nvim-treesitter/queries/lua/indents.scm

[
  (function_definition)
  (variable_declaration)
  (local_variable_declaration)
  (field)
  (local_function)
  (function)
  (if_statement)
  (for_statement)
  (for_in_statement)
  (repeat_statement)
  (return_statement)
  (while_statement)
  (table)
  (arguments)
  (do_statement)
] @indent

[
  "end"
  "until"
  "{"
  "}"
  "("
  ")"
  "then"
  (else)
  (elseif)
] @branch

(comment) @ignore