GST Slab Rates
The GST Rate Slabs are decided by the Council of GST. The rate slabs for goods and services are regularly reviewed by the GST Council. India’s GST rates are broken down into four categories: 5% GST, 12% GST, 18% GST, and 28% GST. Typically, GST rates are high for luxury goods and low for essentials.
Since the introduction of the Goods and Services Tax, the GST Council has frequently changed the GST rates for different products (GST). There have previously been numerous GST Council Meetings when specific rate changes have been introduced.
GST Slab Rates List in India
The lowest standard rate primarily applies to everyday necessities 0% GST rate, household goods at 5% GST rate, Secondary necessities 12% GST rate, essential items 18%GST rate, luxury items 28% GST rate For a list of the goods and services subject to a GST tax rates, see the following table.
Types of GST Rates & Structure in India
These are total three types of GST. IGST rates for interstate supplies or the addition of CGST and SGST. Multiply the GST rates by the assessable value of the supply to determine the GST amounts on a tax invoice.
| Category | GST Rate |
|---|---|
|
Milk |
0% |
|
Eggs |
0% |
|
Curd |
0% |
|
Lassi |
0% |
|
Kajal |
0% |
|
Education Services |
0% |
|
Health Services |
0% |
|
Children's Drawing & Coloring Books |
0% |
|
Unpacked Food grains |
0% |
|
Unpacked Paneer |
0% |
|
Gur |
0% |
|
Unbranded Natural Honey |
0% |
|
Fresh Vegetables |
0% |
|
Salt |
0% |
|
Unbranded Atta |
0% |
|
Unbranded Maida |
0% |
|
Besan |
0% |
|
Prasad |
0% |
|
Palmyra Jaggery |
0% |
|
Phool Bhari Jhadoo |
0% |
| Category | GST Rate |
|---|---|
|
Sugar |
5% |
|
Tea |
5% |
|
Packed Paneer |
5% |
|
Coal |
5% |
|
Edible Oil |
5% |
|
Raisin |
5% |
|
Domestic LPG |
5% |
|
Roasted Coffee Beans |
5% |
|
PDS Kerosene |
5% |
|
Skimmed Milk Powder |
5% |
|
Cashew Nuts |
5% |
|
Footware (< Rs. 500) |
5% |
|
Milk Food for Babies |
5% |
|
Apparels (< Rs. 1000) |
5% |
|
Fabric |
5% |
|
Coir Mats, Matting & Floor Covering |
5% |
|
Spices |
5% |
|
Agarbatti |
5% |
|
Mishti/Mithai ( Indian Sweets) |
5% |
|
Life-saving drugs |
5% |
|
Coffee (except instant) |
5% |
| Category | GST Rate |
|---|---|
|
Butter |
12% |
|
Ghee |
12% |
|
Computers |
12% |
|
Processed Food |
12% |
|
Almonds |
12% |
|
Mobiles |
12% |
|
Fruit Juices |
12% |
|
Preparations of Vegetables, Fruits, etc.. |
12% |
|
Packed Coconut Water |
12% |
|
Umbrella |
12% |
| Category | GST Rate |
|---|---|
|
Hair Oil |
18% |
|
Capital Goods |
18% |
|
Toothpaste |
18% |
|
Industrial Intermediaries |
18% |
|
Soap |
18% |
|
Ice-cream |
18% |
|
Pasta |
18% |
|
Toileries |
18% |
|
Corn Flakes |
18% |
|
Soups |
18% |
|
Printers |
18% |
| Category | GST Rate |
|---|---|
|
Small cars (+1% or 3% cess) |
28% |
|
High-end motorcycles (+15% cess) |
28% |
|
Consumer durables such as Ac and fridge |
28% |
|
Tobacco Products |
28% |
|
Luxury & sin items |
28% |
|
Aerated Drinks (+15% cess) |
28% |
Why HSN/SAC code is important?
On April 1, 2021, HSN code reporting became required when completing the GSTR-1 return. According to the revised declaration, all tax invoices must include the HSN code for taxpayers with a yearly aggregate sales of more than Rs. 5 crore.
HSN System
The Harmonized Method Nomenclature code number, often known as the HSN code, is a system for describing and identifying commodities that was created by the World Customs Organization. The HSN code serves as the foundation for the customs tariffs of more than 200 nations.
Currently, the HSN code is used to classify over 98% of goods used in international trade. The government has chosen to classify and charge GST using the HSN code as it serves as a universal categorization for commodities.
SAC System
The SAC Code, or Services Accounting Code, was created by the Service Tax Department of India as a framework for categorising services. Using the SAC code, the General Service Tax rates for services are set at 0%, 5%, 12%, 18%, and 28%, respectively. The default GST rate for services is 18% if a service is not GST exempt or if the GST rates are not given.
GST Rates - FAQs
Central Goods and Services Tax, State Goods and Services Tax, and Integrated Goods and Services Tax are the three different versions of GST that are now in effect. For all intrastate transactions, CGST and SGST must be submitted; for imports and interstate transactions, IGST must be deposited.
India's GST rates are broken down into four categories: 5% GST, 12% GST, 18% GST, and 28% GST. Since the beginning of the Goods and Services Tax, the GST Council has often changed the GST rates for different items.
GST Rate Revision From July 18, 2022 These GST rate adaptations will take effect on July 18, 2022. also, a many introductory musts no longer qualify for exemptions.