GST RATE
0%
Applicable Goods and Services
Essential goods such as milk, eggs, curd and educational services
Purpose
Ensures affordability and accessibility for essential items and services
GST RATE
5%
Applicable Goods and Services
Item like coal, edible oils, tea, domestic LPG, and life saving drugs.
Purpose
Promotes accessibility to basic necessities
GST RATE
12%
Applicable Goods and Services
Goods such as butter, ghee, computers, fruit juice, and packed coconut water.
Purpose
Balances affordability and revenue Generation
GST RATE
18%
Applicable Goods and Services
Product like hair oil,capital goods, toothpaste industries and toiletries.
Purpose
Aims to maintain tax revenue while ensuring reasonable consumer prices.
GST RATE
28%
Applicable Goods and Services
High-end items like luxury cars, motorcycle, ACs Fridge, sin goods like cigarettes and aerated drinks
Purpose
Applies the highest GST Rate with additional cess on some items to manage luxury and non-essential goods