GST rate finder
Search the GST rate on 150+ common goods and services as in force from 22 September 2025 — the two-rate structure of 5% and 18%, nil for essentials, 40% for luxury and sin goods, and the special rates for gold and diamonds.
GST has two main rates from 22 September 2025 — 5% (merit) and 18% (standard) — with nil for essentials, 40% for a short list of luxury and sin goods, and special rates of 0.25% for rough diamonds and 3% for gold, silver and jewellery. The 12% and 28% slabs and compensation cess no longer apply to new supplies, except tobacco products, which stay at 28% plus cess until the cess loans are repaid.
Rates are the CGST + SGST (or IGST) total. Where a rate depends on price, size or the supplier's option, the note says so. Classification disputes are common — the HSN shown is the usual heading, not a ruling.
| Goods or service | HSN / SAC | Rate | Notes |
|---|---|---|---|
| Fresh fruits and vegetables | 07, 08 | Nil | Unprocessed; frozen and preserved vegetables are at 5% |
| Milk, fresh and pasteurised; UHT milk | 0401 | Nil | UHT milk moved from 5% to nil |
| Curd, lassi, buttermilk (not pre-packaged) | 0403 | Nil | Pre-packaged and labelled: 5% |
| Paneer / chena, pre-packaged and labelled | 0406 | Nil | Moved from 5% to nil |
| Eggs, honey (unbranded), unpacked pulses, rice, wheat and flour | 04, 10, 11 | Nil | Pre-packaged and labelled cereals, pulses and flour: 5% |
| Bread, roti, chapati, paratha, parotta, khakhra, pizza bread | 1905, 2106 | Nil | All Indian breads are nil; pizza bread moved from 5% |
| Pre-packaged rice, wheat, atta, pulses (up to 25 kg) | 10, 11 | 5% | Nil if sold loose or above 25 kg/25 litre |
| Butter, ghee, cheese, dairy spreads | 0405, 0406 | 5% | Reduced from 12% |
| Condensed milk | 0402 | 5% | Reduced from 12% |
| Edible oils (mustard, sunflower, groundnut, olive, coconut) | 1507–1518 | 5% | |
| Sugar, jaggery, khandsari | 1701 | 5% | |
| Tea, coffee (roasted, instant), coffee extracts | 0902, 0901, 2101 | 5% | Instant coffee and extracts reduced from 18% |
| Spices, salt | 0904–0910, 2501 | 5% / Nil | Salt is nil; spices 5% |
| Dry fruits — almonds, cashews, pistachios, dates, dried figs | 0801–0813 | 5% | Reduced from 12% |
| Namkeen, bhujia, mixture (pre-packaged) | 2106 90 | 5% | Reduced from 12% |
| Biscuits, cakes, pastries | 1905 | 5% | Reduced from 18% |
| Chocolates and cocoa preparations | 1806 | 5% | Reduced from 18% |
| Ice cream | 2105 | 5% | Reduced from 18% |
| Pasta, noodles, instant noodles | 1902 | 5% | Reduced from 12% |
| Corn flakes, breakfast cereals, malt extract foods (Horlicks-type) | 1904, 1901 | 5% | Reduced from 18% |
| Jams, sauces, ketchup, mayonnaise, pickles | 2007, 2103, 2001 | 5% | Reduced from 12% |
| Fruit juices and pulp-based drinks (non-carbonated) | 2009, 2202 99 | 5% | Reduced from 12% |
| Packaged drinking water (20-litre jars) | 2201 | 5% | Reduced from 12% |
| Mineral water and plain aerated water (no sugar) | 2201 | 5% | Reduced from 18% |
| Aerated drinks with sugar or flavour (colas, soft drinks) | 2202 10 | 40% | Increased from 28% + cess |
| Carbonated fruit drinks; energy and caffeinated drinks; other non-alcoholic beverages | 2202 | 40% | Increased from 28% / 18% |
| Soya milk, plant-based milk drinks, milk-based beverages | 2202 99 | 5% | |
| Sausages, preserved meat and fish, canned food | 1601–1605 | 5% | Reduced from 12% |
| Diabetic foods | 2106 90 91 | 5% | Reduced from 12% |
| Pan masala | 2106 90 20 | 40% | Effective from a date to be notified; 28% plus cess until then |
| Cigarettes, cigars, chewing tobacco, gutkha | 2402, 2403 | 40% | Effective from a date to be notified; 28% plus cess until then. Bidis 18% |
| Hair oil, shampoo, toothpaste, toothbrush, toilet soap bars, shaving cream, talcum powder | 3305, 3306, 3401, 3307, 3304 | 5% | Reduced from 18% |
| Cosmetics, perfumes, make-up, deodorants, liquid handwash | 3303, 3304, 3307, 3401 30 | 18% | |
| Detergents, washing powder, dishwashing liquid | 3402 | 18% | |
| Sanitary napkins | 9619 | Nil | |
| Baby diapers, clinical diapers, feeding bottles | 9619, 3926, 4014 | 5% | Reduced from 12% |
| Candles, matches, agarbatti | 3406, 3605, 3307 41 | 5% | Agarbatti, dhoop 5%; other burning perfumery 18% |
| Utensils and kitchenware of steel, copper, aluminium, wood, ceramic | 7323, 7418, 7615, 4419, 6911 | 5% | Reduced from 12% |
| Umbrellas, sewing machines, bicycles and parts | 6601, 8452, 8712, 8714 | 5% | Reduced from 12% |
| Combs, hairpins, hair-clips | 9615 | 5% | Reduced from 12% |
| Furniture (wood, metal, plastic) | 9401–9403 | 18% | Bamboo, cane and rattan furniture 5% |
| Mattresses, cotton quilts above ₹2,500 | 9404 | 18% | Quilts and quilted products up to ₹2,500 per piece: 5% |
| Toys — non-electronic (tricycles, dolls, board games, puzzles, carrom, chess) | 9503, 9504 | 5% | Reduced from 12%; electronic toys 18% |
| Sports goods and equipment; gloves for sports | 9506, 4203 | 5% | Reduced from 12%; general fitness equipment 18% |
| Handicrafts — wooden, brass, stone, cane and terracotta articles; handmade paintings | 44, 68, 83, 9701 | 5% | Reduced from 12% |
| Pencils, crayons, erasers, sharpeners, exercise books, notebooks, maps and globes | 9608–9609, 4016, 4820, 4905 | Nil | Reduced from 5%/12% |
| Printed books, newspapers, journals | 4901, 4902 | Nil | |
| Pens, ball-point pens, stationery, office paper, printing paper | 9608, 4802, 4820 | 18% | |
| Paper for exercise books (uncoated, for notebooks) | 4802 | Nil | Reduced from 12% |
| Kraft paper, greaseproof and coated paper, paperboard | 4804–4810 | 18% | Increased from 12% |
| Corrective spectacles, spectacle lenses and frames, contact lenses | 9001, 9003, 9004 | 5% | Reduced from 12%; sunglasses 18% |
| Clothing and apparel up to ₹2,500 per piece | 61, 62 | 5% | Threshold raised from ₹1,000 |
| Clothing and apparel above ₹2,500 per piece | 61, 62 | 18% | Increased from 12% |
| Footwear up to ₹2,500 per pair | 64 | 5% | Reduced from 12% |
| Footwear above ₹2,500 per pair | 64 | 18% | |
| Cotton fabric, silk fabric, woollen fabric, khadi fabric | 50–55 | 5% | Khadi from KVIC outlets is nil |
| Man-made fibre, synthetic yarn, sewing thread | 5401–5510 | 5% | Reduced from 18%/12% to fix the inverted duty |
| Carpets, floor coverings, towels, blankets, bed linen (up to ₹2,500 per piece) | 57, 58, 63 | 5% | Reduced from 12%; made-ups above ₹2,500: 18% |
| Hats, caps, headgear | 6505 | 5% | Reduced from 12% |
| Handbags, purses, jute and cotton bags, leather goods (intermediate) | 4202, 4107–4115 | 5% | Reduced from 12%; luxury handbags above ₹10 lakh also attract 1% TCS |
| Mobile phones, smartphones | 8517 | 18% | |
| Laptops, desktops, tablets, printers, monitors, keyboards, mouse | 8471, 8443, 8528 | 18% | Monitors and projectors reduced from 28% |
| Television sets — all sizes (LED, LCD) | 8528 | 18% | Sets above 32 inches reduced from 28% |
| Air conditioners | 8415 | 18% | Reduced from 28% |
| Dishwashers | 8422 | 18% | Reduced from 28% |
| Refrigerators, washing machines, microwave ovens, geysers, fans, mixers, irons | 8418, 8450, 8516, 8414, 8509 | 18% | |
| Lithium-ion batteries, power banks, UPS, inverters | 8507, 8504 | 18% | |
| Cameras, headphones, speakers, smart watches | 8525, 8518, 9102 | 18% | |
| LED lights and fixtures, electric wires and cables, switches | 9405, 8544, 8536 | 18% | |
| Solar panels, solar water heaters, wind turbines and other renewable energy devices | 8541, 8419 12, 8502 | 5% | Reduced from 12% |
| Drones (unmanned aircraft) | 8806 | 5% | Reduced from 28% / 18% |
| Video game consoles | 9504 50 | 18% | |
| Small cars — petrol, CNG or LPG up to 1200 cc and 4 metres; diesel up to 1500 cc and 4 metres | 8703 | 18% | Reduced from 28% + cess |
| Other cars, SUVs, hybrids above the small-car limits, racing cars | 8703 | 40% | Replaces 28% + cess; no cess now |
| Electric vehicles (cars, two-wheelers, three-wheelers) | 8703 80, 8711 60 | 5% | |
| Motorcycles and scooters up to 350 cc | 8711 | 18% | Reduced from 28% |
| Motorcycles above 350 cc | 8711 | 40% | Increased from 28% + cess |
| Three-wheelers (auto-rickshaws) | 8703 21, 8704 | 18% | Reduced from 28% |
| Buses, trucks, goods carriers, ambulances | 8702, 8704 | 18% | Reduced from 28% |
| Tractors (up to 1800 cc road tractors excluded) and tractor parts and tyres | 8701, 8708, 4011 | 5% | Reduced from 12% / 18% |
| Auto parts and accessories (all) | 8708, 8714 | 18% | Uniform 18% regardless of HSN |
| Tyres for cars and two-wheelers | 4011 | 18% | Reduced from 28%; bicycle and tractor tyres 5% |
| Yachts, private aircraft, helicopters for personal use | 8903, 8802 | 40% | Increased from 28% |
| Bicycles and delivery tricycles | 8712 | 5% | Reduced from 12% |
| Cement | 2523 | 18% | Reduced from 28% |
| Steel bars, rods, structures; TMT bars | 72, 73 | 18% | |
| Bricks (building bricks, fly-ash bricks, roofing tiles) | 6901, 6815, 6905 | 6% / 12% | Special scheme continues: 6% without ITC, or 12% with ITC |
| Sand, gravel, stone chips | 2505, 2517 | 5% | |
| Marble and granite blocks | 2515, 2516 | 5% | Reduced from 12%; slabs and tiles 18% |
| Ceramic tiles, sanitaryware, glass sheets | 6907, 6910, 7003–7005 | 18% | |
| Paints, varnishes, putty | 3208–3210, 3214 | 18% | |
| Plywood, MDF, particle board, laminates | 4410–4412 | 18% | Agri-residue boards 5% |
| Pipes and fittings (PVC, steel), pumps, motors, generators | 3917, 7306, 8413, 8501, 8502 | 18% | Hydraulic pumps for tractors 5% |
| Coal, lignite, peat | 2701–2703 | 18% | Increased from 5% (cess removed) |
| Petrol, diesel, ATF, natural gas, crude | 2709, 2710 | Outside GST | State VAT and excise apply |
| LPG for domestic use | 2711 | 5% | Commercial LPG 18% |
| Fertilisers; sulphuric acid, nitric acid, ammonia | 31, 2807, 2808, 2814 | 5% | Inputs reduced from 18% |
| Pesticides, insecticides (chemical) | 3808 | 18% | Bio-pesticides 5% |
| Agricultural machinery — harvesters, threshers, soil preparation, drip irrigation, sprinklers | 8432–8433, 8424 | 5% | Reduced from 12% |
| Industrial machinery, machine tools, compressors, textile machinery | 84 | 18% | |
| Packaging — cartons, plastic bags, bottles, corrugated boxes | 4819, 3923 | 18% | |
| Gold, silver, platinum and jewellery | 7108, 7106, 7113 | 3% | Plus 5% on making charges billed separately |
| Rough and cut diamonds, precious stones (unset) | 7102, 7103 | 0.25% | Diamond job work 1.5% |
| Imitation jewellery | 7117 | 3% | |
| Life-saving drugs (33 listed cancer and rare-disease medicines) | 30 | Nil | Reduced from 12% / 5% |
| All other medicines and drugs, including Ayurvedic and homoeopathic | 3003, 3004 | 5% | Reduced from 12% |
| Medical devices — thermometers, glucometers, diagnostic kits, bandages, surgical gloves, oxygen | 9025, 9018, 3822, 3005, 4015, 2804 | 5% | Reduced from 12% / 18% |
| Hospital beds, wheelchairs, hearing aids, artificial limbs | 9402, 8713, 9021 | 5% / Nil | Hearing aids and assistive devices nil; furniture for medical use 5% |
| Health and life insurance — individual policies (term, endowment, ULIP, family floater, senior citizen) | 9971 | Nil | Exempt from 22 September 2025; group policies still 18% |
| Hospital services, doctor's consultation, diagnostics | 9993 | Nil | Room rent above ₹5,000 a day (non-ICU) is 5% without ITC |
| Restaurant services — stand-alone, food delivery, cloud kitchens | 9963 | 5% | Without ITC; restaurants inside hotels with room tariff above ₹7,500: 18% with ITC |
| Hotel accommodation up to ₹7,500 per room per day | 9963 | 5% | Without ITC; reduced from 12%. Rooms up to ₹1,000: also 5% |
| Hotel accommodation above ₹7,500 per room per day | 9963 | 18% | With ITC |
| Outdoor catering | 9963 | 5% | Without ITC (18% in specified premises) |
| Salons, barbers, beauty parlours, gyms, yoga centres, spas | 9997 (99972) | 5% | Without ITC; reduced from 18% |
| Chartered accountant, legal, consulting, architect and other professional services | 9982, 9983 | 18% | Legal services from an advocate to a business: reverse charge |
| IT and software services, SaaS, website development | 9983, 9984 | 18% | |
| Advertising services (print, digital, agency) | 9983 | 18% | Sale of space in print media 5% |
| Telecom, broadband, DTH | 9984 | 18% | |
| Banking and financial services, credit-card fees, loan processing | 9971 | 18% | Interest on loans and deposits is exempt |
| Insurance — motor, property, business, group health/life | 9971 | 18% | Third-party insurance of goods carriages 5% |
| Renting of commercial property | 9972 | 18% | Reverse charge where the landlord is unregistered and the tenant is registered |
| Renting of residential property to an individual for own residence | 9972 | Nil | 18% under reverse charge if rented to a registered business |
| Under-construction flats — affordable housing | 9954 | 1% | Without ITC; carpet area up to 60/90 sq m and price up to ₹45 lakh |
| Under-construction flats — other residential | 9954 | 5% | Without ITC; completed and ready-to-move property is outside GST |
| Works contracts — private (construction of buildings, interiors) | 9954 | 18% | With ITC |
| Works contracts for government — earthwork and other government contracts | 9954 | 18% | Increased from 12% |
| Goods transport agency (GTA) | 9965 | 5% | Without ITC under reverse charge, or 18% with ITC at the GTA's option |
| Transport of goods by rail in containers (private operators), multimodal transport | 9965 | 5% | With restricted ITC; 18% with full ITC where a leg is by air |
| Passenger transport — taxi, cab aggregators, bus with fuel | 9964 | 5% | With limited ITC; 18% with full ITC at the operator's option; AC contract carriage 5% |
| Air travel — economy class | 9964 | 5% | |
| Air travel — business and other classes | 9964 | 18% | Increased from 12% |
| Rail travel — AC and first class | 9964 | 5% | Non-AC and sleeper: nil |
| Courier and local delivery services (including through e-commerce apps) | 9968 | 18% | Delivery through platforms is taxed under section 9(5) at 18% |
| Job work — textiles, food processing, printing, pharmaceuticals, leather, umbrellas, bricks | 9988 | 5% | With ITC; reduced from 12% |
| Job work — other (residual entry, engineering, metal) | 9988 | 18% | Increased from 12% |
| Tailoring services | 9988 | 5% | |
| Education — schools up to higher secondary, recognised degree courses | 9992 | Nil | Coaching classes and private tuition: 18% |
| Coaching classes, online courses, skill training (unrecognised) | 9992 | 18% | |
| Cinema tickets up to ₹100 | 9996 | 5% | Reduced from 12%; tickets above ₹100: 18% |
| Cinema tickets above ₹100, amusement parks, theme parks | 9996 | 18% | |
| Casinos, race clubs, betting, online money gaming, lottery, IPL and sporting event admission | 9996, actionable claims | 40% | Increased from 28% |
| Leasing or renting of goods that attract 40% (cars, yachts) without operator | 9973 | 40% | Same rate as the goods |
| Leasing of other goods without operator | 9973 | Same as goods | Rate follows the goods leased |
| Employment, manpower supply, security and housekeeping services | 9985 | 18% | Security services to a registered business: reverse charge |
| Effluent treatment, bio-medical waste treatment | 9994 | 5% | Reduced from 12% |
| Freelance and consulting services exported to foreign clients | various | Zero-rated | Export of services with LUT — no GST, refund of ITC; see our note on foreign-client payments |
| Services by an intermediary to a foreign principal | 9983, 9961 | 18% → Zero-rated | The 56th Council recommended moving the place of supply to the recipient's location so these qualify as exports; applies once the IGST amendment is notified — check the status with us before invoicing |
| Composition scheme — traders and manufacturers | — | 1% | Of turnover; restaurants 5%; other service providers 6% (turnover up to ₹50 lakh) |
Related: GST calculator · GST compliance services · GST due dates
Disclaimer. This page is a general reference prepared from the law and notifications as we understand them on the date shown. It is not legal, tax or professional advice and does not create a client relationship; rates, thresholds and due dates change and your position depends on facts we have not seen. Please confirm with us before acting on anything here. I. H. Khan and Associates accepts no liability for decisions taken on the basis of this page. Section numbers are those of the Income-tax Act, 2025, in force from 1 April 2026, with the 1961 Act number in brackets (pages about the FY 2025-26 return, which the 1961 Act still governs, quote that Act first) — see our section map.
GST rate questions
Did the 12% and 28% rates disappear?
For almost everything, yes. From 22 September 2025 goods and services sit at 5% or 18%, with nil for essentials and 40% for a short list — sugary and caffeinated drinks, larger cars and bikes, yachts, tobacco (once notified), gambling and casinos. The special 0.25% and 3% rates for diamonds and precious metals, and the bricks scheme, continue.
What happened to compensation cess?
It no longer applies to new supplies except tobacco products, which stay at 28% plus cess until the cess loans are repaid, after which they move to 40%.
My input credit is at 18% but my output is at 5% — what now?
You may have an inverted duty structure and can claim a refund of the accumulated credit, now processed with 90% provisional payment. Where the 5% rate is 'without ITC' (restaurants, hotel rooms up to ₹7,500, salons, GTA), no credit is available at all.
How do I find the rate for something not listed?
Send us the product description or invoice through the contact page; we will confirm the HSN and rate against the notification and tell you if a classification circular applies.
Selling something with an unusual classification?
We handle HSN disputes, advance rulings and rate-change transitions for traders and manufacturers.