<p style="text-align:justify"><span style="font-size:14px">GST rates are as under:</span></p>

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	<li style="list-style-type:none">
	<ol>
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		<ol>
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			<p><span style="font-size:14px">0% (necessity items like milk, wheat flour)</span></p>
			</li>
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			<p><span style="font-size:14px">0.25% (rough diamonds)</span></p>
			</li>
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			<p><span style="font-size:14px">3% (gold, silver etc.)</span></p>
			</li>
			<li style="text-align:justify">
			<p><span style="font-size:14px">5%</span></p>
			</li>
			<li style="text-align:justify">
			<p><span style="font-size:14px">12%</span></p>
			</li>
			<li style="text-align:justify">
			<p><span style="font-size:14px">18%</span></p>
			</li>
			<li style="text-align:justify">
			<p><span style="font-size:14px">28%</span></p>
			</li>
		</ol>
		</li>
	</ol>
	</li>
</ol>

<p style="text-align:justify"><span style="font-size:14px">Most of the goods fall in the category of 5%, 12% and 18%, while most of the services fall in the category of 18%. GST of 28% is applicable on some items like cement, car, tobacco. There is also a Cess which is applicable only on a handful of goods like car, tobacco, pan masala.</span></p>

<p style="text-align:justify"><span style="font-size:14px">There are also goods/services on which GST is applicable at NIL rate or which are exempted.</span></p>