Commodities / Services | GST Rate |
Items that are not listed in any other category, such as electrical appliances, oil, soaps, etc. | 18% |
All services like professional charges, fees, insurance, banking, restaurants, telecom, etc. | 18% |
Essential farm produced mass consumption items such as wheat, rice, food grains, etc. | NIL |
Mass consumption and common use food items like mustard oil, tea, spices, etc., but not including processed foods | 5% |
Processed foods | 12% |
Cars and white goods | 28% |
De-merits and luxury goods and items that fall under the sin category, such as aerated drinks, tobacco, luxury cars, pan masala, etc. | 28% + CESS |