The government today said that the roll out of GST will bring benefit to the consumers due to reduced tax rates on various commodities such as packaged cement, medicaments, smart phones and medical devices.<br/><br/>The Goods and Service Tax (GST) Council comprising state finance ministers, headed by Finance Minister Arun Jaitley had finalised the GST tax on most of the items and services last week. <br/><br/>Finance Ministry in a release said, at present total tax incidence on smart phones works out to more than 13.5 per cent and the proposed GST rate for smart phones is 12 per cent.<br/><br/>The Ministry said, there will be lesser tax burden in case of Medicaments, including Ayurvedic, Unani, Siddha and Homeopathic. <br/><br/>The present total tax incidence on medical devices works out to more than 13 per cent, while it would attract GST of 12 per cent. Referring to the packaged cement, the Ministry said it would be taxed at 28 per cent under the GST as against 31 per cent on account of different indirect taxes. Puja samagri including havan samagri will be under the Nil category.