| DESCRIPTION | IGST / SGST+CGST Tax Rate [2020] |
| School bags | 18% |
| Reduced Rate | 12% |
| Super Reduced Rate | 5% |
| Peak Rate | 40% |
| Relevant for sin goods -Aerated waters and Lemonade | 28% + 12% cess |
| Relevant for sin goods – Pan Masala (without tobacco) | 28% + 60% cess |
| Exempt Books | |
| General Exempt | |
| Always Nontaxable | |
| General Books | |
| Printed Matter | 5% |
| Caps | 18% |
| Consumer Electronics | 28% |
| Mobile Phones | 12% |
| Chappals above MRP of Rs. 500/- | 18% |
| Motorcycle Helmets | 18% |
| Baby Diapers | 12% |
| Sanitary Napkins | 12% |
| Silk Sarees | 5% |
| Silk Fabrics | 5% |
| Footwear above MRP of Rs. 500/- | 18% |
| Fashion Jewellery/Imitation Jewellery | 3% |
| Non-electronic toys and games | 12% |
| Sunglasses | 28% |
| Ink cartridges | 28% |
| Operational and Productivity Software | 18% |
| Pencils | 12% |
| Color pencils | 12% |
| Crayons | 12% |
| MP3 Players | 28% |
| Multimedia Speakers | 18% |
| Always Taxable | 18% |
| Feeding bottle and nipple | 12% |
| Rulers | 12% |
| Erasers | 12% |
| Watches | 18% |
| Oil pastels | 12% |
| Hand Bags & Purses- Ladies | 18% |
| Hand Bags & Purses- Gents | 18% |
| Cutlery | 18% |
| Exercise book, drawing book | 12% |
| Handicrafts | 18% |
| Information Technology Products | 18% |
| CFL Bulbs & Lights | 12% |
| LED Lights | 12% |
| Camera | 28% |
| Mobile Phones Accessories | 18% |
| Pens | 18% |
| Footwear upto MRP of Rs. 500/- | 5% |
| Staplers | 18% |
| Chappals upto MRP of Rs. 500/- | 5% |
| Battery operated and electric toys | 18% |
| Electronic Toys | 18% |
| Readymade Garments upto Rs. 1000/- | 5% |
| Readymade Garments above Rs. 1000/- | 12% |
| Hosiery upto Rs. 1000/- | 5% |
| Hosiery above Rs. 1000/- | 12% |
| Bed sheets, pillow covers, bed-spreads, bed-covers, napkins, table cloth, duster, handkerchief, sataranchi and blankets upto MRP of Rs. 1000/- | 5% |
| Bed sheets, pillow covers, bed-spreads, bed-covers, napkins, table cloth, duster, handkerchief, sataranchi and blankets above MRP of Rs. 1000/- | 12% |
| Towels upto MRP of Rs. 1000/- | 5% |
| Towels above MRP of Rs. 1000/- | 12% |
| Door mats, handicrafts, table mats, wall hangings made of jute upto MRP of Rs. 1000/- | 5% |
| Door mats, handicrafts, table mats, wall hangings made of jute above MRP of Rs. 1000/- | 12% |
| Floor cloth, duster and other cleaning cloth upto Rs. 1000/- | 5% |
| Floor cloth, duster and other cleaning cloth above Rs. 1000/- | 12% |
| Raincoat upto Rs. 1000/- | 5% |
| Raincoat above Rs. 1000/- | 12% |
| Cold Drinks, Aerated Drinks and Soda; | 28% + 12% cess |
