GST 2.0 and Its Potential Impact on Dietary Health

GS 2 – SOCIAL JUSTICE

Context:

From September 22, 2025, India will simplify GST by merging 15 tax slabs into four main rates — 5%, 15%, 25%, and 45% (luxury tax). While this move aims to simplify taxation, it raises concerns about dietary health due to changes in food product pricing, especially ultra-processed and unhealthy foods.

Key Highlights
  1. Changes Under GST 2.0
  • Many everyday food items will become cheaper, including:
    • Pizza, bread → GST drops from 5% to 2%.
    • Sugary and processed foods such as chocolates, jams, and soft drinks → GST reduced from 28% to 15%.
  • Healthier options like water and unsweetened beverages will see tax increase from 18% to 40%.
Implication:
  • Unhealthy food becomes more affordable, while healthier alternatives become relatively expensive, potentially encouraging poor dietary choices.
  1. Impact on Public Health
  • India’s obesity and diabetes rates are rising, particularly among children and adolescents.
  • Processed food consumption is increasing due to urbanization and lifestyle changes.
  • Lower taxes on high-calorie, high-fat, high-sugar foods could:
    • Increase non-communicable diseases (NCDs) such as diabetes and heart disease.
    • Reverse public health gains achieved through dietary interventions.
  1. Global Comparison
  • Global best practices show the need for nutrient-based taxation:
    • Mexico and Chile implemented taxes on sugary drinks and ultra-processed foods, leading to reduced consumption.
    • WHO recommends clear food labeling and higher taxation on unhealthy products to curb obesity.
  1. Role of Food Labels and Regulation
  • The Supreme Court directed the Food Safety and Standards Authority of India (FSSAI) to implement front-of-pack labeling (FOPL) by 2026.
  • FOPL helps consumers make informed choices by:
    • Marking high sugar, salt, and fat content foods with warning labels.
    • Similar to cigarette warnings, creating behavioral awareness.
  • Delay in labeling implementation has stalled health reforms.
  1. Role of Advertisements
  • Advertising heavily influences dietary choices, especially among children.
  • Many ads promote unhealthy foods, often targeting vulnerable groups.
  • Countries like Chile and UK have imposed restrictions on junk food ads, especially during children’s TV hours.
  • India currently lacks strong regulations in this area.
Challenges Ahead
  • Health inequity: Lower-income groups may opt for cheaper, unhealthy foods due to price incentives.
  • Policy misalignment: Tax reform prioritizes economic simplification over public health concerns.
  • Enforcement issues: Weak monitoring of food labeling and advertising standards.
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