| SAC | 9992 | Education services — coaching, tuition, private classes | 18% | Education | Recognized schools exempt under 12/2017 |
| SAC | 999210 | Pre-primary education services | 0% | Education | Exempt |
| SAC | 999220 | Primary education services (Classes 1–5) | 0% | Education | Exempt |
| SAC | 999230 | Secondary education services (Classes 6–12) | 0% | Education | Exempt |
| SAC | 999240 | Higher secondary education (Class 11–12) | 0% | Education | Exempt |
| SAC | 999251 | University-level education / degree courses | 0% | Education | Exempt |
| SAC | 999293 | Computer training / vocational IT courses | 18% | Education | Taxable at 18% |
| SAC | 9993 | Health and social care services | 0% | Healthcare | Exempt for clinical services |
| SAC | 999311 | Inpatient services — hospitals | 0% | Healthcare | Exempt |
| SAC | 999312 | Medical consultation / OPD services | 0% | Healthcare | Exempt |
| HSN | 3004 | Medicines / pharmaceutical preparations | 12% | Healthcare | Standard 12% GST |
| HSN | 9019 | Therapeutic / orthopaedic appliances | 12% | Healthcare | 12% GST |
| SAC | 9954 | Construction services — residential/commercial | 12% | Construction | 12% on under-construction, exempt on completed |
| SAC | 995411 | Construction of residential building | 12% | Construction | 12% with ITC, 5% without ITC option |
| SAC | 995412 | Construction of industrial/commercial building | 18% | Construction | 18% with full ITC |
| HSN | 2517 | Sand, gravel, crushed stone | 5% | Construction | 5% GST |
| HSN | 6810 | Cement articles / concrete blocks | 28% | Construction | 28% GST |
| HSN | 7214 | Iron / steel bars and rods | 18% | Construction | 18% GST |
| HSN | 5208 | Woven cotton fabrics | 5% | Textiles | 5% for fabric |
| HSN | 6101 | Men's overcoats, jackets (>₹1,000) | 12% | Textiles | 12% if value > ₹1,000 |
| HSN | 6201 | Women's overcoats, jackets (>₹1,000) | 12% | Textiles | 12% if value > ₹1,000 |
| HSN | 6301 | Blankets / travelling rugs | 12% | Textiles | 12% GST |
| HSN | 1006 | Rice (branded) | 5% | Food | 5% on branded packed rice |
| HSN | 1101 | Wheat flour (atta) | 0% | Food | Exempt (unbranded) |
| HSN | 0901 | Coffee (roasted/ground) | 5% | Food | 5% GST |
| HSN | 2101 | Tea extracts and concentrates | 5% | Food | 5% GST |
| HSN | 1507 | Soya-bean oil | 5% | Food | 5% on edible oils |
| HSN | 2202 | Aerated waters / soft drinks | 28% | Food | 28% + cess |
| HSN | 2009 | Fruit juices (packaged) | 12% | Food | 12% GST |
| SAC | 9971 | Financial and related services | 18% | Finance | 18% on financial intermediation |
| SAC | 997112 | Banking and credit services | 18% | Finance | 18% GST on processing fee/charges |
| SAC | 997141 | Leasing / rental of goods | 18% | Finance | 18% GST |
| SAC | 997150 | Financial leasing services | 18% | Finance | 18% GST |
| SAC | 997171 | Stock broking and related services | 18% | Finance | 18% GST |
| SAC | 9983 | IT services — software development | 18% | Technology | 18% GST |
| SAC | 998312 | Custom software development | 18% | Technology | 18% GST |
| SAC | 998313 | IT infrastructure/cloud services | 18% | Technology | 18% GST |
| HSN | 8471 | Computers / laptops | 18% | Technology | 18% GST on hardware |
| HSN | 8517 | Mobile phones / smartphones | 12% | Technology | 12% GST on phones <₹20,000 (15,000) |
| SAC | 9972 | Real estate services | 18% | Rent/Real Estate | 18% on commercial rent; residential exempt |
| SAC | 997211 | Rental of residential property | 0% | Rent/Real Estate | Exempt (tenant = individual) |
| SAC | 997212 | Rental of commercial property | 18% | Rent/Real Estate | 18% if landlord registered |
| SAC | 997221 | Property management services | 18% | Rent/Real Estate | 18% GST |
| SAC | 9965 | Goods transport services | 5% | Transport | 5% without ITC, 12% with ITC |
| SAC | 9964 | Passenger transport services | 5% | Transport | 5% for non-AC; AC/premium 12% |
| SAC | 996411 | Rail transport of goods | 5% | Transport | 5% GST |
| SAC | 996511 | Air transport (domestic economy) | 5% | Transport | 5% GST |
| SAC | 996512 | Air transport (business/first class) | 12% | Transport | 12% GST |
| HSN | 8703 | Motor cars and vehicles | 28% | Manufacturing | 28% + cess varies by segment |
| HSN | 8708 | Auto parts and accessories | 28% | Manufacturing | 28% GST |
| HSN | 8501 | Electric motors and generators | 18% | Manufacturing | 18% GST |
| HSN | 8421 | Industrial machinery (filtering) | 18% | Manufacturing | 18% GST |
| HSN | 2709 | Crude petroleum oil | 0% | Manufacturing | Outside GST (state levy) |
| HSN | 8541 | Semiconductors / diodes | 18% | Manufacturing | 18% GST |
| SAC | 999691 | Fitness/gym membership services | 18% | Education | 18% GST on gym memberships |
| HSN | 9506 | Sports equipment / gym equipment | 18% | Manufacturing | 18% GST |
| SAC | 9961 | Wholesale trade services | 18% | Finance | 18% on agent/commission |
| SAC | 9984 | Telecommunications services | 18% | Technology | 18% GST |
| SAC | 9982 | Legal and accounting services | 18% | Finance | 18% GST |
| SAC | 998221 | Accounting, bookkeeping services | 18% | Finance | 18% GST |
| HSN | 4901 | Printed books | 0% | Education | Exempt |
| HSN | 4902 | Newspapers, journals | 0% | Education | Exempt |
| HSN | 7113 | Jewellery — gold/silver | 3% | Manufacturing | 3% GST on jewellery |
| HSN | 7108 | Gold (unwrought/semi-manufactured) | 3% | Manufacturing | 3% GST |