For products where GST is included in MRP
For services where GST is added to base price
| Category | GST Rate | Examples |
|---|---|---|
| Exempted | 0% | Fresh milk, eggs, bread, vegetables |
| Lower Rate | 5% | Tea, coffee, edible oil, medicines |
| Standard Rate | 12% | Butter, cheese, mobile phones |
| Standard Rate | 18% | Soap, toothpaste, AC restaurants |
| Premium Rate | 28% | Luxury cars, cigarettes, aerated drinks |