Indias central government enacted the Goods and Service Tax Act partly to facilitate cheaper goods for consumers. In the lubricants market, though, the fulfillment of that goal has been spotty, even four months after the laws passage.
GST was adopted partly to make goods and services taxation uniform across the country and to prevent goods from being taxed multiple times as they moved between states on their way to market. But the law also changed the tax rate for some categories of products. Lubricants fell under a 28 percent bracket in the old system but are taxed at just 18 percent under GST.