increase insurance penetration across India. •
SUV of engine capacity above 1500 CC (d-1): Luxury and high-capacity vehicles, including SUVs with engines exceeding 1500 CC, attract the highest tax burden of
40% (inclusive of a 28% GST rate plus applicable compensation cess).
Information Booster: • The
GST Council, headed by the Union Finance Minister, implemented these changes during its
55th meeting to rationalize the tax structure and provide relief to individual taxpayers. •
Zero-rating insurance premiums is estimated to benefit over
50 crore policyholders by reducing the out-of-pocket cost of social security.
Additional Knowledge:
List-I: a. Dishwasher (Option a-2) • Previously in the 28% bracket, it was moved to
18% to align with other white goods like refrigerators and washing machines.
List-I: b. Commercial yoga services (Option b-3) • This excludes non-profit or charitable trusts which were already exempt; it specifically targets
for-profit wellness studios.
List-I: c. Premium on health insurance (Option c-4) • This exemption applies to both
individual and group health insurance policies to encourage "Health for All."
List-I: d. SUV > 1500 CC (Option d-1) • The
40% combined rate (28% + 12% cess) applies specifically to vehicles meeting the criteria of length (>4000mm), ground clearance (>170mm), and engine capacity (>1500cc).
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