The GST Council has fixed the tax rate, India a single market from 1 April 2017.
GST (Goods & Services Tax) is an indirect tax throughout India to replace taxes levied by the central and state governments.
GST Council has fixed different tax structure of 5 percent, 12 percent, 18 percent and 28 percent.
5 Percent Tax:
Sugar, coffee (except instant), Insulin, Spices, tea, Edible oil, spices, pizza bread, rusk, Sabu dana, kerosene, fish fillet, packaged food items, footwear below Rs 500, Raisin, Ice and snow, Bio gas, lifeboats, Cashew nut, Cashew nut in shell, Apparel below Rs 1000, Kites, revenue stamps, Mithai (Indian Sweets), Life-Saving drugs, Coal
Railways, Air transport, Small restaurants.
12 Percent Tax :
Computers, Frozen meat products, butter, cheese, ghee, dry fruits in packaged, Apparel above Rs 1000, picture books, umbrella, sewing machine, cellphones, Ketchup & Sauces, animal fat, sausage, fruit juices, Ayurvedic medicines, tooth powder, coloring books, cake servers, corrective, Playing cards, chess board, carom board, fish knives, tongs, Spectacles
Fertilizers, Non-AC hotels, Business class air ticket,
18 Percent Tax :
Biscuits (All types) flavored refined sugar, pasta, cornflakes, pastries and cakes, software, Tobacco, footwear costing more than Rs 500, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, note books, Printers [other than multifunction printers], Electrical Transformer, CCTV, Optical Fiber, Bamboo furniture, Swimming pools, padding pools, Steel products, Printed circuits boards, Camera, Speakers , Monitors, Kajal pencil sticks, Aluminum foils, Weighing, Printers, Hair oil, toothpaste and soap
AC hotels, Rooms between Rs 2,500 to Rs 7,500, Restaurants five-star hotels, telecom services, IT services, branded garments.
28 Percent Tax :
Small cars (+1% or +3% Percent),
Premium Luxury cars & sin items like BMWs, Audi, Mercedes Benz cigarettes and aerated drinks (+15% Percent), High-end motorcycles (+15% cess),
AC and fridge, ATM, vending machines, vacuum cleaner, shavers, hair clippers, pan masala, aerated water, paint, deodorants, shaving creams, after shave, hair shampoo, Bidis, chewing gum, chocolate not containing cocoa, wafers coated with chocolate, dye, sunscreen, wallpaper, ceramic tiles, water heater, dishwasher, weighing machine, washing machine, aircraft for personal use.
Hotels with room tariffs above Rs 7,500 , Race club betting, cinema, 5-star hotels, Private-run lotteries.
For more detailed tax rates to different products please click in this link : GST_rate_scheduled