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महाराष्ट्र राज्य शिक्षण मंडळएचएससी वाणिज्य (इंग्रजी माध्यम) इयत्ता १२ वी

Find out the GST rates prescribed by government for different types of goods and services. Make a list of it. Refer GST Council decision for latest GST rates.

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प्रश्न

Find out the GST rates prescribed by government for different types of goods and services. Make a list of it. Refer GST Council decision for latest GST rates.

सविस्तर उत्तर
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उत्तर

GST Rates for Goods and Services

0% GST (Nil Rated/Exempted)

  • Fresh fruits and vegetables
  • Milk, curd, buttermilk, lassi
  • Fresh meat, fish, eggs
  • Salt, jaggery
  • Books, newspapers
  • Education services (schools, colleges)
  • Healthcare services (hospitals, doctors)
  • Life insurance and health insurance (as per the latest reform)

5% GST (Merit Goods/Essential Items)

  • Packaged food items (tea, coffee, sugar, edible oil)
  • Basic FMCG items (soap, shampoo, toothpaste)
  • Medicines (most essential drugs)
  • Footwear and clothing (low price range)
  • Economy class travel (rail/air)
  • Fertilizers and agricultural inputs

18% GST (Standard Goods & Services)

  • Mobile phones, laptops, and computers
  • AC, refrigerator, TV, washing machine
  • Cement, steel, construction materials
  • Restaurants (AC)
  • Banking, insurance services (some categories)
  • Telecom and IT services
  • Automobiles (small cars, bikes)

40% GST (Luxury/Sin Goods – GST 2.0)

  • Luxury cars and SUVs
  • Tobacco products, pan masala
  • Aerated drinks (soft drinks)
  • High-end motorcycles
  • Casinos, gambling services
  • Yachts, private jets
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पाठ 3: Computerised Accounting with GST - Do it yourself [पृष्ठ ५६]

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बालभारती Information Technology (Commerce) [English] Standard 12 Maharashtra State Board
पाठ 3 Computerised Accounting with GST
Do it yourself | Q 4. | पृष्ठ ५६
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