| GST Type |
Product Examples |
| 5% |
Milk and Dairy Products, Apparel and Clothing, Solar Panels, Air Travel (Economy Class), Fast Food |
| 12% |
Books (Other than school books), Furniture and Home Decor, Stationery Items, Sports Equipment |
| 18% |
Smartphones, Laptops and Computers, Perfumes and Cosmetics, LED Bulbs and Lights, Washing Machines, Chocolate and Confectionery |
| 28% |
Luxury Watches, Soft Drinks and Beverages, Luxury Cars |
| 0% (Zero-rated) |
School Books, Sanitary Napkins, Organic Fertilizers |
| Exempted |
Medicine |