These are called Sin Goods. The government defines “sin goods” as items that are harmful to public health, the economy, or the environment—such as tobacco products, alcohol-based beverages, fast food, gambling, and super-luxury items. That’s why items like cigarettes, tobacco, sugary drinks, gambling, luxury cars, and private jets have been placed in the GST on Sin Goods category. List of Sin Goods under 40% GST (2025)1. Revenue Generation: Higher GST on sin goods will generate more money for the government, which can be used for healthcare and public welfare.