GST Rates in India (2026-27)
A plain-language reference for the GST rate on 125 everyday products and services, grouped by category and updated for the 2026-27 financial year. Need the arithmetic instead? Use the GST calculator.
⚠️ 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 Rate lists published before that date — and most AI chatbots — still quote the outdated structure.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. | 24 items |
| 5% | Basic necessities | Everyday staples, essential medicines, farm inputs and budget transport. | 20 items |
| 18% | Standard rate | The default slab — most goods and services land here, from electronics to professional services. | 66 items |
| 40% | Luxury / Sin goods | Luxury vehicles, tobacco, alcohol and premium hospitality. | 11 items |
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 — 5% or 18% depending on the establishment — 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.
Browse by category
Food & Grocery
| Item | GST Rate | Also searched as |
|---|---|---|
| Besan | 0% | gram flour, chickpea flour |
| Bread (unbranded) | 0% | unbranded bread, roti, chapati |
| Eggs | 0% | egg, anda |
| Fresh fruits | 0% | fruit, apple, banana, mango, orange |
| Fresh meat & poultry | 0% | chicken, mutton, fish, seafood, gosht |
| Fresh milk | 0% | doodh, fresh milk |
| Fresh vegetables | 0% | vegetable, sabzi, onion, potato, tomato |
| Jaggery | 0% | gur, gud |
| 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 |
| Edible oils | 5% | oil, cooking oil, mustard oil, sunflower oil, refined oil |
| Sugar | 5% | cheeni, shakkar |
| Tea | 5% | chai, green tea, black tea |
| Dairy products (branded) | 18% | cheese, butter, yogurt, curd, dahi |
| Fruit juices (packaged) | 18% | juice, fruit juice, real juice, tropicana, paper boat |
| Mineral water (bottled) | 18% | mineral water, packaged water, bisleri, kinley, aquafina |
| Packaged food (branded) | 18% | biscuit, chips, namkeen, snack, maggi |
Services
| Item | GST Rate | Also searched as |
|---|---|---|
| Hotels under ₹1000/night | 0% | cheap hotel, budget hotel, dharamshala, lodge |
| Online food delivery | 5% | swiggy, zomato, food delivery, online food |
| Small restaurant (non-AC) | 5% | small restaurant, dhaba, non ac restaurant, udupi |
| 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 |
| Gym & fitness services | 18% | sports club, yoga, membership |
| Hair salon services | 18% | haircut, hairdresser, barber, hair color, beauty parlour |
| Hotels ₹2500–₹7500/night | 18% | mid hotel, 3 star hotel, business hotel |
| Housekeeping services | 18% | cleaning service, maid, home cleaning |
| Photography / videography | 18% | photographer, video production |
| Restaurant (AC / licensed bar) | 18% | hotel food, dining, cafe, pub |
| Security services | 18% | guard, security service, cctv installation |
| Telecom services | 18% | mobile recharge, internet, broadband, jio, airtel |
| Hotels above ₹7500/night | 40% | luxury hotel, 5 star hotel, oberoi, taj hotel, leela |
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 |
Healthcare
| Item | GST Rate | Also searched as |
|---|---|---|
| Contraceptives | 0% | contraceptive, condom, birth control |
| Hearing aids | 0% | hearing aid |
| Medical oxygen | 0% | medical oxygen, o2 |
| Sanitary napkins | 0% | napkin, pad, menstrual |
| Medical devices (basic) | 5% | medical device, thermometer, blood pressure, bp monitor, glucometer |
| Medicines (essential) | 5% | medicine, tablet, capsule, syrup, drug |
Luxury
| Item | GST Rate | Also searched as |
|---|---|---|
| Designer handbags | 40% | designer bag, louis vuitton, gucci bag, prada, hermes |
| High-end perfumes | 40% | luxury perfume, dior, chanel perfume, gucci perfume, versace |
| Luxury jewellery | 40% | diamond jewellery, platinum jewellery, luxury jewellery |
| Luxury watches | 40% | rolex, omega, luxury watch, swiss watch, tag heuer |
| Private aircraft | 40% | private jet, private plane |
| Yachts & boats | 40% | yacht, boat, speedboat, luxury boat |
Personal Care
| Item | GST Rate | Also searched as |
|---|---|---|
| Agarbatti / Incense sticks | 5% | dhoop |
| Cosmetics & beauty products | 18% | lipstick, foundation, makeup, perfume, deodorant |
| Face wash & skincare | 18% | face wash, moisturizer, serum, toner, sunscreen |
| Shampoo & hair care | 18% | conditioner, hair oil, hair care, head & shoulders, dove |
| Soaps & body wash | 18% | soap, body wash, handwash, sanitizer, lux |
| Toothpaste & dental care | 18% | toothbrush, mouthwash, oral care, colgate, close up |
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 |
Apparel
| Item | GST Rate | Also searched as |
|---|---|---|
| Footwear under ₹1000 | 5% | cheap footwear, budget shoes, slippers, chappal |
| Bags & luggage | 18% | bag, handbag, backpack, suitcase, purse |
| Clothing & apparel (>₹1000) | 18% | shirt, jeans, trouser, dress, suit |
| Footwear (>₹1000) | 18% | shoes, sneakers, boots, formal shoes, sandals |
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 |
| Maps and charts | 0% | map, chart, atlas |
| Newspapers | 0% | newspaper, akhbar, news paper |
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 |
|---|---|---|
| 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 |
| Cab / taxi services | 18% | ola, uber, auto, rickshaw app |
Agriculture
| Item | GST Rate | Also searched as |
|---|---|---|
| Agricultural machinery | 5% | tractor, agricultural machine, farming equipment |
| Fertilizers | 5% | fertilizer, khad, urea, manure |
| Seeds | 5% | beej, crop seeds |
Energy
| Item | GST Rate | Also searched as |
|---|---|---|
| Coal | 5% | koyla |
| Domestic LPG | 5% | gas cylinder, cooking gas, domestic gas |
| Kerosene (PDS) | 5% | mitti ka tel |
Finance
| Item | GST Rate | Also searched as |
|---|---|---|
| Banking & financial services | 18% | bank, financial service, credit card fee |
| Insurance premium | 18% | life insurance, health insurance, car insurance, bima |
| Investment management fees | 18% | mutual fund fee, demat, broker |
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 (non-luxury) | 18% | watch, wristwatch, timepiece, titan, fastrack |
Automobile
| Item | GST Rate | Also searched as |
|---|---|---|
| Luxury cars | 40% | luxury car, bmw, mercedes, audi, porsche |
| SUVs (large) | 40% | suv, fortuner, innova, xuv700, mahindra scorpio |
Kids
| Item | GST Rate | Also searched as |
|---|---|---|
| Baby products | 18% | diaper, pampres, baby food, baby oil, infant |
| Toys (children) | 18% | toy, board game, doll, lego, action figure |
Sin Goods
| Item | GST Rate | Also searched as |
|---|---|---|
| Aerated & energy drinks | 40% | cold drink, soda, pepsi, cola, fanta |
| Cigarettes & tobacco | 40% | cigarette, bidi, cigar, smoking, pan masala |
Sports
| Item | GST Rate | Also searched as |
|---|---|---|
| Bicycles (>₹5000) | 18% | bicycle, cycle, bike, cycling |
| Sports equipment | 18% | cricket bat, football, tennis racket, gym equipment, badminton |
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 |
Office
| Item | GST Rate | Also searched as |
|---|---|---|
| Stationery & office supplies | 18% | pen, pencil, notebook, 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 of those items into 18% and shifting luxury and sin goods to a new 40% rate.
What GST rate applies to most products?
18% is the standard rate and the most common — 66 of the 121 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.
Last reviewed: 2026-09-05 · 125 items across 26 categories