GST Rates List

List of items under the 5% GST slab rate

The lowest standard rate applies mostly to household necessities and daily
essentials. Refer to the following table to find the products and services with a 5%
tax rate under GST. Refer to the table to understand what GST percentage applies
to particular goods.

Goods
1) Edibles like:

• Spices

• Plain chapati

• Oil

• Pizza bread

• Fish fillets

• Khakhra

• Tea

• Coffee (excluding instant coffee)

• Baby food

• Sugar

• Cashew nuts

• Indian sweets (Mithai or Mishti)

• Frozen vegetables

• Unbranded namkeen
 • Pawan Chakki or wind-based Atta Chakki

2) Fuel like:

• Coal

• Biogas

3) Fertilisers
4) Life-saving medicines and drugs
5) Accessories for specially-abled individuals like:

• Walking sticks

• Braille paper

• Hearing aids

• Braille watches

6) Incense sticks or Agarbatti

7) Footwear and apparels under Rs.1000
8) Handmade items like:

• Carpets

• Gabba/Namda

• Braids

• Ornaments

12) Ice and snow

13) Kites
14) Marble rubble

Services
2) Crude and petroleum products transport
3) Takeaway food
4) Economy class flight tickets
5) Newspaper printing
6) Tailoring
7) Transport services via AC cabs and radio taxi
8) Restaurants:

• Both AC and Non-AC standalone ones

• Those with a turnover of Rs.50 lakhs

• Those in hotels with a sub-Rs.7500 room tariff

9) Print media advertisement space

10) Tour operator services

List of items under the 12% GST slab rate

The GST rate list for secondary necessities, mostly comprising processed food,
cooking utensils, and other such items has been summarised below.

Goods
1) Processed food:

• Frozen meat

• Sausage

• Fruit juices

• Ketchup

• Pickles

2) Dairy products:

• Butter

• Cheese

• Ghee
3) Dry fruits and nuts like almonds
4) Packaged products:

• Drinking water

• Coconut water

5) Cooking utensils:

• Forks

• Spoons

• Fish knives

• Tongs

• Ladles

• Cake servers

6) Sewing machines
7) Flint buttons
8) Corrective spectacles and glasses
9) Exercise books and notebooks
10) Walkie-talkies or two-way radios
11) Handmade matches
12) Fixed speed diesel engines
13) Ornamental framed mirrors
14) Containers:

• Purses

• Pouches

• Handbags

• Jewellery box

15) Photographs
16) Diagnostic kits
17) Plastic beads
18) Man-made yarn

Services
1) Business class flight tickets
2) Movie tickets worth less than Rs.100
3) Hotel stay with daily cost less than Rs.7500
4) Room tariff above Rs.1000 and below Rs.2500 per day
5) Mining and drilling of natural gas
8) Railway coaches, wagons, or rolling stock sans refund of ITC
10) Goods Transportation in containers via rail not under the Indian Railways

Now, there might be a lot of products or services you might be opting for quite
frequently, which have not been covered under any of the already-mentioned GST
slab rates. Well, we hope that you will find these items under the next tax category.

List of items under the 18% GST slab rate

The 18% GST rate covers quite a number of relatively essential items. If you have
been wondering what percent of GST is applicable against some of your most
sought-after products/services, here might be your answer since this section
includes a majority of items compared to the other slabs.

Goods

1) Eatables:

• Mineral water

• Pasta

• Biscuits

• Pastries
 • Cornflakes

• Soups

• Curry paste

• Preserved vegetables

• Instant food mixes

• Food supplements

• Mixed condiments

• Flavoured refined sugar

• Cocoa butter

• Ice cream

• Chocolate

• Chewing gum

2) Capital goods:

• Plastic tarpaulin

• Salt-glazed stoneware pipes

• Jute, artificial plastic

• Aluminium foil

• Optical fibre

• Winding wires

• Coaxial cables

• Ball bearing

• Roller bearing

• Helmets and helmet parts

 • Electrical boards

• Diesel engine parts

• Parts of pumps

• Precast concrete pipes

• Tyres and tyre tubes

• Retreaded second-hand rubber tyres

• Wheel rims and axles

• Paints

3) Household products:

• Hair oil

• Shampoo

• Toothpaste

• Detergent

• Room deodorizers

• Shaving and after-shave products

• Mattress

• Furniture (other than furniture wholly made of bamboo)

4) Perfume
5) Cosmetic preparations
6) Make-up and beauty products
7) Weight-measuring devices
8) Installations:

• Doors and windows

• Sanitaryware
 • Aluminium frames

9) Electrical and electronic appliances

• Refrigerators

• Water heaters

• Washing machines

• Televisions (up to 32 inches)

• Computer monitors (below 17 inches)

• Camera

• Vacuum cleaners

• Hair shavers

• Hair curlers

• Hair dryers

• Fans

• Lights

• Pumps

• Compressors

• Set-top box for TVs

• Discharge lamps

• Power banks with Lithium-ion batteries

• Printers and cartridges

10) Containers

• Suitcase

• Vanity case
 • Briefcase

• Cotton handbags

• Shopping bags

• Polythene and Polypropylene packets and bags

• Non-leather school bags

11) Dental wax

12) Kajal pencils
13) Electrical transformer
14) Measuring devices like callipers, tapes, etc.
15) Leather clothing
16) Wrist watches
17) Cooking items:
• Stoves
• Cutlery
• Cookers
18) Telescope
19) Razor and razor blades
20) Goggles
21) Binoculars
22) Stationary:

• Pencil-sharpeners

• Clips

• Staplers

23) Carriages for babies

24) Sports goods
25) Video game consoles
26) Other products with HSN code 9504
Services
1) Movie tickets worth more than Rs.100
2) Hotel accommodation bill equal to or above Rs.7500
3) Daily room tariff ranging between Rs.2500 and Rs.5000
4) Eating at restaurants located in hotels with above Rs.7500 daily tariff
5) Telecom and IT services
6) Outdoor catering
7) Performance arts:

• Theatre

• Indian classical and folk arts

• Circus

8) Party arrangement
9) Eating and drinking at outlets with a liquor license, AC and heating
arrangement.

List of items under the 28% GST slab rate

The GST percentage for most luxury items is set at 28%, which is the highest
standard rate. However, some of these items again come with an additional charge
on top of the GST slab rates. This is called Cess, and it is a compensation charge to
make up for the lack of revenue due to GST implementation. Have a look at the
following table to understand which services and products belong to each of these
categories.

Goods
Without Cess
1) Eatables

• Aerated water (with or without sugar)

 • Instant coffee

• Chocolates (without cocoa)

• Coffee concentrates

• Custard powder

• Protein concentrates

• Molasses

2) ATM vending machine

3) Air conditioners
4) Dishwashers
5) Yachts
6) Aircrafts
7) State-owned and state-authorised lotteries
8) Accessories

• Eyelashes

• Wigs

• Felt hats

• False beards

9) Fax machines
10) TV monitors over 32 inches
11) Stoves (excluding LPG and kerosene ones)
12) Powder

With Cess

1) Caffeinated beverages

2) Tobacco and tobacco products

3) Pan masala and Gutkha

4) Fuel:

• Petrol

• LPG

• CNG

5) Motorised vehicles (except motorcycles)

Services
1) Hotel stay with over Rs.7500 bill
2) 5-star hotel services
3) Gambling
4) Go-karting
5) Ballet
6) Racing club services
7) Casinos
8) Entertainment services
9) Sports events

Now, many items are considered unavoidable necessities. To help individuals of

every economic stratum get access to such products and services, these items come
with 0% GST.

Products Tax Rates

Milk 0%

Eggs 0%
Curd 0%

Lassi 0%

Kajal 0%

Educations Services 0%

Health Services 0%

Children's Drawing & Coloring Books 0%

Unpacked Foodgrains 0%

Unpacked Paneer 0%

Gur 0%

Unbranded Natural Honey 0%

Fresh Vegetables 0%

Salt 0%

Unbranded Atta 0%

Unbranded Maida 0%

Besan 0%

Prasad 0%
Palmyra Jaggery 0%

Phool Bhari Jhadoo 0%

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%

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%

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%

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%