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📌Starting 22nd September 2025, India’s GST structure has been simplified into three key slabs: 💸 GST Slabs Simplified👉 🟢 0% GST (Exempted) • Food & Beverages: Ultra-High Temperature (UHT) milk, chena/paneer (pre-packaged and labelled), pizza bread, khakhra, chapathi, roti. • Medicines & Health: Life-saving drugs, cancer medications, treatments for rare diseases, individual life and health insurance policies. • Stationery: Maps, charts, globes, pencils, sharpeners, crayons, pastels, exercise books, notebooks, erasers. • Agriculture: Live horses, certain dried fruits and nuts (e.g., almonds, pistachios, cashews), dried fruits like dates, figs, pineapples, avocados, guavas, mangoes, citrus fruits (oranges, mandarins, grapefruit, lemons, limes). • Animal Products: Pig and poultry fat, bovine, sheep, goat fats, lard stearin, lard oil, tallow oil, fish and marine mammal oils, wool grease, lanolin, other animal fats and oils, hydrogenated animal or microbial fats and oils. • Food Additives: Malt (roasted or not), starches, inulin, vegetable saps, extracts, agar, thickeners. • Miscellaneous: Bidi wrapper leaves (tendu), Indian katha.   🔵 5% GST • Personal Care: Hair oil, shampoo, toothpaste, toilet soap, toothbrush, shaving cream. • Dairy Products: Butter, ghee, cheese, dairy spreads. • Snacks & Confectionery: Namkeens, biscuits, corn flakes, bulgur wheat, cakes, pastries. • Beverages: Coconut water (packaged), fruit pulp or juice-based drinks (non-carbonated), plant-based milk drinks, soya milk drinks. • Medical Supplies: Thermometers, medical grade oxygen, diagnostic kits and reagents, glucometer and test strips, corrective spectacles. • Household Items: Sewing machines and parts, feeding bottles, napkins for babies and clinical diapers. • Agricultural Equipment: Tractor tyres, parts, tractors. • Footwear & Textiles: Footwear and textiles priced up to ₹2,500. • Furniture: Handicraft items made from bamboo, cane, wood, metal, plastic, including tables, racks, almirahs, stools, partitions, cradles, swings, baby chairs.    🟡 18% GST • Automobiles: Small cars (petrol & petrol hybrid not exceeding 1200 cc & 4000 mm, diesel & diesel hybrid up to 1500 cc & 4000 mm), motorcycles (350 cc & below), three-wheeled vehicles, motor vehicles for the transport of goods. • Electronics: Air conditioners, televisions (above 32″), monitors & projectors, dishwashing machines, road tractors of engine capacity more than 1800 cc. • Hotel & Travel: Hotel rooms priced up to ₹7,500, economy class air tickets. • Construction Materials: Cement (Portland, aluminous, slag, super sulphate, etc.). • Footwear & Textiles: Footwear and textiles priced above ₹2,500. • Miscellaneous: Bidis, certain agricultural machinery.    🔴 40% GST (Luxury & Sin Goods) • Tobacco Products: Cigarettes, cigars, cheroots, cigarillos, pan masala, gutka, chewing tobacco, bidis, other manufactured tobacco & substitutes, tobacco/nicotine products for inhalation (without combustion). • Beverages: Aerated waters containing added sugar or flavour, caffeinated beverages, non-alcoholic beverages. • Luxury Items: Motorcycles exceeding 350 cc, aircraft for personal use, yachts, revolvers and pistols. • Entertainment & Gambling: Betting, casinos, gambling, horse racing, lottery, and online money gaming. ✨ Key Highlights • Individual life & health insurance policies are GST exempt. • Tax filing becomes simpler and more efficient. • Expected short-term revenue loss (~₹48,000 crore) is offset by boosted consumption and economic activity. 🛒 Impact on Consumers & Businesses • Essentials become more affordable. • Electronics & small cars now attract 18% GST, down from higher rates. • Luxury items and sin goods fall under a 40% tax bracket. 📅 Effective Date: 22nd September 2025 This reform aims to simplify taxation, encourage consumption, and create a smoother business environment.