In a significant decision made during the GST Council meeting held on September 3, the Council scrapped the 12% and 28% tax slabs. In some cases, the GST has been reduced to 0%, making several essential items completely tax-free. 4 / 9 Starting from September 22, several essential items will be completely exempt from GST. Stationery items such as sharpeners, crayons, notebooks, pencils, and erasers are also now included in the 0% GST category. Previously, medical-grade oxygen carried a 12% tax, which has now been waived.