New GST Rates: Which government earns how much from the 516 items used in your home? See the list..

New GST rates have come into effect in the country since September 22nd. But do you know how many types of GST there are, or rather, how many taxes you have to pay on the goods you purchase?

Actually, GST is divided into two parts: CGST and SGST. CGST, or Central GST, goes to the central government. SGST, or State GST, goes to the state government. If goods are transferred from one state to another, IGST is levied on them. This is collected by the central government and later distributed among the states.

9% GST is levied on 640 items
Along with the GST reforms, the government has also released a list of items subject to CGST. It states that the government will apply 2.5% CGST to 516 items, 9% to 640 items, 14% to 6 items, and 20% to 13 items.

Additionally, 15 types of goods will be taxed at 1.5% and 174 items will be taxed at zero. Therefore, it's important to understand how much of the GST you pay on the goods you purchase goes to the state government and how much to the central government. Let's understand its calculations.

How is GST distributed?
According to the GST Council, if an item costs ₹1,000 and is subject to 5% GST, the total price = ₹1,000 + (₹1,000 × 5/100) = ₹1,000 + 50 = ₹1,050. This means that half of the GST levied on ₹1,000, i.e., 2.5%, is divided between the central government and the other half between the state government (IGST distribution). Furthermore, if a state imposes GST on goods shipped to another state, the entire amount goes to the state that sent the goods.

Price of goods - 1000 rupees
GST - 5%, i.e., 50 rupees
CGST - 50 ÷ 2 = 25 rupees
SGST - 50 ÷ 2 = 25 rupees
How much does the central government earn from goods?
Now, you need to know how much money your state government and central government earn from the taxes levied on the goods you buy. That is, how much CGST and SGST are levied on the goods you buy. Here's a list of everyday items on which you pay both types of taxes. See the full list:

Serial No. Item CGST
1 Rice (pre-packed) 2.50%
2 Wheat flour (pre-packed) 2.50%
3 Wheat, barley, ragi, millet, maize 2.50%
4 Pulses (arhar, mung, lentil, gram, etc.) 2.50%
5 Milk and cream 2.50%
6 Yogurt, lassi, butter 2.50%
7 Ghee and other dairy fats 2.50%
8 Butter, cream 2.50%
9 Eggs (shell and off) 2.50%
10 Sugar, jaggery, 2.50%
11 Salt 2.50%
12 Mustard oil 2.50%
13 Groundnut oil 2.50%
14 Soybean oil 2.50%
15 Sunflower oil 2.50%
16 Coconut oil 2.50%
17 Palm oil 2.50%
18 Olive oil 2.50%
19 Other vegetable oils 2.50%
20 Tea (all types) 2.50%
21 Coffee (roasted and unroasted) 2.50%
22 Turmeric 2.50%
23 Chillies 2.50%
24 Ginger 2.50%
25 Coriander 2.50%
26 Cumin 2.50%
27 Fennel 2.50%
28 Cardamom 2.50%
29 Cloves 2.50%
30 Cinnamon 2.50%
31 Nutmeg 2.50%
32 Celery 2.50%
33 Fenugreek seeds 2.50%
34 Black pepper 2.50%
35 Spice mixtures (Garam Masala, etc.) 2.50%
36 Biscuits 2.50%
37 Namkeen, Bhujia, Mixtures 2.50%
38 Papad 2.50%
39 Roti, Chapati, Khakhra 2.50%
40 Pastries, Cakes 2.50%
41 Ice Cream 2.50%
42 Chocolate, Candy 2.50%
43 Packaged Bread 2.50%
44 Pasta, Noodles, Spaghetti 2.50%
45 Salted Sevai and Semolina 2.50%
46 Tomato Sauce and Other Sauces 2.50%
47 Soup Powder 2.50%
48 Pickles 2.50%
49 Honey (Natural) 2.50%
50 Dry Fruits (Cashews, Almonds, Raisins) 2.50%
51 Dates 2.50%
52 Figs 2.50%
53 Makhana 2.50%
54 Coconut (Dried and Fresh) 2.50%
55 Peanuts 2.50%
56 Flax seeds 2.50%
57 Sesame seeds 2.50%
58 Sunflower seeds 2.50%
59 Rapeseed and mustard seeds 2.50%
60 Amchur powder 2.50%
61 Tamarind 2.50%
62 Fruit juices and juices 2.50%
63 Lemon 2.50%
64 Orange 2.50%
65 Mango 2.50%
66 Apple 2.50%
67 Banana 2.50%
68 Guava 2.50%
69 Grapes 2.50%
70 Watermelon and muskmelon 2.50%
71 Papaya 2.50%
72 Pomegranate 2.50%
73 Potato 2.50%
74 Onion 2.50%
75 Tomato 2.50%
76 Green chillies 2.50%
77 Ladyfinger 2.50%
78 Brinjal 2.50%
79 Cabbage 2.50%
80 Peas 2.50%
81 Capsicum 2.50%
82 Spinach 2.50%
83 Fenugreek Leaves 2.50%
84 Bottle Gourd 2.50%
85 Pumpkin 2.50%
86 Ridge Gourd 2.50%
87 Bitter Gourd 2.50%
88 Sweet Potato 2.50%
89 Radish 2.50%
90 Ginger-Garlic Paste 2.50%
91 Tomato Puree 2.50%
92 Green Leafy Vegetables 2.50%
93 Packaged Salad Vegetables 2.50%
94 Frozen Vegetables 2.50%
95 Packaged Fruits 2.50%
96 Juice Packs 2.50%
97 Instant coffee 2.50%
98 Green tea 2.50%
99 Energy drinks 2.50%
100 Packaged mineral water 2.50%
101 Sauces, mustards, spiced pastes 2.50%
102 Ready-to-cook soup mixes 2.50%
103 Ice cream and frozen desserts 2.50%
104 Soy protein-based foods 2.50%
105 Namkeen, bhujia, sev 2.50%
106 Diabetic-friendly foods 2.50%
107 Herbal powders and spice mixes 2.50%
108 Packaged mineral water 2.50%
109 Ice cubes and ice 2.50%
110 Flavored soy milk 2.50%
111 Packaged fruit drinks 2.50%
112 Flavored milk drinks 2.50%
113 Cooking oil mixes 2.50%
114 Packaged meat (chicken/mutton) 2.50%
115 Packaged fish 2.50%
116 Jaggery, khandsari 2.50%
117 Candy, sugar-free sweets 2.50%
118 Cocoa powder 2.50%
119 Packaged roti/parantha 2.50%
120 Sweeteners (such as stevia) 2.50%
121 Tinda, tomato, mushroom 2.50%
122 Packaged fruit (preserves) 2.50%
123 Jam, jelly, marmalade 2.50%
124 Packed dried fruits 2.50%
125 Packaged juices 2.50%
126 Coffee powder, tea extracts 2.50%
127 Ready-to-eat mixes 2.50%
128 Instant noodle mixes 2.50%
129 Packaged minerals 2.50%
130 Fruit extracts 2.50%
131 Notebooks, diaries (household use) 2.50%
132 Household articles of bamboo and wood 2.50%
133 Tobacco leaves (in small households) 2.50%
134 Packaged industrial powders 2.50%
135 Clay, slate 2.50%
136 Mineral powders 2.50%
137 Lime, graphite 2.50%
138 Pig iron 2.50%
139 Coal 2.50%
140 Electrical appliances (household use) 2.50%
141 Domestic fans, motors 2.50%
142 Paintings, sculpture decorations 2.50%
143 Household construction materials 2.50%
144 Bulbs, wires and switches 2.50%
145 Household farming equipment 2.50%
146 Sports equipment 2.50%
147 Thermometers, blood pressure machines 2.50%
148 Musical instruments 2.50%
149 Household furniture 2.50%
150 Other household articles 2.50%
151 Tissue paper, napkins 2.50%
152 Soap, handwash 2.50%
153 Incense sticks, candles 2.50%
154 Oil cakes, oil cakes 2.50%
155 Glue, adhesives 2.50%
156 Biodiesel 2.50%
157 Glycerin 2.50%
158 Sanitary napkins, diapers 2.50%
159 Soft drinks, soda 2.50%
160 Packaged cardboard 2.50%
161 Sewing machines 2.50%
162 Industrial machinery 2.50%
163 Food processing machines 2.50%
164 Children's toys 2.50%
165 Plastic containers 2.50%
166 Decorative materials 2.50%
167 Electrical equipment 2.50%
168 Electrical spare parts 2.50%
169 Packaging bags 2.50%
170 Veterinary medicines 2.50%
171 Furniture (wood, plastic) 2.50%
172 Animal feed 2.50%
173 Pesticides 2.50%
174 Fertilizers and organic materials 2.50%
175 Medical lab equipment 2.50%
176 Agricultural Machinery 2.50%
177 Dairy Equipment 2.50%
178 Technical Equipment 2.50%
179 Leather Clothing 2.50%
180 Used Clothes 2.50%
181 Solar Panels 2.50%
182 Cotton Clothing 2.50%
183 Home Decor Textiles 2.50%
184 Cotton Fabric 2.50%
185 LPG/Gas 2.50%
186 Industrial Waste 2.50%
187 Decorative Pictures, Showpieces 2.50%
188 Household Electrical Appliances 2.50%
189 Steel Utensils 2.50%
190 Copper Utensils 2.50%
191 Children's Psychological Toys 2.50%
192 Small Household Machines 2.50%
193 Hygienic Agricultural Equipment 2.50%
194 Ready-to-Eat Food 2.50%
195 Packaged Beverages 2.50%
196 Packaged Agricultural Grains 2.50%
197 Fresh Green Vegetables (Packed) 2.50%
198 Pesticides and Chemicals 2.50%
199 Biofertilizers 2.50%
200 Homemade Agricultural Ingredient 2.50%
201 Bio-Pesticides (Home/Agricultural Use) 2.50%
202 Hair Oil, Shampoo 2.50%
203 Toothpaste and Mouthwash 2.50%
204 Small Furniture Parts 2.50%
205 Hospital Equipment 2.50%
206 Exercise and Fitness Equipment 2.50%
207 Solar Panels 2.50%
208 Homemade Electrical Parts 2.50%
209 Biodiesel 2.50%
210 Veterinary Equipment 2.50%
211 Electronics raw materials 2.50%
212 Artificial limbs and health equipment 2.50%
213 Oil processing materials 2.50%
214 Small motor vehicle parts 2.50%
215 Leather footwear 2.50%
216 Bamboo/wood articles 2.50%
217 Paper products 2.50%
218 Sportswear and gear 2.50%
219 Food processing machinery 2.50%
220 Agricultural bio-products 2.50%
221 Packaging materials 2.50%
222 Hospital furniture 2.50%
223 Mechanical equipment 2.50%
224 Raw materials (basic) 2.50%
225 Paper and magazines 2.50%
226 Tobacco leaves 2.50%
227 Flower vases and decorative materials 2.50%
228 Sports Equipment 2.50%
229 Household Construction Materials 2.50%
230 Flowers and Gardening Items 2.50%
231 Children's Toys 2.50%
232 Household Furniture 2.50%
233 Medical Equipment 2.50%
234 Injections and Medicines 2.50%
235 Utensils and Kitchenware 2.50%
236 Artistic Decorative Items 2.50%
237 Thatching and Building Materials 2.50%
238 Furniture Parts 2.50%
239 Packaged Food 2.50%
240 Agricultural Equipment 2.50%
241 Cotton and Silk Fabrics 2.50%
242 Solar Energy Products 2.50%
243 Paper-Based Products 2.50%
244 Veterinary Equipment 2.50%
245 Food Products 2.50%
246 Handmade Decorations 2.50%
247 Agricultural Products 2.50%
248 Medicinal Products 2.50%
249 Health Equipment 2.50%
250 Energy Equipment 2.50%
251 Household Textiles and Clothing 2.50%
252 Packaged Edible Oil 2.50%
253 Pasta, Macaroni, Noodles 2.50%
254 Khakra, Roti, Chapati 2.50%
255 Biscuits, Cakes, Pastries 2.50%
256 Namkeen, Mixtures 2.50%
257 Soft Drinks, Mineral Water 2.50%
258 Soya Milk (Flavored) 2.50%
259 Fruit Juice 2.50%
260 Ice Cream 2.50%
261 Non-Vegetarian Products 2.50%
262 Fish and Seafood 2.50%
263 Sugar, Jaggery 2.50%
264 Cocoa-based products 2.50%
265 Vegetarian spices 2.50%
266 Medicinal bio-products 2.50%
267 Fruit extracts 2.50%
268 Dried fruits and nuts 2.50%
269 Tobacco leaves 2.50%
270 Minerals 2.50%
271 Cement, gravel, etc. 2.50%
272 Electrical equipment 2.50%
273 Agricultural equipment and parts 2.50%
274 Household cleaning materials 2.50%
275 Notebooks and stationery 2.50%
276 Children's toys 2.50%
277 Fashion products (general) 2.50%
278 Books and educational materials 2.50%
279 Natural oils 2.50%
280 Fertilizers and agrochemicals 2.50%
281 Fisheries products 2.50%
282 Biodegradable packaging 2.50%
283 Solar batteries and panels 2.50%
284 Pharmaceutical equipment 2.50%
285 Paper bags 2.50%
286 Diapers, sanitary napkins 2.50%
287 Wooden/bamboo household articles 2.50%
288 Furniture parts 2.50%
289 Hair oil, shampoo 2.50%
290 Fitness equipment 2.50%
291 Household plastic products 2.50%
292 Electrical parts 2.50%
293 Leather products 2.50%
294 Mechanical tools 2.50%
295 Cotton and woolen fabrics 2.50%
296 Veterinary supplies 2.50%
297 Stuffing materials (pillows, cushions) 2.50%
298 Solar shade products 2.50%
299 Household construction materials 2.50%
300 Household and agricultural goods 2.50%
301 Food articles for household use 2.50%
302 Motor vehicle equipment 2.50%

303 Sports goods 2.50%
304 Leather products and accessories 2.50%
305 Jute and cotton bags 2.50%
306 Street lights and electrical goods 2.50%
307 Pharmaceutical equipment 2.50%
308 Household electrical machinery 2.50%
309 Paper and stationery 2.50%
310 Jewellery and ornaments 2.50%
311 Packaging material 2.50%
312 House building material 2.50%
313 Solar generators and batteries 2.50%
314 Furniture material 2.50%
315 Children's toys 2.50%
316 Food processing equipment 2.50%
317 Rubber products 2.50%
318 Home decor and handicrafts 2.50%
319 Yarn (cotton and synthetic) 2.50%
320 Bags and cloth boxes 2.50%
321 Sports Goods 2.50%
322 Agricultural Equipment and Chemicals 2.50%
323 Industrial Equipment 2.50%
324 Veterinary Equipment 2.50%
325 Pet Products 2.50%
326 Cosmetics 2.50%
327 Pens, Pencils, and Paper 2.50%
328 Toys and Educational Materials 2.50%
329 Edible Oils and Packaging 2.50%
330 Household Construction Parts 2.50%
331 Solar and Wind Energy Products 2.50%
332 Food (Packaged) 2.50%
333 Soft Drinks and Juices 2.50%
334 Fitness Equipment 2.50%
335 Recreational Goods 2.50%
336 Scientific Equipment 2.50%
337 Household Appliance Parts 2.50%
338 Decorative Items 2.50%
339 Water Energy Equipment 2.50%
340 Biology Equipment 2.50%
341 Household Kitchen Appliances 2.50%
342 Tobacco Leaves 2.50%
343 Household Appliances 2.50%
344 Medical Supplies 2.50%
345 Wood Products 2.50%
346 Textiles 2.50%
347 Auto Parts 2.50%
348 Packaging Materials 2.50%
349 Food Processing Materials 2.50%
350 Other Household Essentials 2.50%
351 Furniture and Decor 2.50%
352 Baby Supplies and Toys 2.50%
353 Medicinal and Biological Products 2.50%
354 Electric Kits 2.50%
355 Packaging Materials 2.50%
356 Agricultural and Veterinary Equipment 2.50%
357 Plastic and rubber products 2.50%
358 Sports and fitness goods 2.50%
359 Wooden household articles 2.50%
360 Clothing and fabric 2.50%
361 Food processing machines 2.50%
362 Consumable household articles 2.50%
363 Animal feed and agricultural articles 2.50%
364 Decoration and crafts 2.50%
365 Medical equipment 2.50%
366 Electrical equipment 2.50%
367 Stationery products 2.50%
368 Plants and nursery material 2.50%
369 Sports goods 2.50%
370 Fireworks and crackers 2.50%
371 Spices and food articles 2.50%
372 Packaged water and beverages 2.50%
373 Meat and fish 2.50%
374 Sugar and sweeteners 2.50%
375 Beauty and personal care products 2.50%
376 Pharmaceutical products 2.50%
377 Electronic machinery 2.50%
378 Wood, coal, bamboo etc. 2.50%
379 Packaging and craft materials 2.50%
380 Agricultural fertilizers 2.50%
381 Organic manures and pesticides 2.50%
382 Veterinary products 2.50%
383 Plant seeds 2.50%
384 Fitness and sports equipment 2.50%
385 Paper and cardboard 2.50%
386 Home electronic appliances 2.50%
387 Agricultural materials 2.50%
388 Decorative materials 2.50%
389 Furniture parts 2.50%
390 Bamboo and wooden items 2.50%
391 Household bags and storage 2.50%
392 Rubber raw materials 2.50%
393 Veterinary kits 2.50%
394 Machinery and tools 2.50%
395 Industrial spare parts 2.50%
396 Nursing supplies 2.50%
397 Home and office supplies 2.50%
398 Electronic gaming devices 2.50%
399 Kitchen supplies 2.50%
400 Decorative equipment 2.50%
401 Paper products 2.50%
402 Children's toys 2.50%
403 Household items 2.50%
404 Medical equipment 2.50%
405 Agricultural and industrial equipment 2.50%
406 Packaging materials 2.50%
407 Safety equipment 2.50%
408 Agricultural machinery 2.50%
409 Leather products 2.50%
410 Sports Goods 2.50%
411 Steel/Iron/Copper Utensils 2.50%
412 Electronic Parts 2.50%
413 Home Decor and Furniture 2.50%
414 Paper-Based Products 2.50%
415 Pharmaceutical Products 2.50%
416 Plastic Products 2.50%
417 Household Items 2.50%
418 Furniture and Appliances 2.50%
419 Agricultural Equipment 2.50%
420 Computers and Small Appliances 2.50%
421 Decorative Products 2.50%
422 Vehicle Parts 2.50%
423 Ceramic Products 2.50%
424 Technical Equipment 2.50%
425 Nutritional Products 2.50%
426 Agricultural Materials 2.50%
427 Children's Clothing 2.50%
428 Plastic Bags 2.50%
429 Home Electronics 2.50%
430 Kitchen Utensils 2.50%
431 Cleaning Materials 2.50%
432 Home & Industrial Appliances 2.50%
433 Flower Decorations 2.50%
434 Paper-Based Products 2.50%
435 Food Processing Materials 2.50%
436 Household Electrical Goods 2.50%
437 Medical & Legal Equipment 2.50%
438 Home Construction Materials 2.50%
439 Small Electrical Appliances 2.50%
440 Kitchen Appliances 2.50%
441 Children's Health Products 2.50%
442 Veterinary Medicines 2.50%
443 Sports & Fitness Equipment 2.50%
444 Home Energy Equipment 2.50%
445 Handmade Goods 2.50%
446 Home Decor 2.50%
447 Small Electronic Appliances 2.50%
448 Clothing and Fabric 2.50%
449 Construction Equipment 2.50%
450 Household Furniture 2.50%
451 Agricultural Equipment 2.50%
452 Agricultural Chemicals and Biological Products 2.50%
453 Agricultural Machinery Parts 2.50%
454 Veterinary Equipment 2.50%
455 Household Plastic Products 2.50%
456 Kitchen Gadgets and Appliances 2.50%
457 Vases, Utensils, Decorative Items 2.50%
458 Sports Goods 2.50%
459 Veterinary and Bio Equipment 2.50%
460 Paper and Packaging Materials 2.50%
461 Industrial Materials 2.50%
462 Household Furniture 2.50%
463 Decorative Equipment 2.50%
464 Bags, Clothing and Household Items 2.50%
465 Pharmaceutical Equipment 2.50%
466 Tobacco leaves 2.50%
467 Household tools 2.50%
468 Small household electronics 2.50%
469 Electrical appliance parts 2.50%
470 Plants and flowers 2.50%
471 Juices, juices, and syrups 2.50%
472 Cooking ingredients 2.50%
473 Food processing machines 2.50%
474 Toys 2.50%
475 Home decor 2.50%
476 Pet products 2.50%
477 Household machinery 2.50%

478 Agricultural Machinery 2.50%
479 Industrial Equipment 2.50%
480 Health Equipment 2.50%
481 Veterinary Products 2.50%
482 Bags and Clothing 2.50%
483 Special Furniture Items 2.50%
484 Electrical Equipment 2.50%
485 Spices and Dry Fruits 2.50%
486 Sports and Fitness Equipment 2.50%
487 Decorative Craft Items 2.50%
488 Plastic Products 2.50%
489 Packaging and Storage Materials 2.50%
490 Edible Oils 2.50%
491 Other Food Items 2.50%
492 Gardening Equipment 2.50%
493 Solar Equipment 2.50%
494 Household and Industrial Fittings 2.50%
495 Tools and Equipment 2.50%
496 Sports and Recreational Goods 2.50%
497 Industrial Raw Materials 2.50%
498 Household and Agricultural Goods 2.50%
499 Packaging Materials 2.50%
500 Agricultural Equipment 2.50%
501 Paper Products 2.50%
502 Decorations and Crafts 2.50%
503 Plastic Bags and Products 2.50%
504 Decorative Items 2.50%
505 Animal Feed 2.50%
506 Kitchenware and Household Appliances 2.50%
507 Agricultural and Industrial Equipment 2.50%
508 Household Decorative Materials 2.50%
509 Sports Equipment 2.50%
510 Farming and Animal Husbandry Equipment 2.50%
511 Kitchen Goods 2.50%
512 Industrial Equipment 2.50%
513 Electrical Equipment 2.50%
514 Packaging Materials 2.50%
515 Household Furniture 2.50%
516 Agricultural and Industrial Equipment 2.50%

Products with 14% and 20% CGST
The Central Government levies 14% CGST on tobacco products, including tobacco, khaini, mixed tobacco, and snuff. Additionally, 20% CGST is levied on products such as fruit drinks, non-alcoholic beverages, caffeinated beverages, carbonated juices, motor cars, electric, petrol, or hybrid cars, revolvers, yachts, motorcycles with a capacity above 350cc, smoking pipes, cigars, and cigarette holders.

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