GST Rates in India 2026 — Complete List by Category

India's Goods and Services Tax (GST) system uses a multi-slab rate structure: 0%, 5%, 12%, 18%, and 28%. Knowing which rate applies to your product or service is essential for accurate invoicing, tax filing, and pricing. This reference guide lists GST rates by category as applicable in 2026.

Understanding the GST Rate Structure

The GST Council sets rates based on the nature of goods and services. Essential items attract lower rates, while luxury and demerit goods attract the highest rates. The five slab rates serve different purposes:

• 0% (Exempt): Essential commodities that should not burden consumers
• 5%: Items of mass consumption and basic necessities
• 12%: Standard rate for processed goods and common services
• 18%: The most common rate — covers majority of services and manufactured goods
• 28%: Luxury, sin, and demerit goods (often with additional cess)

0% GST — Exempt Goods and Services

These items attract no GST at all:

• Fresh fruits, vegetables, and leafy greens
• Milk, curd, and natural honey
• Fresh meat, fish, and eggs
• Unbranded rice, wheat, and flour (atta)
• Salt, bread, and fresh vegetables
• Unprocessed agricultural products
• Healthcare services provided by clinical establishments
• Educational services by approved institutions
• Public transportation (local buses, metro)

5% GST — Essential Goods

• Packaged food grains and branded cereals
• Sugar, tea, coffee (not instant), and edible oil
• Medicines and pharmaceutical products
• Coal and lignite
• Handmade carpets and textiles below ₹1,000
• Newspaper and print media
• Transport services (railways, air economy class)
• Restaurant services (non-AC, below threshold)

12% GST — Standard Goods

• Processed food items and frozen vegetables
• Butter, cheese, and ghee
• Fruit juices and soya milk
• Umbrellas and sewing machines
• Cell phones and mobile handsets
• Textile garments above ₹1,000
• Construction services (affordable housing)
• Business class air travel

18% GST — Most Common Rate

This is the default rate for most services and manufactured goods:

• IT services, software development, and consulting
• Financial services (banking, insurance)
• Telecom services
• Restaurant services (AC restaurants, those serving alcohol)
• Capital goods and industrial machinery
• Computers, laptops, and printers
• Iron, steel, and aluminium products
• Cement and construction materials
• Branded garments above specific thresholds
• Professional services (legal, accounting, design)

For freelancers and consultants: If you provide IT services, design, content writing, marketing, or any professional consulting, your services fall under 18% GST. Registration is mandatory once your turnover exceeds ₹20 lakh (₹10 lakh for special category states). Read our detailed GST guide for freelancers.

28% GST — Luxury & Sin Goods

• Automobiles (large cars, SUVs, luxury vehicles)
• Aerated drinks, energy drinks
• Tobacco products and cigarettes
• Pan masala and gutka
• Cement (recently debated for reduction)
• Air conditioners and dishwashers
• Premium cosmetics and personal care
• Gambling, betting, and lottery services

Additional Cess: Some 28% items attract compensation cess. For example, large SUVs attract 28% GST + 22% cess = 50% effective rate. Tobacco can attract up to 28% + 36% cess.

GST Rates on Common Services

How to Find the GST Rate for Any Item

1. Identify the HSN code (for goods) or SAC code (for services)
2. Check the official CBIC GST rate schedule
3. Use our GST Calculator to compute CGST, SGST, and IGST breakdowns

Important: GST rates are revised periodically by the GST Council. Always verify the current applicable rate from official sources before filing returns. This guide reflects rates as of September 2026.