GST Rate Chart 2025-26: Complete GST Rates for All Items
GST operates on five slabs: 0%, 5%, 12%, 18%, and 28% (plus compensation cess on luxury/sin goods). Essential food items are nil-rated. Most services fall at 18%. Luxury goods like vehicles, tobacco, and aerated drinks attract 28% + cess. This chart covers 50+ major items updated for FY 2025-26 including January 2025 GST Council changes.
5 Slabs
GST uses five rate slabs: 0%, 5%, 12%, 18%, 28%. Most common consumer goods fall at 5% or 12%. Most services are at 18%. Luxury items attract 28% + compensation cess. Gold is specially taxed at 3%.
0% — Nil / Exempt
5% — Essential
12% — Standard Low
18% — Standard
28% — Luxury / Sin
GST Rate Chart — Food & Beverages
| Item | HSN | GST Rate | Notes |
|---|---|---|---|
| Rice, wheat, cereals (unbranded) | 1006 / 1001 | 0% | Branded packaged: 5% |
| Pulses / dal (unbranded) | 0713 | 0% | Branded: 5% |
| Fresh vegetables & fruits | 07 / 08 | 0% | Frozen/packaged vegetables: 5% |
| Milk (liquid, unprocessed) | 0401 | 0% | Flavoured milk: 12% |
| Eggs (fresh) | 0407 | 0% | — |
| Bread (plain, unpackaged) | 1905 | 0% | Packaged bread: 5% |
| Salt | 2501 | 0% | All types |
| Sugar | 1701 | 5% | — |
| Edible oil (all types) | 1507–1518 | 5% | Sunflower, mustard, palm, etc. |
| Packaged/processed food | 2106 | 12% | Instant noodles, sauces, etc. |
| Biscuits (all types) | 1905 | 18% | Reduced from 28% in 2018 |
| Chocolate & cocoa products | 1806 | 18% | — |
| Popcorn (salted / plain) | 2008 | 5% | Pre-packaged & labelled: 12% |
| Caramelised popcorn | 1704 | 18% | Revised Jan 2025 GST Council |
| Aerated drinks / soft drinks | 2202 | 28% + 12% cess | Luxury/sin goods |
| Restaurant services (non-AC) | 9963 | 5% | No ITC for restaurant |
| Restaurant services (AC / 5-star) | 9963 | 5% | Reduced from 18% in 2017 |
GST Rate Chart — Clothing & Textiles
| Item | HSN | GST Rate | Notes |
|---|---|---|---|
| Readymade garments (up to ₹1,000) | 6101–6117 | 5% | MRP-based threshold |
| Readymade garments (above ₹1,000) | 6101–6117 | 12% | MRP-based threshold |
| Cotton fabrics | 5208–5212 | 5% | — |
| Silk fabrics | 5007 | 5% | — |
| Synthetic / man-made fibre fabric | 5512–5516 | 5% | — |
| Footwear (up to ₹1,000) | 6401–6406 | 5% | MRP-based |
| Footwear (above ₹1,000) | 6401–6406 | 18% | Revised from 12% Oct 2021 |
| Leather bags / handbags | 4202 | 18% | — |
GST Rate Chart — Electronics & Appliances
| Item | HSN | GST Rate | Notes |
|---|---|---|---|
| Mobile phones / smartphones | 8517 | 18% | Reduced from 12% in 2020 |
| Laptops / computers | 8471 | 18% | — |
| Television sets | 8528 | 18% | — |
| Refrigerators / washing machines | 8418 / 8450 | 18% | — |
| Air conditioners | 8415 | 28% | Luxury category |
| Solar panels / modules | 8541 | 12% | Reduced to support green energy |
| LED lights & fixtures | 9405 | 12% | Reduced from 28% |
| Electric vehicles (EVs) | 8703 | 5% | Concession to promote EVs |
GST Rate Chart — Vehicles & Transport
| Item | HSN | GST Rate | Cess |
|---|---|---|---|
| Small petrol cars (< 1200cc, <4m) | 8703 | 28% | 1% |
| Small diesel cars (< 1500cc, <4m) | 8703 | 28% | 3% |
| Mid-size / large cars | 8703 | 28% | 15–20% |
| SUVs (length >4m, engine >1500cc) | 8703 | 28% | 22% |
| Two-wheelers (>350cc) | 8711 | 28% | 3% |
| Electric vehicles (cars & 2W) | 8703 / 8711 | 5% | Nil |
| Tractors | 8701 | 12% | Nil |
GST Rate Chart — Medicines & Healthcare
| Item | HSN | GST Rate | Notes |
|---|---|---|---|
| Human blood, vaccines | 3002 | 0% | Essential healthcare |
| Medicines (most formulations) | 3004 | 12% | Including branded & generic |
| Diagnostic kits / reagents | 3822 | 12% | — |
| Medical devices / instruments | 9018 | 12% | BP monitors, stethoscopes |
| Hospital services | 9993 | 0% | Exempt |
| Plastic syringes | 9018 | 12% | — |
| Ayurvedic medicines (licensed) | 3003 | 12% | — |
GST Rate Chart — Services
| Service | SAC | GST Rate | Notes |
|---|---|---|---|
| Banking & financial services | 9971 | 18% | Fees, charges, commissions |
| Insurance premiums | 9971 | 18% | Term life: 18%; ULIP: varies |
| Telecom services (mobile, internet) | 9984 | 18% | — |
| IT & software services | 9983 | 18% | — |
| Professional services (CA, lawyer) | 9982 | 18% | — |
| Hotel stay (room rent > ₹7,500) | 9963 | 18% | Up to ₹7,500: 12%; up to ₹1,000: nil |
| Air travel (economy) | 9964 | 5% | Business class: 12% |
| Train tickets (AC class) | 9964 | 5% | Sleeper: nil; first class: 5% |
| Education services | 9992 | 0% | Exempt (schools, colleges) |
| Health & fitness club | 9995 | 18% | — |
| Movie tickets (> ₹100) | 9996 | 18% | Up to ₹100: 12% |
| Construction (affordable housing) | 9954 | 12% | PMAY / govt. scheme |
| Works contract (commercial) | 9954 | 18% | — |
GST Rate Chart — Precious Metals, Construction & Other
| Item | HSN | GST Rate | Notes |
|---|---|---|---|
| Gold (jewellery & bullion) | 7108 / 7113 | 3% | Special rate outside 5 slabs |
| Silver (jewellery & bullion) | 7106 / 7114 | 3% | — |
| Diamonds (rough) | 7102 | 0.25% | Special rate |
| Cement (all types) | 2523 | 28% | Highest for construction |
| Steel TMT bars / rebar | 7213 | 18% | — |
| Ceramic / vitrified tiles | 6907 | 18% | — |
| Plywood | 4412 | 12% | — |
| Tobacco products | 2402 | 28% + cess | Cess varies by product type |
| Coal | 2701 | 5% | — |
| Crude petroleum / petrol / diesel | 2709 / 2710 | Outside GST | Governed by excise & VAT |
| Alcohol for human consumption | — | Outside GST | State excise duty applies |
| Fertilisers | 3102–3105 | 5% | Agricultural support |
| Pesticides / agro-chemicals | 3808 | 18% | — |
| Books & printed material | 4901 | 0% | Newspapers: 0% |
Frequently Asked Questions
How are GST rates determined and who decides them?
GST rates are decided by the GST Council — a constitutional body under Article 279A comprising the Union Finance Minister (chairperson) and state finance ministers. The Council meets periodically to review and revise rates. Rates are notified through Central Tax (Rate) notifications by the Central Government, mirrored by states. Rate changes typically take effect from the date specified in the notification. The Council follows a consensus-based approach and has revised rates in 50+ meetings since GST's launch in July 2017.
What is the difference between HSN and SAC codes under GST?
HSN (Harmonised System of Nomenclature) codes are used for goods — a 4 to 8 digit international classification system. SAC (Services Accounting Code) codes are used for services — a 6 digit code under GST. Businesses with turnover above ₹5 crore must use 6-digit HSN codes on invoices. Businesses between ₹1.5 crore and ₹5 crore use 4-digit HSN codes. Businesses below ₹1.5 crore are exempt from mentioning HSN. SAC codes always start with 99.
What is the difference between zero-rated supply and exempt supply under GST?
Zero-rated supply (Section 16 IGST Act) means the supply is taxed at 0% AND the supplier can claim full ITC. This applies to exports and supplies to SEZ units. Exempt supply means the supply is not taxable, BUT the supplier CANNOT claim ITC on inputs used for exempt supplies. ITC on inputs used for exempt supplies must be reversed. Examples: exports = zero-rated; fresh vegetables = exempt. The distinction matters significantly for ITC eligibility — zero-rated suppliers get refunds; exempt suppliers cannot.
How often does the GST Council revise rates? When was the last major revision?
The GST Council has met over 55 times since July 2017 and revises rates in almost every meeting. Major revisions happened in: 2018 (reduced rates on 100+ items), 2021 (rate rationalisation for textiles and footwear), 2022 (rate changes on several items), January 2025 (caramelised popcorn raised to 18%, new insurance rules). For FY 2025-26, key updates include: caramel popcorn at 18%, clarifications on insurance products, and continued rationalisation towards fewer slabs — 5%, 12%, 18%, 28%.
How do I find the correct GST rate for a product or service?
To find the correct GST rate: (1) Identify the HSN code for goods or SAC code for services. (2) Check the CBIC Rate Finder at cbic-gst.gov.in or the GST Portal. (3) Search the Central Tax (Rate) notification schedules — Schedule I (nil rate), Schedule II (5%), Schedule III (12%), Schedule IV (18%), Schedule V (28%). (4) For services, check the Services Rate Notification No. 11/2017-CT(R). (5) When in doubt, seek an Advance Ruling from the GST Authority for Advance Rulings in your state for legal certainty.
Last updated: 3 June 2026
◆ Available in 71 Cities
Gst Rate Chart 2025 26 Near You
Expert CA/CS assistance for gst rate chart 2025 26 across India. Click your city for local details.
→
New Delhi
→
Mumbai
→
Bengaluru (Bangalore)
→
Hyderabad
→
Chennai
→
Kolkata
→
Pune
→
Ahmedabad
→
Noida (UP)
→
Gurgaon (Gurugram)
→
Jaipur
→
Lucknow
→
Chandigarh
→
Surat
→
Kochi (Cochin)
→
Faridabad
→
Ghaziabad
→
Greater Noida
→
Panipat
→
Sonipat
→
Manesar (IMT)
→
Dharuhera
→
Mathura
→
Palwal
→
Agra
→
Kosi Kalan
→
Aligarh
→
Khair
→
Jewar (Noida International Airport)
→
Kanpur
→
Varanasi (Kashi)
→
Prayagraj (Allahabad)
→
Meerut
→
Bareilly
→
Moradabad
→
Gorakhpur
→
Firozabad
→
Saharanpur
→
Muzaffarnagar
→
Bulandshahr
→
Hapur
→
Karnal
→
Kurukshetra
→
Ambala
→
Hisar
→
Rohtak
→
Yamunanagar
→
Rewari
→
Bhiwani
→
Jodhpur
→
Udaipur
→
Kota
→
Ajmer
→
Bikaner
→
Ludhiana
→
Amritsar
→
Jalandhar
→
Patiala
→
Mohali (SAS Nagar)
→
Bathinda
→
Dehradun
→
Haridwar
→
Rudrapur
→
Shimla
→
Solan (Baddi-Barotiwala-Nalagarh)
→
Bhopal
→
Indore
→
Gwalior
→
Jammu
→
Srinagar
→
Panchkula