According to the GST Council of India's recent revision of GST tax rates, the new tax slab for regular taxpayers is 0% (on health services, education services, consumable dairy goods, fruits, vegetables, etc.), 5% (on kitchen utilities & provision items like edible oils, sugar, domestic LPG, kerosine, etc.), 12% (on computer parts, smart phones, certain renewable energy devices, processed food items, etc.), 18% (on domestic products like toiletries & stationery items, capital goods, industrial intermediaries, railway goods, broadcasting and media items, packaging products, etc.), and 28% (on caffeinated beverages, raw and processed tobacco products, certain construction materials, etc.). The TCS and TDS deductions made under GST are 1% and 2%, respectively. Some less commonly imposed GST tax rates are 0.25% and 3%.