0%
Nil Rated
Essential food items, fresh vegetables, milk, eggs, salt, books
5%
Essential Goods
Packaged food, edible oil, coal, fertilisers, economy class travel
12%
Standard Rate
Processed food, smartphones, computers, business class travel
18%
Services Rate
Most services, IT services, restaurants, financial services
28%
Luxury / Sin
Luxury cars, tobacco, aerated drinks, casinos, betting