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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