What comes under the 12% GST rate

The 12% GST rate applies to the following categories and items:

  • Food items, including packaged food and beverages
  • Pharmaceuticals and medicines
  • Sanitary napkins, condoms, and lubricants
  • Hotel room tariffs between INR 1,000 to 7,500 per day
  • Mobile phones and chargers
  • Non-AC restaurants, including takeaway and home delivery
  • Aluminum foil, household items, and kitchen appliances
  • Textile products, such as bed sheets and towels
  • Footwear below INR 1,000

Note: The above list is not exhaustive and GST rates are subject to change. Please provide in a comment what we have missed.

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One response to “What comes under the 12% GST rate”

  1. GST Rate Rationalization— An Analytical Outlook – Tax, Accounting, and Finance Chronicle

    […] Bansal, Tax Partner at White and Brief, underscores the influence of political allies on the GST rate rationalization agenda. Despite the BJP-led NDA securing a majority in the Lok Sabha elections, the […]

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