GST rate reduction: specified goods categories identified as having lower tax incidence under the new GST regime after Council rates are set. The circular states that GST rate fixation is a joint Central State responsibility subject to GST Council approval and notes that for many goods the GST incidence is lower than the present combined indirect tax rates. It supplies an itemised list of tariff headings and goods descriptions-spanning foodstuffs, edible oils, cereals, processed foods, water, cement, fuels, medical supplies, textiles, footwear, stationery, select machinery and household articles-where the GST incidence has been assessed as lower than the existing combined indirect tax burden.