- 5 per cent GST on pre-packed, labelled food items like atta, paneer, and curd
- 12 per cent GST on hotel rooms with the tariff of up to Rs 1,000/day, maps and charts
- 5 per cent GST on hospital rooms, except ICU, with rent above Rs 5,000
- 18 per cent GST on tetra packs, and cheques — lose or in book form
- 18 per cent on LED lamps, ink, knives, blades, pencil sharpener, blades, spoons, forks, ladles, skimmers, skimmers, cake servers; printing, writing and drawing ink; fixture and their metal printed circuits board
- 12 per cent GST on solar water heater instead of the previous 5 per cent
- Works contract for roads, bridges, railways, metro, effluent treatment plant, crematorium and others by 18 per cent
- 18 per cent GST on RBI, Irda, and Sebi services and renting of a residential dwelling to business entities
- 12 per cent GST on bio-medical waste treatment facilities
- 5 per cent GST on ostomy appliances and on the transport of goods and passengers by ropeways from the previous 12 per cent
- 12 per cent tax against the previous 18 per cent for renting trucks, goods carriage where the cost of fuel is included
- GST exemption on air travel to and from north-eastern states and Bagdogra restricted to economy class only
- 5 per cent GST on electric vehicles, whether or not fitted with a battery pack
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