GST Rate: 12%
Non-AC hotels, business class air tickets, work contracts, ayurvedic and homeopathy medicines, mobile phones will fall under this category.
GST Rate: 18%
Biscuits, pastries and cakes, AC hotels, telecom services, financial services, restaurants at 5-star hotels, computers, IT services, branded garments, etc will fall under this category.
GST Rate: 28%
Automobiles, pan masala, chewing gum, private-run lotteries, race club betting, movie tickets above Rs 100, five-star hotels with Rs 7, 500 or above tariff, etc will fall under this category.