Changes are made in VAT rates on the following items:-
| S No. | Item | Old Rate | New Rate |
| 1. | E-rickshaws, battery operated vehicles and Hybrid Automobiles (i.e. Battery driven with other fuel option) | 12.5% | 5% |
| 2. | Sweets and namkeens | 12.5% | 5% |
| 3. | Readymade garments upto Rs. 5,000/- | 12.5% | 5% |
| 4. | Marble | 12.5% | 5% |
| 5. | Watches above ₹5,000/- | 20% | 12.5% |
| 6. | Textiles and fabrics (including sarees) except khadi and handloom fabrics | Different rates were Given | Uniformity in rate has been done i.e. @5% |
| 7. | Plastic waste | Exempted | 5% |
| 8. | Inverters and UPS | Entry in Schedule 3 is omitted i.e. @5% | 12.5% |
| 9. | Footwear above ₹500/- | 12.5% | 5% |
| 10 | School Bags above ₹300/- | 12.5% | 5% |
* Threshold limit of luxury tax has increased from ₹750/- to ₹1,500/-.
* No rate change in Excise duty & Stamp Duty.
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