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GST Rates Business Category Wise
| Business Category | GST Rate | Examples | 
|---|---|---|
| Essential Goods (Basic Food Items) | 0% | Fresh fruits, vegetables, milk, eggs | 
| Household Essentials | 5% | Sugar, tea, edible oil, spices, life-saving drugs | 
| Restaurants (Non-AC) | 5% (no ITC) | Local food outlets, dhabas, cafes | 
| Restaurants (AC / Luxury) | 18% | AC restaurants, star hotels, fine dining | 
| Apparel & Footwear | 5% (below ₹1,000), 12% (above ₹1,000) | Shoes, clothes, garments | 
| Consumer Electronics | 18% | Refrigerators, washing machines, TVs (below 32 inch) | 
| Large Electronics & Appliances | 28% | Air conditioners, luxury TVs, refrigerators (above 32 inch) | 
| Automobiles | 28% + Cess | Cars, motorbikes, SUVs | 
| Gold, Silver & Jewellery | 3% | Ornaments, gold coins, silver products | 
| Services (General) | 18% | IT services, consultancy, digital marketing, telecom | 
| Hotels (Room rent < ₹1,000) | 0% | Budget hotels, lodges | 
| Hotels (₹1,001–₹7,500) | 12% | Mid-range hotels | 
| Hotels (Above ₹7,500) | 18% | Premium hotels, resorts | 
| Alcohol for Human Consumption | Outside GST | State excise duty applies | 
| Petroleum Products | Outside GST | Petrol, diesel, aviation fuel (taxed separately) | 
GST Registration – Fee Structure in Assam
Step-by-Step: GST Registration Process
Pre-check & Eligibility
Confirm you need GST (turnover threshold, interstate/e-commerce, exports, casual/non-resident, reverse charge). Decide Regular vs Composition and monthly vs QRMP filing cycle.Document Prep
Keep PAN, Aadhaar, photo, email/phone, bank proof (cancelled cheque/bank letter), business constitution (deed/incorporation), authorization letter/board resolution, and principal place of business proof (ownership doc or rent agreement + landlord NOC + utility bill) ready. For companies/LLPs, arrange DSC (Class-3).Create/Verify GST Portal Login
Sign up on the GST portal with email and mobile. Verify OTPs to activate the account.Start Application – Form GST REG-01
Choose “New Registration,” select taxpayer type (Regular/Composition/Casual/NRTP), enter PAN, legal name, trade name, and Assam address details.Aadhaar e-KYC Authentication
Complete Aadhaar-based e-KYC for promoters/authorized signatory. This speeds up processing and reduces physical verification.Business Details & Places
Enter nature of business (trader, manufacturer, service provider, e-commerce, etc.), HSN/SAC summary, and add principal and additional places of business in Assam (storage, office, shop).Promoters & Authorized Signatory
Add promoter/partner/director details, upload IDs, and nominate an authorized signatory who will manage GST communications.Bank & Tax Preferences
Provide account number, IFSC and proof. Opt in/out of Composition, select filing frequency (monthly or QRMP), and confirm e-invoice/e-way bill applicability if relevant.Attachments & Verification
Upload all proofs (PDF/JPG as per size limits). Validate with DSC (companies/LLPs) or EVC (OTP) for proprietors/partners. Submit to generate the ARN (Application Reference Number).Officer Scrutiny & Queries (REG-03/REG-04)
A GST officer reviews your file. If anything’s missing, you’ll receive REG-03; reply with clarifications/documents through REG-04 within the timeline to avoid rejection.Allotment of GSTIN & Certificate (REG-06)
On approval, you receive your 15-digit GSTIN and downloadable GST Registration Certificate (REG-06). Typical timelines are 3–7 working days with clean documents and Aadhaar auth.Post-Registration Setup
Log in, add additional users, activate e-way bill (if needed), configure e-invoicing (if applicable), update HSN/SAC, and set up your invoicing with correct GST components. File returns on time (GSTR-1 & GSTR-3B, plus annual), generate LUT for exports/SEZ supplies if required, and pay tax via PMT-06 challans when needed.
