Concept:The September 2025 GST Council reforms retained the 18% slab for several key industrial inputs, including electronics components, cement, batteries, and auto parts.
Explanation:The GST Council rationalised tax slabs in September 2025 to simplify compliance and boost revenue.
It deliberately kept the 18% rate for crucial industrial inputs to balance revenue generation with industry competitiveness.
Electronic components such as semiconductors and assemblies were standardised at 18% to support domestic manufacturing under Make in India.
Cement, essential for construction and infrastructure projects, continued to attract 18% GST.
Batteries used in EVs, inverters, and industrial applications were classified under the 18% slab for supply chain parity.
Auto parts including engines, chassis, and transmission components also remained at 18% to aid the automobile sector.
The reforms simplified the Input Tax Credit mechanism while maintaining revenue neutrality across high-volume goods.
Since all four categories fall under the 18% slab, the correct choice is "All of the above."
Answer:E. All of the above