Frozen food items, tea, coffee, footwear upto Rs 500, apparels up to Rs 1000 will attract 5% GST. Building materials such as bricks and sand will fall under this tax slab. Hotels having tariff between Rs 1,000 and Rs 2, 500 will also attract 5% GST.
Non-AC hotels, business class air tickets, work contracts, ayurvedic and homeopathy medicines, mobile phones will fall under this category.
Biscuits, pastries and cakes, AC hotels, telecom services, financial services, restaurants at 5-star hotels, computers, IT services, branded garments, etc will fall under this category.
Automobiles, pan masala, chewing gum, private-run lotteries, race club betting, movie tickets above Rs 100, five-star hotels with Rs 7, 500 or above tariff, etc will fall under this category.