The Bengali sweet 'sandesh' will attract a GST rate of 5%, whereas fresh isabgol seeds, used to treat digestive problems, will not attract the new levy. The Central Board of Excise and Customs further clarified that rakhi, in the form of 'kalava' or 'raksha sutra', will attract no GST. Moreover, kulfi, idli and dosa batter would attract an 18% GST.