सामान या सेवा
|
GST के बाद का टैक्स (%)
|
GST के पहले का टैक्स (%)
|
Cereals
|
0
|
0
|
Rice
|
0
|
0
|
Wheat
|
0
|
0
|
Pulses
|
0
|
0
|
Milk
|
0
|
0
|
Sugar
|
5
|
5
|
Tea
|
5
|
5
|
Coffee
|
5
|
5
|
Edible Oil
|
5
|
5
|
Biscuits
|
18
|
32
|
Corn Flakes
|
18
|
32
|
Ice Creams
|
18
|
32
|
Chocolates
|
28
|
33
|
Hair Oil, Soaps, Toothpaste
|
18
|
24
|
Shampoo, Face Cream
|
28
|
39
|
Silk and Jute
|
0
|
5
|
Cotton
|
5
|
5
|
Man Made Fibre
|
18
|
18
|
Ayurveda
|
12
|
9
|
Footwear <Rs 500
|
5
|
14
|
Footwear>Rs500
|
18
|
14
|
TV, AC, Fridge, Washing Machine, Furniture
|
28
|
33
|
Gold
|
3
|
2
|
Smartphones
|
12
|
17
|
Cement
|
28
|
31
|
Insurance Premium
|
18
|
15
|
Banking Charges
|
18
|
15
|
Telephone, Mobile
|
18
|
15
|
Movie Tickets
|
28
|
40
|
Cab Rides-Ola, UBER
|
5
|
6
|
Maintenance Charges(>Rs 5000)
|
18
|
16
|
Railway-Non AC
|
0
|
0
|
Railway AC
|
5
|
5
|
Air travel Economy Class
|
5
|
6
|
Air Travel Business Class
|
12
|
9
|
Healthcare
|
0
|
5
|
Education
|
0
|
0
|
Hotel Booking(Less Than Rs 1000)
|
0
|
15
|
Hotel Booking (Rs 1000-Rs 2500)
|
12
|
15
|
Hotel Booking (Rs 2500-Rs 5000)
|
18
|
15
|
Luxury Hotels
|
28
|
15
|
Restaurants (Turnover Less Than Rs 50 Lakhs)
|
5
|
15
|
Non AC Restaurants
|
12
|
15
|
AC with Liquor license
|
18
|
20
|
5 Star Hotels
|
28
|
15
|
Small Cars Diesel
|
31
|
28
|
Small Cars Petrol
|
29
|
26
|
Mid Sized
|
43
|
41
|
Luxury Cars
|
43
|
45
|
SUVs
|
43
|
48
|