| Category | Items | Old GST Rate | New GST Rate |
|---|---|---|---|
| Daily Essentials | Hair Oil, Shampoo, Toothpaste, Toilet Soap, Tooth Brushes, Shaving Cream | 18% | 5% |
| Butter, Ghee, Cheese & Dairy Spreads | 12% | 5% | |
| Pre-packaged Namkeens, Bhujia & Mixtures | 12% | 5% | |
| Utensils | 12% | 5% | |
| Feeding Bottles, Baby Napkins, Clinical Diapers | 12% | 5% | |
| Sewing Machines & Parts | 12% | 5% | |
| Agriculture | Tractor Tyres & Parts | 18% | 5% |
| Tractors | 12% | 5% | |
| Bio-Pesticides, Micro-Nutrients | 12% | 5% | |
| Drip Irrigation Systems & Sprinklers | 12% | 5% | |
| Agricultural & Horticultural Machinery | 12% | 5% | |
| Healthcare | Individual Health & Life Insurance | 18% | Nil |
| Thermometer | 18% | 5% | |
| Medical Grade Oxygen | 12% | 5% | |
| Diagnostic Kits & Reagents | 12% | 5% | |
| Glucometer & Test Strips | 12% | 5% | |
| Corrective Spectacles | 12% | 5% | |
| Automobiles | Petrol & Hybrid Cars (≤1200 CC, ≤4000mm) | 28% | 18% |
| Diesel & Hybrid Cars (≤1500 CC, ≤4000mm) | 28% | 18% | |
| 3-Wheeled Vehicles | 28% | 18% | |
| Motorcycles (≤350 CC) | 28% | 18% | |
| Goods Transport Vehicles | 28% | 18% | |
| Education | Maps, Charts, Globes | 12% | Nil |
| Pencils, Sharpeners, Crayons, Pastels | 12% | Nil | |
| Exercise Books & Notebooks | 12% | Nil | |
| Eraser | 12% | Nil | |
| Process Reforms | Automatic GST Registration (within 3 days) | - | - |
| Provisional Refunds for Zero-Rated & Inverted Duty Supplies | - | - |

