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| RATE | ITEMS |
| 0% | Fresh fruits and vegetablesMilk (without added flavorings or sweeteners)Curd unpacked (plain and unsweetened)Unpacked food grains (rice, wheat, etc.)Unbranded atta (wheat flour)Salt, Eggs, Natural Honey(unpacked )Fresh meat and fish unpacked (excluding frozen or processed meat and fish)Newspapers , books (academic ) |
| 0.1% | Rough precious stones (diamonds, rubies, sapphires, etc.)Semi-precious stones (amethyst, garnet, period, etc.)Gold, silver, and other precious metals (other than jewellery)Export of goods or services (under certain conditions)Air travel of pilgrims by non-scheduled airlines for religious purposes |
| 3% | Gold ,silver, diamond and platinum. |
| 5% | Processed food items such as frozen vegetables, preserved fruits, etc.Edible oils (other than mustard oil and those covered under higher tax slabs)Tea and coffee (processed and packaged)CoalSolar panels and modules |
| 12% | Processed food items, such as frozen meat products, dairy spreads, and preserved fruits in sugar syrup.Mobile phones and accessories.Medicines not covered under the list of life-saving drugs (those have a lower rate).Umbrella fabrics.Coir mats and matting products.Agarbatti (incense sticks).School bags. |
| 18% | Air conditioners and refrigerators.Luxury items like high-end perfumes, cosmetics, and toiletries.Electrical goods like ceiling fans, LED lights, and electrical transformers.Certain types of fabrics and textiles.Furniture and fittings like office chairs, tables, and wooden furniture.Cement.Industrial oils and lubricants.Printer cartridges and toners.Spectacles, lenses, and contact lenses.Cameras and video recorders. |
| 28% | Luxury goods such as high-end cars, motorcycles, and yachts.Cigarettes, tobacco products, and pan masala.Chewing gum, chocolates, and sweets.Gaming consoles and accessories.Five-star hotel accommodations.Health and fitness services in luxury spas and wellness centres.Air travel in business class or first class |
Happy
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Sad
0 %
Excited
100 %
Sleepy
0 %
Angry
0 %
Surprise
0 %