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

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