GST Rate Chart India 2026 - Complete Reference
India's Goods and Services Tax has five main rate slabs: 0% (exempt), 5%, 12%, 18%, and 28%. This page is designed as an operational reference for Indian businesses, freelancers, and finance teams that need to confirm the likely GST slab quickly before quoting, invoicing, or filing returns.
You will find a searchable GST rate finder, slab-wise tables with commonly used item examples, and a practical method to validate HSN/SAC mapping. This does not replace official notifications, but it helps reduce obvious billing errors such as charging 18% where 12% applies, or splitting CGST/SGST incorrectly for inter-state supplies.
Use this workflow in practice: first identify the right item/service and HSN/SAC family, then confirm slab, then test final tax amount in the GST calculator, and finally issue invoice with correct CGST/SGST or IGST. This one sequence prevents most mismatches found during monthly reconciliation.
Understanding GST rate slabs
GST in India follows a multi-tier structure. Essential items like unprocessed food, healthcare, and education are exempt (0%). Basic necessities like packaged food, medicines, and economy travel fall under 5%. Processed goods and standard items are at 12%. Most services and manufactured goods attract 18%. This is the standard rate covering the majority of transactions. Luxury and demerit goods are taxed at 28%, with some attracting additional compensation cess.
The 18% slab is where most businesses operate. If you are a service provider (IT, consulting, legal, financial), your services are almost certainly at 18%. For goods, the rate depends on the specific product and its HSN code. When creating GST invoices, selecting the correct rate is crucial for proper tax calculation.
GST rate finder
Search any item or HSN/SAC code, or filter by slab, to find its GST rate instantly.
| Item / Service | HSN/SAC | GST rate |
|---|---|---|
| Fresh fruits and vegetables | 0701-0810 | 0% |
| Milk (not processed) | 0401 | 0% |
| Eggs, fresh meat, fish (unprocessed) | 0201-0307 | 0% |
| Bread (not branded) | 1905 | 0% |
| Salt | 2501 | 0% |
| Grains: rice, wheat, pulses | 1001-1008 | 0% |
| Curd, lassi, buttermilk (not branded) | 0403 | 0% |
| Education services (school, college) | 9992 | 0% |
| Healthcare services (hospital, clinic) | 9993 | 0% |
| Agricultural services | 9986 | 0% |
| Books, newspapers, journals | 4901-4902 | 0% |
| Handloom products | 5007-5311 | 0% |
| Packaged food items (branded cereals, spices) | 0904-0910 | 5% |
| Sugar, tea, coffee (not instant) | 1701, 0901, 0902 | 5% |
| Edible oils: mustard, groundnut, sunflower | 1501-1518 | 5% |
| Coal and lignite | 2701 | 5% |
| Medicines and pharmaceutical products | 3003-3004 | 5% |
| Apparel below Rs. 1,000 per piece | 6101-6117 | 5% |
| Footwear below Rs. 1,000 per pair | 6401-6405 | 5% |
| Restaurant services (non-AC and AC, no ITC) | 9963 | 5% |
| Transport of goods by rail | 9965 | 5% |
| Transport of passengers by air (economy) | 9964 | 5% |
| Small hotels (room tariff below Rs. 7,500) | 9963 | 5% |
| Fertilizers | 3102-3105 | 5% |
| Processed food: frozen vegetables, fruit juice | 2009 | 12% |
| Butter, cheese, ghee | 0405 | 12% |
| Apparel above Rs. 1,000 per piece | 6101-6117 | 12% |
| Footwear above Rs. 1,000 per pair | 6401-6405 | 12% |
| Sewing machines | 8452 | 12% |
| Cell phones and smartphones | 8517 | 12% |
| Preparations of meat, fish | 1601-1605 | 12% |
| Umbrellas | 6601 | 12% |
| Printed circuits and electronic boards | 8534 | 12% |
| Business class air travel | 9964 | 12% |
| IT services: software, web development, consulting | 9983 | 18% |
| Financial services: banking, insurance | 9971 | 18% |
| Telecom services | 9984 | 18% |
| Legal and accounting services | 9982 | 18% |
| Restaurants in hotels (tariff > Rs. 7,500) | 9963 | 18% |
| Outdoor catering services | 9963 | 18% |
| Electrical machinery and equipment | 8501-8548 | 18% |
| Iron and steel products | 7201-7229 | 18% |
| Aluminium products | 7601-7616 | 18% |
| Soaps, shampoo, cosmetics | 3401-3407 | 18% |
| Capital goods: industrial machinery | 8401-8487 | 18% |
| Cement | 2523 | 18% |
| Paints and varnishes | 3208-3214 | 18% |
| Plastic products | 3901-3926 | 18% |
| Automobiles: cars (+ cess) | 8703 | 28% |
| Tobacco products: cigarettes, gutka (+ cess) | 2401-2403 | 28% |
| Aerated drinks: cola, soda (+ cess) | 2202 | 28% |
| Air conditioners | 8415 | 28% |
| Dishwashers | 8422 | 28% |
| Washing machines (above 10 kg) | 8450 | 28% |
| Large screen TVs (above 32 inches) | 8528 | 28% |
| Luxury watches | 9101-9102 | 28% |
| Yachts and private aircraft | 8903 | 28% |
| Gambling, betting, lottery | 9996 | 28% |
Showing 58 items.
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0% (Exempt)
Essential goods and services that are exempt from GST.
| Item / Service | HSN/SAC Code |
|---|---|
| Fresh fruits and vegetables | 0701-0810 |
| Milk (not processed) | 0401 |
| Eggs, fresh meat, fish (unprocessed) | 0201-0307 |
| Bread (not branded) | 1905 |
| Salt | 2501 |
| Grains: rice, wheat, pulses | 1001-1008 |
| Curd, lassi, buttermilk (not branded) | 0403 |
| Education services (school, college) | 9992 |
| Healthcare services (hospital, clinic) | 9993 |
| Agricultural services | 9986 |
| Books, newspapers, journals | 4901-4902 |
| Handloom products | 5007-5311 |
5% GST
Essential items, mass consumption goods, and basic services.
| Item / Service | HSN/SAC Code |
|---|---|
| Packaged food items (branded cereals, spices) | 0904-0910 |
| Sugar, tea, coffee (not instant) | 1701, 0901, 0902 |
| Edible oils: mustard, groundnut, sunflower | 1501-1518 |
| Coal and lignite | 2701 |
| Medicines and pharmaceutical products | 3003-3004 |
| Apparel below Rs. 1,000 per piece | 6101-6117 |
| Footwear below Rs. 1,000 per pair | 6401-6405 |
| Restaurant services (non-AC and AC, no ITC) | 9963 |
| Transport of goods by rail | 9965 |
| Transport of passengers by air (economy) | 9964 |
| Small hotels (room tariff below Rs. 7,500) | 9963 |
| Fertilizers | 3102-3105 |
12% GST
Standard goods and processed items.
| Item / Service | HSN/SAC Code |
|---|---|
| Processed food: frozen vegetables, fruit juice | 2009 |
| Butter, cheese, ghee | 0405 |
| Apparel above Rs. 1,000 per piece | 6101-6117 |
| Footwear above Rs. 1,000 per pair | 6401-6405 |
| Sewing machines | 8452 |
| Cell phones and smartphones | 8517 |
| Preparations of meat, fish | 1601-1605 |
| Umbrellas | 6601 |
| Printed circuits and electronic boards | 8534 |
| Business class air travel | 9964 |
18% GST
Most goods and services fall under this slab. The standard rate.
| Item / Service | HSN/SAC Code |
|---|---|
| IT services: software, web development, consulting | 9983 |
| Financial services: banking, insurance | 9971 |
| Telecom services | 9984 |
| Legal and accounting services | 9982 |
| Restaurants in hotels (tariff > Rs. 7,500) | 9963 |
| Outdoor catering services | 9963 |
| Electrical machinery and equipment | 8501-8548 |
| Iron and steel products | 7201-7229 |
| Aluminium products | 7601-7616 |
| Soaps, shampoo, cosmetics | 3401-3407 |
| Capital goods: industrial machinery | 8401-8487 |
| Cement | 2523 |
| Paints and varnishes | 3208-3214 |
| Plastic products | 3901-3926 |
28% GST
Luxury, sin goods, and demerit items. Some also attract additional cess.
| Item / Service | HSN/SAC Code |
|---|---|
| Automobiles: cars (+ cess) | 8703 |
| Tobacco products: cigarettes, gutka (+ cess) | 2401-2403 |
| Aerated drinks: cola, soda (+ cess) | 2202 |
| Air conditioners | 8415 |
| Dishwashers | 8422 |
| Washing machines (above 10 kg) | 8450 |
| Large screen TVs (above 32 inches) | 8528 |
| Luxury watches | 9101-9102 |
| Yachts and private aircraft | 8903 |
| Gambling, betting, lottery | 9996 |
How to find the correct GST rate for your product
Step 1: Identify the HSN code for your product. The Harmonized System of Nomenclature (HSN) is an internationally standardized classification system. In India, 4-digit HSN codes are used for businesses with turnover up to Rs. 5 crore, and 6-digit codes for larger businesses.
Step 2: Look up the rate in the GST rate schedule. The official schedule is available on the CBIC website. You can also search on the GST portal (gst.gov.in) under the HSN/SAC code search feature.
Step 3: Apply the rate correctly on your invoice. For intra-state supply (buyer and seller in the same state), split the rate equally into CGST and SGST. For inter-state supply, charge the full rate as IGST.
Create GST invoices with correct rates
Use our free GST invoice generator to create invoices with the correct GST rates. The tool automatically calculates CGST+SGST or IGST based on the place of supply. No signup required.
Free GST Invoice Generator