GST is India's biggest tax reform since independence, unifying multiple indirect taxes into one comprehensive system.
| Rate | Category | Examples |
|---|---|---|
| 0% | Essential Items | Fresh milk, vegetables, bread |
| 5% | Basic Necessities | Sugar, tea, spices |
| 12% | Standard Rate 1 | Packaged foods, clothing |
| 18% | Standard Rate 2 | Electronics, machinery |
| 28% | Luxury Items | Cars, luxury goods |
Central Goods and Services Tax collected by the Central Government on intra-state sales.
State Goods and Services Tax collected by the State Government on intra-state sales.
Integrated Goods and Services Tax applicable on inter-state sales and imports.
Union Territory Goods and Services Tax for transactions within Union Territories.
