Budget 2015-16: What is costlier, what is cheaper

Beverages, cigarettes, cement will now be costlier, while pacemakers, tablet computers and footwear will be cheaper. Costlier: * Service tax rate increased to 14 percent and new services added to the taxable list like services provided by a mutual fund agent to a mutual fund or assets management company, distributor to a mutual fund or asset management company and selling or marketing agent of lottery ticket to a distributor. * Aerated water, iced tea, lemonade and other beverages, waters, including mineral water and aerated water, containing added sugar or other sweetening matter or flavour. * Condensed milk in containers * Peanut butter * Sacks and bags (including cones) of plastics * Cut tobacco, cigarettes * Cement Cheaper: * Bituminous coal, ulexite ore, liquefied butane, ethylene dichloride, vinyl chloride monomer and styrene monomer, butyl acrylate, anthraquinone * Wind power generators, solar water heater system * Wafers for manufacture of integrated circuit (IC) modules for smart cards LED drivers and MCPCB for LED lights, fixtures and lamps * Agarbattis * Pacemakers * Tablet computers * Ambulances * Leather footwear priced over Rs.1,000 per pair