The correct answer is: B. 5%
Smartphones are classified under the category of “mobile phones” in the GST tax schedule. The GST rate for mobile phones is 5%. This means that if you buy a smartphone, you will be charged 5% GST on the purchase price.
The other options are incorrect because they are not the GST rate for mobile phones. Option A (0%) is the GST rate for essential goods and services, such as food and medicines. Option C (12%) is the GST rate for most goods and services. Option D (18%) is the GST rate for luxury goods and services. Option E (28%) is the highest GST rate, which is applied to a small number of goods and services.
I hope this helps! Let me know if you have any other questions.