GST Rate Chart 2026-27: GST Rates in India
A plain-language reference for the GST rate on 133 everyday products and services, grouped by category and updated for the 2026-27 financial year. Need the arithmetic instead? Use the GST calculator.
Rates verified:
⚠️ Note: The September 2025 restructuring removed the old 12% and 28% slabs. Rate lists published before that date — and most AI chatbots — still quote the outdated structure.
The four GST slabs at a glance
| Slab | Type | What it covers | Listed here |
|---|---|---|---|
| 0% | Exempt / Essential | Unprocessed food, education material and core healthcare items carry no GST. | 25 items |
| 5% | Basic necessities | Everyday staples, packaged food, toiletries, medicines, farm inputs, restaurants and hotel rooms up to ₹7,500 a night. | 37 items |
| 18% | Standard rate | The default slab — most goods and services land here, from electronics to professional services. | 59 items |
| 40% | Luxury / Sin goods | Larger cars, tobacco, aerated and caffeinated drinks, yachts and private aircraft. | 7 items |
Gold, silver and jewellery are the main exception: they carry a special 3% rate rather than one of the four slabs.
How the rate is split: CGST, SGST and IGST
The slab tells you the total tax. How it is split depends on where the buyer and seller are.
- Within one state (intra-state): the rate is split in half — an 18% item is billed as 9% CGST + 9% SGST.
- Between two states (inter-state): the full rate is charged as IGST — the same 18% item is billed as 18% IGST.
The buyer pays the same total either way. The split only decides which government collects what.
Items outside GST altogether
These are not zero-rated — they sit outside the GST system entirely and are taxed by other means, usually state excise or VAT. A GST calculator cannot give you a figure for them, and any rate table that lists one is wrong.
| Item | Status | Taxed under |
|---|---|---|
| Alcohol / liquor | Outside GST | State excise / VAT |
| Petrol | Outside GST | State excise / VAT |
| Diesel | Outside GST | State excise / VAT |
| Electricity | Outside GST | State excise / VAT |
Alcoholic liquor for human consumption is excluded from GST by constitutional design. Petroleum products and electricity remain outside it pending a GST Council decision to bring them in.
Detailed guides
Some items need more than a number. These go deeper:
- GST on mobile phones — Why phones are 18%, how to pull the tax back out of an MRP, and what changes when you order from another state.
- GST on restaurant bills — Why most bills should be 5% even in an AC restaurant — plus why service charge is not a tax and how to spot an incorrect bill.
- GST on hotel rooms — The rate follows the nightly tariff, not the star rating, and crossing a threshold costs more than you would expect.
- GST on gold & jewellery — Why the whole bill is 3% including making charges, when 5% applies, and how exchanging old gold is taxed.
- Free GST invoice generator — Make a GST tax invoice with CGST + SGST or IGST worked out, and the amount in words — print or save as PDF.
- Bill of supply format — The no-GST bill for composition dealers and exempt sales — what it must contain, with a sample.
- GST on cars — 18% or 40% depending on engine size and length, 5% for electric — and how much GST sits inside the ex-showroom price.
Browse by category
Food & Grocery
| Item | GST Rate | Also searched as |
|---|---|---|
| Besan | 0% | gram flour, chickpea flour |
| Bread, roti & paratha | 0% | unbranded bread, chapati, khakhra |
| Eggs | 0% | egg, anda |
| Fresh fruits | 0% | fruit, apple, banana, mango, orange |
| Fresh meat & poultry | 0% | chicken, mutton, fish, seafood, gosht |
| Fresh vegetables | 0% | vegetable, sabzi, onion, potato, tomato |
| Jaggery | 0% | gur, gud |
| Milk & paneer | 0% | doodh, fresh milk, uht milk, chhena |
| Pulses & lentils | 0% | dal, lentil, pulse, moong, masoor |
| Rice | 0% | chawal, basmati |
| Salt | 0% | namak |
| Wheat flour | 0% | atta, maida, gehun |
| Coffee (unprocessed) | 5% | coffee beans |
| Dairy products (branded) | 5% | cheese, butter, yogurt, curd, dahi |
| Edible oils | 5% | oil, cooking oil, mustard oil, sunflower oil, refined oil |
| Fruit juices (packaged) | 5% | juice, fruit juice, real juice, tropicana, paper boat |
| Mineral water (bottled) | 5% | mineral water, packaged water, bisleri, kinley, aquafina |
| Packaged food (branded) | 5% | biscuit, chips, namkeen, bhujia, snack |
| Sugar | 5% | cheeni, shakkar |
| Tea | 5% | chai, green tea, black tea |
Services
| Item | GST Rate | Also searched as |
|---|---|---|
| Gym & fitness services | 5% | sports club, yoga, membership |
| Hair salon services | 5% | haircut, hairdresser, barber, hair color, beauty parlour |
| Hotels ₹1,000–₹7,500/night | 5% | hotel, mid hotel, 3 star hotel, business hotel, hotel room |
| Hotels under ₹1,000/night | 5% | cheap hotel, budget hotel, dharamshala, lodge |
| Online food delivery | 5% | swiggy, zomato, food delivery, online food |
| Restaurant (standalone, AC or non-AC) | 5% | dhaba, cafe, dining, small restaurant, non ac restaurant |
| Accounting services | 18% | bookkeeping, audit, ca services |
| Advertising services | 18% | google ads, facebook ads, marketing |
| Architecture services | 18% | architect, interior design, design service |
| Consultancy services | 18% | consulting, professional fee, ca fee, lawyer fee |
| Courier & logistics | 18% | delivery service, freight, bluedart, dhl |
| Engineering services | 18% | technical service, engineering consultancy |
| Event management | 18% | wedding planning, event management, party organiser |
| Hotels above ₹7,500/night | 18% | hotel, luxury hotel, 5 star hotel, oberoi, taj hotel |
| Housekeeping services | 18% | cleaning service, maid, home cleaning |
| Photography / videography | 18% | photographer, video production |
| Restaurant in hotel (room tariff >₹7,500) | 18% | hotel restaurant, hotel food, 5 star restaurant, fine dining hotel |
| Security services | 18% | guard, security service, cctv installation |
| Telecom services | 18% | mobile recharge, internet, broadband, jio, airtel |
Electronics
| Item | GST Rate | Also searched as |
|---|---|---|
| Cameras | 18% | camera, dslr, mirrorless, gopro, webcam |
| Gaming consoles | 18% | playstation, xbox, ps5, nintendo, game console |
| Hard disks & SSDs | 18% | hard disk, ssd, pen drive, storage, usb drive |
| Headphones & earphones | 18% | headphone, earphone, earbuds, airpods, headset |
| Laptops & computers | 18% | laptop, computer, notebook, macbook, dell |
| Mobile phones | 18% | smartphone, phone, iphone, android, samsung |
| Power banks | 18% | power bank, charger, portable charger |
| Printers | 18% | printer, inkjet, laser printer, scanner |
| Routers & networking | 18% | router, wifi, modem, broadband device |
| Smart watches | 18% | smartwatch, smart watch, fitness band, apple watch |
| Televisions | 18% | tv, television, smart tv, led tv, oled |
Appliances
| Item | GST Rate | Also searched as |
|---|---|---|
| Air conditioners | 18% | ac, air conditioner, split ac, window ac, inverter ac |
| Microwave ovens | 18% | oven, microwave oven |
| Mixers & grinders | 18% | mixer, grinder, blender, juicer |
| Refrigerators | 18% | refrigerator, fridge, freezer |
| Washing machines | 18% | washing machine, washer, dryer, laundry machine |
| Water heaters | 18% | water heater, geyser, water boiler |
Automobile
| Item | GST Rate | Also searched as |
|---|---|---|
| Electric vehicles — EV (cars & two-wheelers) | 5% | electric vehicle, electric car, electric scooter, electric bike, nexon ev |
| Motorcycles & scooters (up to 350cc) | 18% | bike, motorcycle, motorbike, scooter, scooty |
| Small cars (petrol ≤1200cc / diesel ≤1500cc, ≤4 m) | 18% | car, small car, hatchback, compact car, compact sedan |
| Luxury cars | 40% | luxury car, bmw, mercedes, audi, porsche |
| Motorcycles above 350cc | 40% | superbike, harley, ducati, kawasaki, royal enfield 650 |
| SUVs (large) | 40% | suv, fortuner, innova, xuv700, mahindra scorpio |
Healthcare
| Item | GST Rate | Also searched as |
|---|---|---|
| Contraceptives | 0% | contraceptive, condom, birth control |
| Hearing aids | 0% | hearing aid |
| Sanitary napkins | 0% | napkin, pad, menstrual |
| Medical devices (basic) | 5% | medical device, thermometer, blood pressure, bp monitor, glucometer |
| Medical oxygen | 5% | medical oxygen, o2 |
| Medicines (essential) | 5% | medicine, tablet, capsule, syrup, drug |
Personal Care
| Item | GST Rate | Also searched as |
|---|---|---|
| Agarbatti / Incense sticks | 5% | dhoop |
| Bathing soap | 5% | bathing soap, sabun, lux, dettol |
| Shampoo & hair oil | 5% | conditioner, hair oil, hair care, head & shoulders, dove |
| Toothpaste & toothbrush | 5% | dental, oral care, colgate, close up |
| Cosmetics & beauty products | 18% | lipstick, foundation, makeup, perfume, deodorant |
| Face wash & skincare | 18% | face wash, moisturizer, serum, toner, sunscreen |
Apparel
| Item | GST Rate | Also searched as |
|---|---|---|
| Clothing (up to ₹2,500 per piece) | 5% | shirt, jeans, trouser, dress, suit |
| Footwear (up to ₹2,500 per pair) | 5% | shoes, sandals, slippers, chappal, sneakers |
| Bags & luggage | 18% | bag, handbag, backpack, suitcase, purse |
| Clothing (above ₹2,500 per piece) | 18% | shirt, jeans, trouser, dress, suit |
| Footwear (above ₹2,500 per pair) | 18% | shoes, sneakers, boots, formal shoes, sandals |
Construction
| Item | GST Rate | Also searched as |
|---|---|---|
| Cement | 18% | concrete, mortar |
| Electrical fittings | 18% | wire, switch, socket, mcb, cable |
| Plumbing materials | 18% | pipe, pvc pipe, fitting, tap, faucet |
| Steel & iron products | 18% | rod, tmt bar, girder |
| Tiles | 18% | tile, floor tile, wall tile, ceramic, vitrified |
Education
| Item | GST Rate | Also searched as |
|---|---|---|
| Books (printed) | 0% | book, textbook, novel, kitab |
| Children's picture books | 0% | children book, kids book, picture book |
| Exercise notebooks, pencils & erasers | 0% | exercise book, notebook, copy, pencil, eraser |
| Maps and charts | 0% | map, chart, atlas |
| Newspapers | 0% | newspaper, akhbar, news paper |
Luxury
| Item | GST Rate | Also searched as |
|---|---|---|
| Designer handbags | 18% | designer bag, louis vuitton, gucci bag, prada, hermes |
| High-end perfumes | 18% | luxury perfume, dior, chanel perfume, gucci perfume, versace |
| Luxury watches | 18% | rolex, omega, luxury watch, swiss watch, tag heuer |
| Private aircraft | 40% | private jet, private plane |
| Yachts & boats | 40% | yacht, boat, speedboat, luxury boat |
Finance
| Item | GST Rate | Also searched as |
|---|---|---|
| Life & health insurance (individual) | 0% | life insurance, health insurance, term insurance, mediclaim, bima |
| Banking & financial services | 18% | bank, financial service, credit card fee |
| General insurance (motor, home, travel) | 18% | car insurance, bike insurance, motor insurance, home insurance, travel insurance |
| Investment management fees | 18% | mutual fund fee, demat, broker |
Home
| Item | GST Rate | Also searched as |
|---|---|---|
| Coir products | 5% | coconut fibre, coir mat |
| Handmade carpets | 5% | handmade carpet, handmade rug, durri |
| Furniture | 18% | sofa, bed, table, chair, cupboard |
| Paints & varnish | 18% | paint, asian paint, berger, wall paint |
Outside GST
| Item | GST Rate | Also searched as |
|---|---|---|
| Alcohol / liquor | Outside GST | whisky, beer, wine, vodka, rum |
| Diesel | Outside GST | diesel fuel |
| Electricity | Outside GST | power bill, electric bill, bijli |
| Petrol | Outside GST | gasoline, fuel, petrol price |
Transport
| Item | GST Rate | Also searched as |
|---|---|---|
| Cab / taxi services | 5% | ola, uber, auto, rickshaw app |
| Economy class flight tickets | 5% | economy flight, economy ticket, air ticket economy |
| Rail transport (AC) | 5% | railway, train, rail ticket, irctc |
| Business class flight | 18% | business class, first class flight, premium flight |
Agriculture
| Item | GST Rate | Also searched as |
|---|---|---|
| Seeds (for sowing) | 0% | beej, crop seeds |
| Agricultural machinery | 5% | tractor, agricultural machine, farming equipment |
| Fertilizers | 5% | fertilizer, khad, urea, manure |
Energy
| Item | GST Rate | Also searched as |
|---|---|---|
| Domestic LPG | 5% | gas cylinder, cooking gas, domestic gas |
| Kerosene (PDS) | 5% | mitti ka tel |
| Coal | 18% | koyla |
Sin Goods
| Item | GST Rate | Also searched as |
|---|---|---|
| Bidi | 18% | beedi |
| Aerated & energy drinks | 40% | cold drink, soda, pepsi, cola, fanta |
| Cigarettes & tobacco | 40% | cigarette, cigar, smoking, pan masala, gutka |
Textile
| Item | GST Rate | Also searched as |
|---|---|---|
| Handloom fabric | 0% | handloom fabric |
| Khadi fabric | 0% | khadi fabric |
| Raw silk | 0% | raw silk, silk yarn |
Accessories
| Item | GST Rate | Also searched as |
|---|---|---|
| Sunglasses | 18% | specs, eyewear, goggles |
| Watches | 18% | watch, wristwatch, timepiece, titan, fastrack |
Kids
| Item | GST Rate | Also searched as |
|---|---|---|
| Diapers & feeding bottles | 5% | diaper, pampers, nappy, feeding bottle, baby |
| Toys (non-electronic) | 5% | toy, board game, doll, lego, action figure |
Sports
| Item | GST Rate | Also searched as |
|---|---|---|
| Bicycles | 5% | bicycle, cycle, bike, cycling |
| Sports equipment | 5% | cricket bat, football, tennis racket, badminton, hockey |
Digital
| Item | GST Rate | Also searched as |
|---|---|---|
| Software & IT services | 18% | saas, it service, cloud service, subscription software |
Industrial
| Item | GST Rate | Also searched as |
|---|---|---|
| Industrial machinery | 18% | manufacturing, CNC, lathe |
Jewellery
| Item | GST Rate | Also searched as |
|---|---|---|
| Gold, silver & jewellery | 3% | jewelry, gold jewellery, diamond jewellery, platinum jewellery, ornaments |
Office
| Item | GST Rate | Also searched as |
|---|---|---|
| Stationery & office supplies | 18% | pen, office supply, paper |
Stationery
| Item | GST Rate | Also searched as |
|---|---|---|
| Books (printed stationery) | 18% | diary, planner, agenda, register |
Frequently asked questions
How many GST slabs are there in India in 2026-27?
Four: 0%, 5%, 18% and 40%. The September 2025 restructuring collapsed the earlier 12% and 28% slabs, moving most 12% items down to 5%, most 28% items down to 18%, and luxury and sin goods to a new 40% rate. Gold, silver and jewellery sit outside the four slabs on a special 3% rate.
What GST rate applies to most products?
18% is the standard rate and the most common — 59 of the 129 slab-rated items listed on this page fall in that slab. If an item has no specific notified rate, 18% generally applies.
Is the GST rate the same everywhere in India?
Yes. GST rates are set nationally, so the rate on an item does not change between states. What changes is the split: a sale within one state is charged as CGST + SGST (half each), while a sale between two states is charged as IGST at the full rate.
Are these GST rates official?
This list is compiled for quick everyday reference and reflects the 2026-27 slabs, but it is not a legal document. Rates can change through GST Council notifications, and the exact rate for a specific transaction can depend on HSN/SAC classification, packaging and branding. Always confirm against the CBIC notification or with a tax professional before filing.
Accuracy and limitations
This list is maintained as a quick everyday reference, not as a substitute for the official schedule. The exact rate on a specific transaction can depend on HSN/SAC classification, packaging, branding and turnover thresholds that a category list cannot capture. For filing, invoicing or any decision with money attached, confirm against the current CBIC notification or ask a qualified tax professional.
Spotted a rate that looks wrong? Tell us — corrections are welcome.
Rates verified: 30 Oct 2026 · 133 items across 27 categories