GST legislation has been in place since 1 July 2017. It was the biggest tax-related reform the country has seen, and it has eliminated a lot of cascading taxes that were levied previously. The 44th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman and in this meeting has decided to reduce the GST rates List on the specified items being used in Covid-19 relief and management till 30th September 2021. 5% GST Rate on: Spices, Frozen vegetables, Rusk, Fish fillet, Pizza bread, Sabudana, Tea, Baby milk food, Plain Chapati & Khakhra, Floor covering, Fertilizers, Footwear under ₹ 1,000, Apparels under ₹ 1,000, Real zari, Agarbatti, Pizza bread, Edible Oils, Skimmed milk, Medicines, Paper waste, Revenue stamps, Stent, Ethanol, Mehndi Paste, Insulin, Scrap of Glass, Velvet Fabric, Plastic waste, Post stamps, Stamp, Postmarks, Tamarind Kernel Powder, Plastic waste, Coir mats, Matting, First Day Covers, Braille Watches, Sliced mango, Domestic LPG. 12% GST Rate on: Cakes, Drip Irrigation System, Photographers, Pack water bottle of 20 litre, Butter, Mechanical sprayers, Ghee, Almonds, Pouches, purses and Handbags, Fruits, Art, ware of iron, Boiled sugar confectionery, Packaged coconut water, Pickle, Mirrors, framed with Ornaments, Nuts, Bamboo wood building, Chutney, Apparel above ₹ 1,000, Jam, Bhujia, Notebooks, Frozen meat, Animal fat sausage, Packaged dry fruits, Cake servers, Packed Dry Fruits, Ladles, Forks, Mobile, Toothpowder, Non-AC Restaurants, State-run Lotteries, Work Contracts, Tongs, Fish knives, Jelly, Brass Kerosene Pressure Stove, Fertilizer – grade Phosphoric Acid, Playing Cards, Carom board, Chessboard, Skimmers, Spoons, Manmade Yarn, Sewing Thread of Manmade Staple Fibres, Murabba, Biodiesel and select biopesticides, Ludo, Exercise Books, Preparation of vegetables.