4. GST Slab Transitions: Old → New
From 12% / 18% → 5%
Packaged foods: namkeen, bhujiya, sauces, instant noodles, chocolates, coffee, cornflakes, butter, ghee
Toiletries & personal care: hair oil, shampoos, toothpaste, toothbrushes, toilet soaps, shaving cream
Household items: tableware, kitchenware, feeding bottles, diapers, sewing machines, bicycles
Medical & diagnostic: thermometers, glucometers, diagnostic kits, oxygen, bandages, spectacles
Agricultural goods: tractor parts, fertilizers (sulfuric/nitric acid, ammonia), bio-pesticides, drip systems
Labour-intensive & home goods: handicrafts, marble/granite blocks, textile yarns/fibres
From 28% → 18%
Electronics & appliances: TVs, air-conditioners, dishwashers
Automobiles & transport: small cars, motorcycles ≤ 350 cc, three-wheelers, buses, trucks, ambulances
Infrastructure: cement
Auto parts (uniform rate across all components)
From Any → 40% (Luxury & Sin Goods)
Tobacco and related: pan masala, cigarettes, gutka, chewing tobacco, bidis
Beverages: aerated, caffeinated, sugary non-alcoholic drinks
Luxury transport & recreation: VIP motorcycles > 350 cc, luxury cars, yachts, personal aircraft
Services: gambling, casinos, lotteries, online betting, sporting event tickets (e.g., IPL)
To 0% (Fully Exempt)
Essentials: UHT milk, paneer, Indian breads (roti, paratha, khakhra), pizza bread
Insurance: Individual life and Health Insurance
Medications: 33 lifesaving drugs, plus 3 cancer/rare disease medications (from 5%)
Stationery & Education: maps, charts, globes, pencils, exercise books, erasers
