CGST, SGST and IGST- rates of common items
| Goods | CGST | SGST | IGST |
| Household necessities like coffee (except instant), tea, spices, edible oil,and sugar. Life-saving drugs, coal and Indian sweets are coveredunder present GST slab. | 2.5% | 2.5% | 5% |
| Processed Food and computers | 6% | 6% | 12% |
| Hair oil, soap and toothpaste, Capital goods and Industrial intermediaries. | 9% | 9% | 18% |
| Luxury items, premium cars and consumers durables such as AC and refrigerator, cigarettes, aerated drinks, and High-end motorcycles | 14% | 14% | 28% |
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