Hitesh Rattan
Personal care items
Hair oil, shampoo, toothpaste, toilet paper, soap bars, toothbrushes, and shaving cream are all personal care products that will now be subject to a 5% GST, down from the previous 18%.
Dairy items
Common dairy products for consumption, such as butter, ghee, cheese, and dairy spreads, will be taxed at 5% GST, lower than the previous 12%.
Prepacked namkeens
Prepacked namkeen blends like bhujiya and flavored nut mixtures will now be classified under the 5% GST, lower than the previous 12%.
Utensils
Utensils of different materials will also be subject to lower tax, with the GST being lowered to 5%, from 12% earlier.
Baby Products
Baby essentials such as feeding bottles, napkins, and clinical diapers will now be subject to 5% GST, down from 12% earlier.
Sewing Machines and Parts
Sewing machines and their parts that are utilized while sewing garments will be taxed at just 5% GST, reduced from the previous 12%.