For hotels, she announced nil tax for those with tariffs of up to Rs 1,000 per night. Hotels charging Rs 1,001 to Rs 7,500 per night room tariff would be levied with 12 per cent tax as against the existing 18 per cent. Similarly, the tax on room tariff of above Rs 7,500 has been slashed to 18 per cent from the existing 28 per cent. Also, tax on outdoor catering has been reduced to 5 per cent from existing 18 per cent with input tax credit, she said. The GST was also cut on marine fuel to 5 per cent while the same on railway wagons, coaches, rolling stock has been increased from 5 per cent to 12 per cent. Exemption from the GST has been given to imports of specified defence goods that are not manufactured in India.