Description of goods |
Pre-GST rate |
GST rate |
Wheat |
2.5% |
0% |
Rice |
2.47% |
0% |
Unbranded flour |
3.5% |
0% |
Curd/lassi/butter milk |
4% |
0% |
Unbranded natural honey |
6% |
0% |
Ultra high temperature (UTH) milk |
6% |
5% |
Tea (other than unprocessed green leaves of tea) |
6% |
5% |
Milk powder |
6% |
5% |
Sugar |
6% |
5% |
Sweetmeats |
7% |
5% |
Vegetable edible oils |
6% |
5% |
Spices |
6% |
5% |
Ketchup and sauces |
12% |
12% |
Mustard sauces |
12% |
12% |
Toppings, spreads and sauces |
12% |
12% |
Mineral water |
27% |
18% |
Sugar confectionery |
21% |
18% |
Children`s picture/drawing/colouring book |
7% |
0% |
Footwear of RSP (retail sale price) up to Rs. 500
per pair |
10% |
5% |
Kerosene pressure lantern |
8% |
5% |
Coal |
9% |
5% |
Tooth powder |
12% |
12% |
LED |
15% |
12% |
X-ray films for medical use |
23% |
12% |
Diagnostic kits and reagents |
16% |
12% |
Fixed speed diesel engines of power not exceeding 15HP |
16% |
12% |
Fly ash bricks and fly ash blocks |
16% |
12% |
Sewing machine |
16% |
12% |
Hair oil |
27% |
18% |
Toothpaste |
27% |
18% |
Soap |
27% |
18% |
Footwear of RSP more than Rs. 500 per pair |
21% |
18% |
LPG stove |
21% |
18% |
Aluminum foil |
19% |
18% |
School bag |
22% |
18% |
Printers (other than multifunction printers) |
19% |
18% |
Staplers |
27% |
18% |
Tractor rear tyres and tractor rear tyre tubes |
20% |
18% |
Helmet |
20% |
18% |
CCTV |
19% |
18% |
Baby carriages |
27% |
18% |
Plastic tarpaulin |
19% |
18% |
Bamboo furniture |
23% |
18% |
Headgear and parts thereof |
27% |
18% |
Cement |
29% |
28% |