<h1>GST Reduces Tax on Cement, Medicaments, Smartphones, and Medical Devices; Puja Samagri at Nil Rate.</h1> The implementation of the Goods and Services Tax (GST) is set to reduce the tax burden on several commodities, benefiting consumers. Packaged cement, which currently faces a tax incidence of over 31%, will see a reduction to 28% under GST. Medicaments, including various traditional medicines, will have their tax reduced from over 13% to 12%. Smart phones, currently taxed at more than 13.5%, will also see a reduction to 12%. Similarly, medical devices, including surgical instruments, will experience a tax decrease from over 13% to 12%. Puja samagri will be categorized under a Nil tax rate, pending finalization.