GST Rate Schedule for Goods and Services
| Tax Rates | Products |
| 5% | Edible oil, sugar, spices, tea, coffee (except instant) Coal (instead of current 11.69%) Mishti/Mithai (Indian Sweets) Life-saving drugs |
| 12% | Computers, Processed food Services on Non-AC restaurants |
| 18% | Hair oil, toothpaste and soaps (currently at 28%) Capital goods and industrial intermediaries (big boost to local industries) Restaurants serving alcohol |
| 28% | Small cars (+1% or 3% cess) Consumer durables such as AC and fridge Luxury & sin items like BMWs, cigarettes and aerated drinks (+15% cess) High-end motorcycles (+15% cess) Beedis are NOT included here |
- education, healthcare are going to be exempted from GST