The Finance Ministry is studying the feasibility of providing a 2-point consumption tax refund for "all kinds of food and beverages except for alcoholic drinks" when the levy is raised to 10 percent in April 2017, sources familiar with the matter said Saturday.

After studying the possibility of allowing refunds for "perishable food" and "polished rice only," the ministry has apparently determined it would be easier to mark eligible goods under the "all" category rather than the "perishable" category.

The ruling coalition is expected to discuss the ministry's idea, including whether an income cap should be set for the plan, because extensive refunds would reduce tax revenue, the sources said.