The GST slabs in force since 22 September 2025, with a searchable list of 200 common goods and services by slab and category, and what each item paid before.
200 items
| Product or service | HSN or SAC | GST now | Before 22 Sep 2025 |
|---|---|---|---|
| AdhesiveFuel & Chemicals | 3506 | 18% | Same |
| Adhesive TapePaper & Stationery | 3919 | 18% | Same |
| AdvertisingServices | SAC 9983 | 18% | Same |
| AgarbattiPersonal Care | 3307 | 5% | Same |
| Air ConditionerAppliances | 8415 | 18% | 28% |
| Air CoolerAppliances | 8479 | 18% | Same |
| Air TicketServices | SAC 9964 | 5% or 18% | 5|12% |
| AlmondsFood | 0802 | 5% | 12% |
| AluminiumMetals & Minerals | 7601 | 18% | Same |
| Aluminium UtensilsHousehold | 7615 | 5% | 12% |
| Atta (Wheat Flour)Food | 1101 | Nil or 5% | Same |
| Auto PartsVehicles | 8708 | 18% | 18|28% |
| Ayurvedic MedicineHealth | 3004 | 5% | 12% |
| BandageHealth | 3005 | 5% | 12% |
| Bed SheetTextiles & Footwear | 6302 | 5% or 18% | 5|12% |
| BicycleVehicles | 8712 | 5% | 12% |
| BiscuitsFood | 1905 | 5% | 18% |
| BitumenFuel & Chemicals | 2713 | 18% | Same |
| Black PepperFood | 0904 | 5% | Same |
| BlanketTextiles & Footwear | 6301 | 5% or 18% | 5|12% |
| BooksPaper & Stationery | 4901 | Nil | Same |
| BreadFood | 1905 | Nil | 0|5|18% |
| CalculatorElectronics | 8470 | 18% | Same |
| CarVehicles | 8703 | 18% or 40% | 28% |
| CarpetTextiles & Footwear | 5703 | 5% | 12% |
| Cashew NutsFood | 0801 | 5% | Same |
| Cattle FeedAgriculture | 2309 | Nil | Same |
| Caustic SodaFuel & Chemicals | 2815 | 18% | Same |
| CCTV CameraElectronics | 8525 | 18% | Same |
| CementConstruction | 2523 | 18% | 28% |
| CheeseFood | 0406 | 5% | 12% |
| ChocolateFood | 1806 | 5% | 18% |
| CNG and Natural GasFuel & Chemicals | 2711 | Outside GST | Same |
| CoalMetals & Minerals | 2701 | 18% | 5% |
| CoffeeFood | 0901 | 5% | Same |
| ComputerElectronics | 8471 | 18% | Same |
| Computer MonitorElectronics | 8528 | 18% | 18|28% |
| Concrete BlocksConstruction | 6810 | 18% | Same |
| ConsultancyServices | SAC 9983 | 18% | Same |
| Copper WireMetals & Minerals | 7408 | 18% | Same |
| Corrugated BoxPaper & Stationery | 4819 | 5% | 12% |
| CosmeticsPersonal Care | 3304 | 18% | Same |
| Cotton FabricTextiles & Footwear | 5208 | 5% | Same |
| Cotton YarnTextiles & Footwear | 5205 | 5% | Same |
| CourierServices | SAC 9968 | 18% | Same |
| CrockeryHousehold | 6911 | 5% | 12% |
| Curd (Dahi)Dairy & Drinks | 0403 | Nil or 5% | Same |
| DetergentFuel & Chemicals | 3402 | 18% | Same |
| Diagnostic KitHealth | 3822 | 5% | 12% |
| DiapersHealth | 9619 | 5% | 12% |
| DieselFuel & Chemicals | 2710 | Outside GST | Same |
| Dry FruitsFood | 0801 to 0813 | 5% | 12% |
| E RickshawVehicles | 8703 | 5% | Same |
| EarphonesElectronics | 8518 | 18% | Same |
| Edible OilFood | 1507 to 1515 | 5% | Same |
| Education ServicesServices | SAC 9992 | Exempt or 18% | Same |
| EggsFood | 0407 | Nil | Same |
| Electric CarVehicles | 8703 | 5% | Same |
| Electric IronAppliances | 8516 | 18% | Same |
| Electric ScooterVehicles | 8711 | 5% | Same |
| Electrical SwitchesConstruction | 8536 | 18% | Same |
| Face MaskTextiles & Footwear | 6307 | 5% | Same |
| FanAppliances | 8414 | 18% | Same |
| FertilizerAgriculture | 3102 to 3105 | 5% | Same |
| FootwearTextiles & Footwear | 6401 to 6405 | 5% or 18% | 12|18% |
| FreightServices | SAC 9965 | 5% or 18% | 5|12% |
| Fresh FruitsFood | 0803 to 0810 | Nil | Same |
| Fruit JuiceDairy & Drinks | 2009 | 5% | 12% |
| FurnitureHousehold | 9403 | 18% | Same |
| GarmentsTextiles & Footwear | 61 and 62 | 5% or 18% | 5|12% |
| Gas StoveAppliances | 7321 | 18% | Same |
| GeneratorElectronics | 8502 | 18% | Same |
| GeyserAppliances | 8516 | 18% | Same |
| Ghee and ButterFood | 0405 | 5% | 12% |
| GI PipeConstruction | 7306 | 18% | Same |
| GlassConstruction | 7005 | 18% | Same |
| GlucometerHealth | 9027 | 5% | 12% |
| GoldJewellery | 7108 | 3% | Same |
| Gold JewelleryJewellery | 7113 | 3% | Same |
| GraniteConstruction | 2516 | 5% or 18% | 12|18% |
| Gym EquipmentSports | 9506 | 18% | Same |
| Hair OilPersonal Care | 3305 | 5% | 18% |
| Hand SanitizerFuel & Chemicals | 3808 | 18% | Same |
| Hotel AccommodationServices | SAC 9963 | 5% or 18% | 12|18% |
| Ice CreamDairy & Drinks | 2105 | 5% | 18% |
| InsuranceServices | SAC 9971 | Exempt or 18% | 18% |
| Inverter and UPSElectronics | 8504 | 18% | Same |
| Inverter BatteryElectronics | 8507 | 18% | 18|28% |
| Iron OreMetals & Minerals | 2601 | 5% | Same |
| Iron ScrapMetals & Minerals | 7204 | 18% | Same |
| JeansTextiles & Footwear | 6203 | 5% or 18% | 5|12% |
| Job WorkServices | SAC 9988 | 5% or 18% | 5|12|18% |
| Kraft PaperPaper & Stationery | 4804 | 18% | 12% |
| LaptopElectronics | 8471 | 18% | Same |
| LED TVElectronics | 8528 | 18% | 18|28% |
| Legal ServicesServices | SAC 9982 | 18% | Same |
| LPGFuel & Chemicals | 2711 | 5% or 18% | Same |
| LubricantsFuel & Chemicals | 2710 | 18% | Same |
| Manpower SupplyServices | SAC 9985 | 18% | Same |
| MarbleConstruction | 2515 | 5% or 18% | 12|18% |
| MattressHousehold | 9404 | 18% | Same |
| Medical OxygenHealth | 2804 | 5% | 12% |
| MedicineHealth | 3004 | 5% | 12% |
| Microwave OvenAppliances | 8516 | 18% | Same |
| MilkDairy & Drinks | 0401 | Nil | 0|5% |
| Mineral WaterDairy & Drinks | 2201 | 5% | 12|18% |
| Mixer GrinderAppliances | 8509 | 18% | Same |
| Mobile ChargerElectronics | 8504 | 18% | Same |
| Mobile PhoneElectronics | 8517 | 18% | Same |
| MotorcycleVehicles | 8711 | 18% or 40% | 28% |
| Mustard OilFood | 1514 | 5% | Same |
| NamkeenFood | 2106 | 5% | 12% |
| Noodles and PastaFood | 1902 | 5% | 12% |
| NotebookPaper & Stationery | 4820 | Nil | 12% |
| Nuts, Bolts and ScrewsConstruction | 7318 | 18% | Same |
| PaintConstruction | 3209 | 18% | Same |
| PaneerFood | 0406 | Nil | 0|5% |
| PaperPaper & Stationery | 4802 | 18% | 12% |
| PenPaper & Stationery | 9608 | 18% | Same |
| Pen DriveElectronics | 8523 | 18% | Same |
| PencilPaper & Stationery | 9609 | Nil | 5|12% |
| PerfumePersonal Care | 3303 | 18% | Same |
| PesticidesAgriculture | 3808 | 18% | Same |
| PetrolFuel & Chemicals | 2710 | Outside GST | Same |
| Plastic BagsHousehold | 3923 | 18% | Same |
| Plastic GranulesFuel & Chemicals | 3901 | 18% | Same |
| Plastic Household ItemsHousehold | 3924 | 18% | Same |
| Playing Cards and Board GamesSports | 9504 | 5% | 12% |
| PlywoodConstruction | 4412 | 18% | Same |
| Polyester FabricTextiles & Footwear | 5407 | 5% | Same |
| Power BankElectronics | 8507 | 18% | Same |
| PrinterElectronics | 8443 | 18% | Same |
| Pulses (Dal)Food | 0713 | Nil or 5% | Same |
| PVC PipeConstruction | 3917 | 18% | Same |
| Raw CottonTextiles & Footwear | 5201 | 5% | Same |
| Ready Mix ConcreteConstruction | 3824 | 18% | Same |
| Red ChilliFood | 0904 | 5% | Same |
| RefrigeratorAppliances | 8418 | 18% | Same |
| RentServices | SAC 9972 | Exempt or 18% | Same |
| Repair and MaintenanceServices | SAC 9987 | 18% | Same |
| RestaurantServices | SAC 9963 | 5% | Same |
| RiceFood | 1006 | Nil or 5% | Same |
| Roofing SheetConstruction | 7210 | 18% | Same |
| Salon and GymServices | SAC 9997 | 5% | 18% |
| SaltFood | 2501 | Nil | Same |
| SandConstruction | 2505 | 5% | Same |
| Sanitary NapkinHealth | 9619 | Nil | Same |
| Sanitary WareConstruction | 6910 | 18% | Same |
| SareeTextiles & Footwear | 5208 | 5% | Same |
| Security ServicesServices | SAC 9985 | 18% | Same |
| Seeds for SowingAgriculture | 1209 | Nil | Same |
| Sewing MachineAppliances | 8452 | 5% | 12% |
| ShampooPersonal Care | 3305 | 5% | 18% |
| ShirtTextiles & Footwear | 6205 | 5% or 18% | 5|12% |
| SilverJewellery | 7106 | 3% | Same |
| Silver JewelleryJewellery | 7113 | 3% | Same |
| Smart WatchElectronics | 8517 | 18% | Same |
| SoapPersonal Care | 3401 | 5% | 18% |
| Soft DrinksDairy & Drinks | 2202 | 40% | 28% |
| SoftwareServices | SAC 9983 | 18% | Same |
| Solar PanelElectronics | 8541 | 5% | 12% |
| SpeakerElectronics | 8518 | 18% | Same |
| SpectaclesHealth | 9004 | 5% | 12% |
| SpicesFood | 0904 to 0910 | 5% | Same |
| Sports GoodsSports | 9506 | 5% | 12% |
| Stainless SteelMetals & Minerals | 7219 | 18% | Same |
| SteelMetals & Minerals | 7208 to 7229 | 18% | Same |
| Steel UtensilsHousehold | 7323 | 5% | 12% |
| Stone AggregateConstruction | 2517 | 5% | Same |
| SugarFood | 1701 | 5% | Same |
| Surgical GlovesHealth | 4015 | 5% | 12% |
| T ShirtTextiles & Footwear | 6109 | 5% or 18% | 5|12% |
| Talcum PowderPersonal Care | 3304 | 5% | 18% |
| Taxi and CabServices | SAC 9964 | 5% or 18% | 5|12% |
| TeaFood | 0902 | 5% | Same |
| ThermometerHealth | 9025 | 5% | 18% |
| Three WheelerVehicles | 8703 | 18% | 28% |
| TilesConstruction | 6907 | 18% | Same |
| Tissue PaperHousehold | 4818 | 18% | Same |
| TMT BarConstruction | 7214 | 18% | Same |
| ToothbrushPersonal Care | 9603 | 5% | 18% |
| ToothpastePersonal Care | 3306 | 5% | 12|18% |
| TowelTextiles & Footwear | 6302 | 5% or 18% | 5|12% |
| TractorAgriculture | 8701 | 5% | 12% |
| TransportationServices | SAC 9964 and 9965 | 5% or 18% | Same |
| TruckVehicles | 8704 | 18% | 28% |
| TurmericFood | 0910 | 5% | Same |
| TyreVehicles | 4011 | 18% | 28% |
| UmbrellaTextiles & Footwear | 6601 | 5% | 12% |
| VegetablesFood | 0701 to 0709 | Nil | Same |
| Wall PuttyConstruction | 3214 | 18% | Same |
| Washing MachineAppliances | 8450 | 18% | Same |
| WatchHousehold | 9102 | 18% | Same |
| Water PurifierAppliances | 8421 | 18% | Same |
| Water TankConstruction | 3925 | 18% | Same |
| WheatFood | 1001 | Nil or 5% | Same |
| WiFi RouterElectronics | 8517 | 18% | Same |
| Wires and CablesConstruction | 8544 | 18% | Same |
| Wooden DoorConstruction | 4418 | 18% | Same |
| Works ContractServices | SAC 9954 | 18% | Same |
Rates in force on 13 October 2026 (GST 2.0 from 22 September 2025). Items with two rates depend on price, pack, type or input tax credit: open the item for the conditions.
Since 22 September 2025 GST has two main slabs: 5% (the merit rate) and 18% (the standard rate), plus a 40% rate for a short list of luxury and sin goods. Some essentials are nil rated, gold and jewellery pay 3%, and a few special rates remain for precious stones. The old 12% and 28% slabs are gone.
| Slab | What it covers | Examples |
|---|---|---|
| Nil (0%) | Fresh food and other essentials | Fresh milk and UHT milk, paneer, bread and roti, fresh fruit and vegetables, books, notebooks, pencils, sanitary napkins |
| 3% | Precious metals | Gold, silver, gold and silver jewellery |
| 5% | Merit rate: daily needs, food, health, farming | Ghee, cheese, namkeen, biscuits, medicines, soap and shampoo, bicycles, tractors, footwear and clothes up to Rs 2,500 |
| 18% | Standard rate: most goods and services | Cement, steel, mobile phones, TVs, ACs, small cars, two wheelers up to 350 cc, most services |
| 40% | Luxury and sin goods | Larger cars, motorcycles above 350 cc, aerated and sweetened drinks, pan masala and tobacco, yachts |
| Outside GST | Petroleum and alcohol for drinking | Petrol, diesel, ATF, crude oil, natural gas and CNG, alcoholic liquor |
Use the lookup above to see where any of 200 common goods and services falls, or search the HSN code finder.
GST 2.0, recommended by the 56th GST Council meeting on 3 September 2025, moved most items in the 12% slab down to 5% and most items in the 28% slab down to 18%. A few went up.
| Item | Before | From 22 Sep 2025 |
|---|---|---|
| Cement | 28% | 18% |
| Air conditioners, TVs above 32 inches | 28% | 18% |
| Small cars, two wheelers up to 350 cc | 28% plus cess | 18% |
| Larger cars, motorcycles above 350 cc | 28% plus cess | 40% |
| Ghee and butter, cheese, namkeen | 12% | 5% |
| Biscuits, chocolate, ice cream | 18% | 5% |
| Soap bars, shampoo, toothpaste | 18% | 5% |
| Medicines, spectacles | 12% | 5% |
| Paneer, UHT milk, roti and paratha | 5% or 18% | Nil |
| Notebooks, pencils | 12% | Nil |
| Individual life and health insurance | 18% | Exempt |
| Coal | 5% plus cess | 18% |
| Aerated and sweetened drinks | 28% plus cess | 40% |
| Writing and printing paper, kraft paper | 12% | 18% |
Compensation cess ended on 22 September 2025 for all goods except tobacco and pan masala. Those moved on 1 February 2026: pan masala, cigarettes and other tobacco products now pay 40% GST (bidis 18%), with a separate health cess on pan masala and additional excise duty on tobacco replacing the compensation cess. The 57th GST Council meeting on 8 October 2026 made no rate changes.
To add GST, multiply the taxable value by the rate. To take GST out of a price that already includes it, divide by 1 plus the rate.
| Case | Formula | Example at 18% |
|---|---|---|
| Add GST | GST = value × rate ÷ 100 | Rs 10,000 × 18 ÷ 100 = Rs 1,800; total Rs 11,800 |
| Remove GST | Value = price ÷ (1 + rate ÷ 100) | Rs 11,800 ÷ 1.18 = Rs 10,000; GST Rs 1,800 |
A sale within one state carries CGST and SGST (or UTGST), each half of the rate: 9% plus 9% for an 18% item. A sale from one state to another, an import or a supply to an SEZ carries IGST at the full rate instead. The GST invoice format splits the tax for you once you choose the place of supply.
Sources and date. Rates are taken from the GST rate notifications in force on 13 October 2026: Notification 9/2025 Central Tax (Rate) and the related notifications that brought in GST 2.0 on 22 September 2025 (summarised in the PIB release of the 56th GST Council meeting), and the official rate finder on cbic-gst.gov.in. Code descriptions are written in our own words; they are a guide, not a ruling. For a high value or disputed item, check the notification or ask your tax adviser.
Since 22 September 2025 the main GST slabs are 5% and 18%, with 40% for a short list of luxury and sin goods. Some essentials are nil rated and gold, silver and jewellery pay 3%.
Yes. GST 2.0 removed the 12% and 28% slabs. Most 12% items moved to 5% and a few to 18%; most 28% items moved to 18% and a few to 40%.
From 22 September 2025 for all goods and services except pan masala and tobacco products, which moved to the new rates on 1 February 2026.
Cars above the small car limits, motorcycles above 350 cc, yachts and aircraft for personal use, aerated and sweetened drinks, caffeinated beverages, pan masala and tobacco products, and betting, casinos and online money gaming.
No. Compensation cess was removed with GST 2.0 on 22 September 2025, and for tobacco and pan masala it ended on 1 February 2026, when separate levies outside GST replaced it.
No. Petrol, diesel, aviation turbine fuel, crude oil and natural gas are still outside GST and carry central excise and state VAT. Alcohol for drinking is also outside GST.