0%Fresh food, milk, books, many medicines
5%Daily essentials — packaged food, soap, medicines, farm gear, apparel ≤₹2,500
18%Standard — electronics, phones, small cars, services, most goods
40%Luxury & sin — luxury cars, big bikes, tobacco, fizzy drinks, betting
3%Gold, silver, jewellery
1.5%Cut & polished diamonds
0.25%Rough / uncut diamonds