Sin goods are items that are deemed detrimental to society as a whole or to the health of people. In India, these consist of the following:
Tobacco products, including pan masala, gutka, chewing tobacco, cigars and cigarettes.
Sugary and caffeinated beverages, such as energy drinks and carbonated drinks.
Processed junk food that is high in harmful fats, sugar, or salt.
However, alcohol is not covered under the GST system and is still subject to state-level excise taxes.
