This document outlines the Indian government's recent GST rationalisation aimed at making healthcare and nutrition more affordable. It details significant tax reductions on essential medicines, medical devices, vision care, and nutritious food items, while also increasing taxes on tobacco products to discourage consumption. The changes are designed to reduce the financial burden on citizens, promote healthier lifestyles, and support public well-being, making it a valuable read for individuals and businesses in the healthcare and food sectors.