- Packaged and unpacked food items like rice, wheat will now attract five per cent GST
- Hotel rooms that cost under Rs 1,000 per day, which are not taxed presently, will now be brought under the 12 per cent tax slab
- Non-ICU hospital rooms under Rs 5,000 per day, that is currently exempted from GST tax, will now be charged with a five per cent tax
- An 18 per cent tax will be levied on fee charged by banks upon the issuance of cheque books
- Knives, blades, spoons, forks, ladles and the like have been placed under the 18 per cent tax slab, which has been increased from a previous 12 per cent
- Hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, will attract 18 per cent GST
- Postal services will also be taxed under the GST regime. However, postcards and inland letters, book posts, and envelopes weighing less than 10 gm won’t be taxed
- The cost of LED lights and lamps, fixtures and their circuit boards will now attract 18 per cent GST, compared to the 12 per cent earlier
- Machines for cleaning, sorting, or grading seeds and grain pulses and also air-based atta chakki, and wet grinders will now attract 18 per cent GST as opposed to the current 5 per cent