Types of GST percentage
Q.What are the different GST rates for goods?
In this post, we will discuss the GST rate structure in India, the different tax slabs, and the items covered under each. Whether you’re a business owner or a regular buyer, understanding these rates helps you know how much tax you’re really paying.
Let’s look at these sections:
- What are GST Rates?
- GST Rate Structure in India 2025
- List of Items Under the 0% GST Slab Rate
- List of Items Under the 5% GST Slab Rate
- List of Items Under the 12% GST Slab Rate
- List of Items Under the 18% GST Slab Rate
- List of Items Under the 28% GST Slab Rate
- List of Items Under the 3% GST Rate
- List of Items Under the 0.25% GST Rate
- HSN and SAC System in GST Tax Classification
- Conclusion
- FAQs
What are GST Rates?
GST in India is divided into five slabs i.e 0%, 5%, 12%, 18%, and 28%.
- 0%: No tax on essential items like fresh fruits, vegetables, and unbranded food grains.
- 5%: Basic daily use items like packaged food and public transport fall under this.
- 12% & 18%: These are for most regular goods and services like clothes, electronics, and restaurant bills.
- 28%: This is the highest slab, meant for luxury items and things like tobacco, big cars, and costly appliances.
The idea behind this structure is simple; keep tax low for essentials and higher for luxury or non-essential stuff.
GST Rate Structure in India 2025
GST rates for regular taxpayers mainly fall under these slabs 0% (nil), 5%, 12%, 18% and 28%. Apart from these, there are some special rates like 0.25% and 3% used for specific items.
For those who have opted for the composition scheme, the GST is charged at a much lower rate, usually 1.5%, 5% or 6%, depending on their business type and turnover.
There’s also something called TDS and TCS under GST. TDS is charged at 2% and TCS at 0.5% (earlier, before 9th July 2024, it was 1%).
In some cases, GST cess is added over and above the regular GST rates – especially for items like tobacco, cigarettes, aerated drinks, petrol, and cars. The cess rate varies a lot – starting from 1% and going up to 204%, depending on the item.
If you want to check the GST rate for any item, refer to the table below for common goods. Or just use our HSN code & GST rate finder to look it up easily.
List of Items Under the 0% GST Slab Rate
Products | Tax Rates |
Fresh milk & cream | 0% |
Curd, lassi, buttermilk | 0% |
Chena / Paneer | 0% |
Eggs | 0% |
Natural honey (unbranded too) | 0% |
All fruits & vegetables | 0% |
Dates & nuts | 0% |
Coffee beans | 0% |
Unprocessed green tea leaves | 0% |
Rice, wheat, maize, and other grains | 0% |
Jaggery, khandsari sugar, rab | 0% |
Firewood (fuel wood) | 0% |
Handloom items | 0% |
Handmade musical instruments (indigenous) | 0% |
Puja samagri | 0% |
Besan | 0% |
Children’s colouring & drawing books | 0% |
Educational services | 0% |
List of Items Under the 5% GST Slab Rate
Products | Tax Rates |
Sugar | 5% |
Tea | 5% |
Packed Paneer | 5% |
Coal | 5% |
Edible Oils | 5% |
Raisin | 5% |
Domestic LPG | 5% |
Roasted Coffee Beans | 5% |
PDS Kerosene | 5% |
Skimmed Milk Powder | 5% |
Cashew Nuts | 5% |
Footwear (< Rs.500) | 5% |
Milk Food for Babies | 5% |
Apparels (< Rs.1000) | 5% |
Fabric | 5% |
Coir Mats, Matting & Floor Covering | 5% |
Spices | 5% |
Agarbatti | 5% |
Coal | 5% |
Mishti/Mithai (Indian Sweets) | 5% |
Life-saving drugs | 5% |
Coffee (except instant) | 5% |
List of Items Under the 12% GST Slab Rate
Products | Tax Rates |
Butter | 12% |
Ghee | 12% |
Computers | 12% |
Processed food | 12% |
Almonds | 12% |
Mobiles | 12% |
Fruit Juice | 12% |
Preparations of Vegetables, Nuts Fruits, or other parts | 12% |
Packed Coconut Water | 12% |
Umbrella | 12% |
List of Items Under the 18% GST Slab Rate
Products | Tax Rates |
Hair Oil | 18% |
Capital goods | 18% |
Toothpaste | 18% |
Industrial Intermediaries | 18% |
Soap | 18% |
Ice-cream | 18% |
Pasta | 18% |
Toiletries | 18% |
Corn Flakes | 18% |
Soups | 18% |
Computers | 18% |
Printers | 18% |
List of Items Under the 28% GST Slab Rate
Products | Tax Rates |
Small cars (+1% or 3% cess) | 28% |
High-end motorcycles (+15% cess) | 28% |
Consumer durables such as AC and fridge | 28% |
Beedis are NOT included here | 28% |
Luxury & sin items like BMWs, cigarettes | 28% |
& aerated drinks (+15% cess) | 28% |
List of Items Under the 3% GST Rate
Products | GST Rate |
Imitation jewellery | 3% |
Articles of precious metal or of metal clad with precious metal | 3% |
Natural pearls or cultured pearls, whether or not worked or graded but not strung, mounted or set; or temporarily strung for convenience of transport | 3% |
Diamonds, whether or not worked, but not mounted or set (Excludes non-industrial) | 3% |
Precious stones (other than diamonds) and semi-precious stones | 3% |
Silver | 3% |
Gold | 3% |
Waste and scrap of precious metal or of metal clad with precious metal | 3% |
List of Items Under the 0.25% GST Rate
Products | GST Rate |
|---|---|
Non-industrial diamonds | 0.25% |
unworked precious/semi-precious stones | 0.25% |
Synthetic or reconstructed precious or semi-precious stones | 0.25% |
HSN and SAC System in GST Tax Classification
GST rates and HSN codes as per the respective HSN chapters are given in the table below.
Chapter No | Chapter Name |
Chapter 1 | Live Animals, Bovine & Poultry |
Chapter 2 | Meat & Edible Offal of Animals |
Chapter 3 | Fish Meat & Fillets |
Chapter 4 | Eggs, Honey & Milk Products |
Chapter 5 | Non Edible Animal Products |
Chapter 6 | Live Trees & Plants |
Chapter 7 | Vegetables |
Chapter 8 | Fruits & Dry Fruits |
Chapter 9 | Tea, Coffee & Spices |
Chapter 10 | Edible Grains |
Chapter 11 | Milling Industry Products |
Chapter 12 | Oil Seeds, Fruit & Part of Plants |
Chapter 13 | Gums, Resins, Vegetable SAP & Extracts |
Chapter 14 | Vegetable Material & Products |
Chapter 15 | Fats, Oils & Waxes their Fractions |
Chapter 16 | Preserved/Prepared Food Items |
Chapter 17 | Sugar, Jaggery, Honey & bubble Gums |
Chapter 18 | Chocolate & Cocoa Products |
Chapter 19 | Pizza, Cake, Bread, Pasta & Waffles |
Chapter 20 | Edible Plants – Fruits, Nuts & Juices |
Chapter 21 | Tea & Coffee Extract & Essence |
Chapter 22 | Water – Mineral & Aerated |
Chapter 23 | Flours, Meals & Pellets |
Chapter 24 | Tobacco, Stemmed & Stripped |
Chapter 25 | Salts & Sands |
Chapter 26 | Mineral Ores & Slags |
Chapter 27 | Fossil Fuels – Coal & Petroleum |
Chapter 28 | Gases & Non Metals |
Chapter 29 | Hydrocarbons – Cyclic & Acyclic |
Chapter 30 | Drugs & Pharmaceuticals |
Chapter 31 | Fertilisers |
Chapter 32 | Tanning & Colouring Products |
Chapter 33 | Essential Oils, Beauty Products |
Chapter 34 | Soaps, Waxes, Polish products |
Chapter 35 | Casein, Albumin, Gelatin, Enzymes |
Chapter 36 | Propellants, Explosives, Fuses, Fireworks |
Chapter 37 | Photographic & Cinematographic Films |
Chapter 38 | Insecticides, Artificial Carbon & Graphite |
Chapter 39 | Polymers, Polyethylene, Cellulose |
Chapter 40 | Rubber, Plates, Belt, Condesnsed Milk |
Chapter 41 | Raw hides & Skins, Leather |
Chapter 42 | Trunks, Suit-cases, Vanity cases |
Chapter 43 | Raw Fur Skins, Articles of apparel |
Chapter 44 | Fuel wood, Wood Charcoal |
Chapter 45 | Natural Cork, Shuttlecock Cork |
Chapter 46 | Plaiting Materials, Basketwork |
Chapter 47 | Mechanical & Chemical woodpulp |
Chapter 48 | Newsprint, Uncoated paper & paperboard |
Chapter 49 | Printed Books, Brochures, Newspapers |
Chapter 50 | Silk Worm Coccon, Yarn, Waste & Woven Fabrics |
Chapter 51 | Wool materials & Waste, Animal Hairs |
Chapter 52 | Cotton materials, Synthetics & Woven fabrics |
Chapter 53 | Flex raw, Vegetable materials & Paper yarn |
Chapter 54 | Synthetic felaments, Woven fabrics & Rayons |
Chapter 55 | Synthetic felament tows & Polyster staple fiber |
Chapter 56 | Towels, Napkins, ropes & Netting materials |
Chapter 57 | Carpets & Floor coverings textile Handlooms |
Chapter 58 | Labels, Bades, Woven pile & Chennile, Terry towelings |
Chapter 59 | Rubberised textile fabrics, Convayer belts |
Chapter 60 | Pile,Wrap Knit,Tarry & Crochet fabrics |
Chapter 61 | Men & Women Clothing |
Chapter 62 | Men & Women Jackets, Coats & Garments |
Chapter 63 | Blankets & Bedsheets |
Chapter 64 | Shoes & Footwear Products |
Chapter 65 | Hats & Accessories |
Chapter 66 | Umbrellas & Accessories |
Chapter 67 | Artificial flowers, Wigs & False Beards |
Chapter 68 | Monumental & Building Stones |
Chapter 69 | Bricks, Blocks & Ceramics |
Chapter 70 | Glasses, Mirrors, Flasks |
Chapter 71 | Pearls, Diamonds, Gold, Platinum |
Chapter 72 | Iron, Alloys, Scrap & Granules |
Chapter 73 | Iron tube, piles & Sheets |
Chapter 74 | Copper Mattes, Rods, Bars, Wires, Plates |
Chapter 75 | Nickel Mattes & Unwrought Nickel |
Chapter 76 | Unwrought Aluminium- Rods, Sheets & Profiles |
Chapter 78 | Unwrought Lead – Rods, Sheets & Profiles |
Chapter 79 | Unwrought Zinc – Rods, Sheets & Profiles |
Chapter 80 | Unwrought Tin – Rods, Sheets & Profiles |
Chapter 81 | Magnesium, Cobalt, Tungsten Articles |
Chapter 82 | Hand Tools & Cutlery |
Chapter 83 | Locks, Metal Mountings & Fittings |
Chapter 84 | Industrial Machinery |
Chapter 85 | Electrical Parts & Electronics |
Chapter 86 | Railway Locomotives & Parts |
Chapter 87 | Tractors & Motor Vehicles |
Chapter 88 | Balloons, Parachutes & Airlift Gear |
Chapter 89 | Cruise Ships & Boats |
Chapter 90 | Medical, Chemical & Astronomy |
Chapter 91 | Watches & Clocks |
Chapter 92 | Musical Instruments |
Chapter 93 | Military Weapons & firearms |
Chapter 94 | Furniture, Bedding & lighting |
Chapter 95 | Children Toys, Table & Board Games & Sports Goods |
Chapter 96 | Pencil Lighter Toiletries |
Chapter 97 | Paintings Decoratives Sculptures |
Chapter 98 | Machinery Lab Chemicals Drugs Medicines |
Chapter 99 | Services |
Conclusion
GST is an important system for both businesses and common people. It makes paying tax easier because the same rates apply to goods and services. There are 5 main GST slabs, and on some items, extra cess is also charged. In 2024, the government made some changes to GST rates ; for a few products the rates went up, and for others, they came down. These changes were done to make the system better and help the economy grow.
FAQs
Q.What are the different GST rates for goods?
Ans: India now has four GST rates for various goods and services: 5%, 12%, 18%, and 28% GST. The GST Council sets the GST rate slabs..
Q. What is the GST rate on TV sets?
Ans: Currently, the GST charged on television sets is 18% for TVs up to 32 inches. The GST imposed on TVs larger than 32 inches is 28%.
Q. What is the GST rate for mobile phones?
Ans: Mobile phones are charged at 18% GST under HSN Code 85171219. This applies to both smartphones and basic phones, which cost slightly more. The GST rate was previously 12%, but was raised to improve revenue.
Q. How much GST applies to vital commodities?
Ans: Essential products typically fall under the 0% or 5% GST brackets. Basic foods such as cereals, vegetables, and milk are either tax-free or taxed at a reduced rate. However, processed and packaged food products may be subject to higher GST rates.
