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 |