The GST Council in its 23rd meeting on November 10, 2017 recommended widespread changes in the Goods and Services Tax (GST). The council has decided to keep the highest 28% tax on on luxury and sinful items as a result 177 items have been shifted to the 18% bracket. GST on many items have also been reduced.The government has categorised items in five major slabs - 0%, 5%, 12%, 18% and 28%.Here is the updated list of goods and services taxed under various GST slabs:GoodsNo tax will be imposed on items like jute, fresh meat, fish chicken, eggs, milk, butter milk, curd, natural honey, fresh fruits and vegetables, flour, besan, bread, prasad, salt, bindi. Sindoor, stamps, judicial papers, printed books, newspapers, bangles, handloom, Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, Cereal grains hulled, Palmyra jaggery, Salt - all types, Kajal, Children's' picture, drawing or colouring books, Human hair, Khadi purchased from Khadi and Village Industries stores, Clay idols, brooms, Cotton seed oil cake,Charkha, Guar meal, hop cone, certain dried vegetables, unworked coconut shell and fish, and bangles of lac/shellac.ServicesHotels and lodges with tariff below Rs 1,000, Grandfathering service has been exempted under GST. Rough precious and semi-precious stones will attract GST rate of 0.25 per cent, admission to "protected monuments",Rough industrial diamonds including unsorted rough diamonds to face 0.25% instead of 3% GST.GoodsItems such as fish fillet, apparel below Rs 1000, packaged food items, footwear below Rs 500, cream, skimmed milk powder, branded paneer, frozen vegetables, coffee, tea, spices, pizza bread, rusk, sabudana, kerosene, coal, medicines, stent, lifeboats, Cashew nut, Cashew nut in shell, Raisin, Ice and snow, Bio gas, Insulin, Agarbatti, Kites, Postage or revenue stamps, stamp-post marks, first-day covers, Branded food, walnuts, dried tamarind, roasted gram, Dhoop batti, Corduroy fabric, saree fall, Paper mache items,Oil cakes, Duty Credit Scrips,Cotton quilts(quilts not exceeding Rs 1000 per piece),corals,Rosaries and prayer beads,Hawan samagri,Grass, leaf and reed and fibre products,including mats, pouches, wallets, mangoes sliced dried, Khakra and plain chapati / roti, branded Namkeens, Ayurvedic, Unani, Siddha, Homeopathy medicines; Paper waste or scrap; Real Zari; Plastic waste, parings or scrap; Rubber waste, parings or scrap; Hard Rubber waste or scrap; Paper waste or scrap; Real Zari; Cullet or other waste or scrap of Glass; E-Waste; Biomass briquettes; Desiccated coconut, Narrow woven fabric including cotton newar [with no refund of unutilised input tax credit; Idli and dosa batter; Finished leather; chamois and composition leather; Coir cordage and ropes, jute twine, coir products; Fishing net and fishing hooks; Worn clothing; Fly ash brick; aircraft tyres, puffed rice chikki, flour of potatoes, chutney power, fly sulphur recovered in refining crude and fly ash.LPG supply to household domestic consumers by private LPG distributorsTailoring serviceTamarind Kernel PowderMehendi paste in conesScientific and technical instrumentsBasketware and wickerworkVelvet fabricCigarette filter rodsAll restaurants, restaurants of hotels with room tariff of less than Rs 7,500, Food parcels, Textile job work, Transport services (Railways, air transport); Supply of e-wasteGoodsApparel above Rs 1000, frozen meat products , butter, cheese, ghee, dry fruits in packaged form, animal fat, sausage, fruit juices, Bhutia, namkeen, Ayurvedic medicines, tooth powder, agarbatti, colouring books, picture books, umbrella, sewing machine, cellphones, Ketchup & Sauces, All diagnostic kits and reagents, Exercise books and note books, Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs, Spectacles, corrective, Playing cards, chess board, carom board and other board games, like ludo, rubber band, Wood, stone, metals, marble idols,Table and kitchenware,Batters, including idli / dosa batter, Textile caps,sprinklers,Cotton quilts(quilts exceeding Rs 1000 per piece),Statues, statuettes, pedestals,ceramic articles, porcelain items, ornamental articles, bells, gongs, non-electric of base metal,animal carving material, synthetic filament yarn, such as nylon, polyester, acrylic, etc; artificial filament yarn, such as viscose rayon, Cuprammonium; Sewing thread of manmade staple fibres; Yarn of manmade staple fibres;Condensed milk, Refined sugar and sugar cubes, Pasta, Curry paste, mayonnaise and salad dressings, mixed condiments and mixed seasoning, Diabetic food, Medicinal grade oxygen, Printing ink, Hand bags and shopping bags of jute and cotton, Hats (knitted or crocheted), Parts of specified agricultural, horticultural, forestry, harvesting or threshing machinery, Specified parts of sewing machine, Spectacles frames, Furniture wholly made of bamboo or caneSugar boiled confectioneryDrinking water packed in 20 litre bottlesDrip Irrigation systemFertilizer grade Phosphoric acidBio-dieselBio-pesticidesBamboo wood building joineryMechanical SprayerState-run lotteries, Non-AC hotels, business class air ticket, fertilisers, Work contractsGoodsMost items are under this tax slab which include footwear costing more than Rs 500, Trademarks, goodwill, software, Bidi Patta, Biscuits (All categories), flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes,, tissues, envelopes, tampons, note books, steel products, printed circuits, camera, speakers, Kajal pencil sticks, Headgear and parts thereof, Aluminium foil, Weighing Machinery [other than electric or electronic weighing machinery], Printers [other than multifunction printers], Electrical Transformer, CCTV, Optical Fiber, Bamboo furniture, Swimming pools and padding pools, Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings, Tractor parts, raincoats, Medical grade disposable gloves, Computer monitors(up to 20 inch),Custard powder,Rice rubber rolls for paddy de-husking machine,Kitchen gas lighters, poster Colour; Modelling paste for children amusement; Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips; aircraft enginesWire, cables, insulated conductors, electrical insulators, electrical plugs, switches, sockets, fuses, relays, electrical connectorsElectrical boards, panels, consoles, cabinets etc for electric control or distributionParticle/fibre boards and ply wood. Article of wood, wooden frame, paving blockFurniture, mattress, bedding and similar furnishingTrunk, suitcase, vanity cases, brief cases, travelling bags and other hand bags, casesDetergents, washing and cleaning preparationsLiquid or cream for washing the skinShampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar other goods; henna powder or paste, not mixed with any other ingredient;Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, perfumery, cosmetic or toilet preparations, room deodoriserPerfumes and toilet watersBeauty or make-up preparationsFans, pumps, compressorsLamp and light fittingPrimary cell and primary batteriesSanitary ware and parts thereof of all kindArticles of plastic, floor covering, baths, shower, sinks, washbasins, seats, sanitary ware of plasticSlabs of marbles and graniteGoods of marble and granite such as tilesCeramic tiles of all kindsMiscellaneous articles such as vacuum flasks, lighters,Wrist watches, clocks, watch movement, watch cases, straps, partsArticle of apparel & clothing accessories of leather, guts, furskin, artificial fur and other articles such as saddlery and harness for any animalArticles of cutlery, stoves, cookers and similar non electric domestic appliancesRazor and razor bladesMulti-functional printers, cartridgesOffice or desk equipmentDoor, windows and frames of aluminium.Articles of plaster such as board, sheet,Articles of cement or concrete or stone and artificial stone,Articles of asphalt or slate,Articles of micaCeramic flooring blocks, pipes, conduit, pipe fittingWall paper and wall coveringGlass of all kinds and articles thereof such as mirror, safety glass, sheets, glasswareElectrical, electronic weighing machineryFire extinguishers and fire extinguishing chargeFork lifts, lifting and handling equipment,Bull dozers, excavators, loaders, road rollers,Earth moving and levelling machinery,Escalators,Cooling towers, pressure vessels, reactorsCrankshaft for sewing machine, tailor's dummies, bearing housings, gears and gearing; ball or roller screws; gasketsElectrical apparatus for radio and television broadcastingSound recording or reproducing apparatusSignalling, safety or traffic control equipment for transportsPhysical exercise equipment, festival and carnival equipment, swings, shooting galleries, roundabouts, gymnastic and athletic equipmentAll musical instruments and their partsSecond-hand medium and large cars and SUVsBio-fuels powered busesThe admission to theme parks, water parks etcCigarette filter rodsRestaurants in hotel premises having room tariff of Rs 7500 and above, telecom services, IT services, branded garments and financial services, Outdoor cateringGoodsIn total 50 luxury and sin products will be taxed at 28% which includes Bidis, molasses, pan masala, aerated water, paint, sunscreen, wallpaper, ceramic tiles, water heater, dishwasher, weighing machine, washing machine, ATM, vending machines, vacuum cleaner, automobiles, motorcycles, aircraft for personal useServicesPrivate-run lotteries authorised by the states, race club betting, cinema will attract tax 28 per cent tax slab under GST