FreeNo sign-upFiles deleted right after

GST rates by sector

How much GST each kind of goods and services pays today, and what it paid before the 22 September 2025 changes: food, medicines, clothes, cars, building materials, services and more.

Rates checked October 2026 · from the official GST notifications

0%Exempt

Fresh milk, paneer, roti, eggs, fresh vegetables, notebooks, pencils, individual life and health insurance.

5%Everyday goods

Butter, ghee, biscuits, soap, toothpaste, medicines, small hotels, restaurants, salons, tractors, bicycles.

18%Standard

Phones, laptops, ACs, TVs, small cars, cement, and most services: IT, banking, telecom, courier.

40%Luxury and sin

Bigger cars, motorcycles above 350 cc, aerated drinks, tobacco, yachts, betting and casinos.

Also 3% on gold, silver and jewellery, 1.5% on cut diamonds and 0.25% on rough diamonds.

GST rate for each item

Item	Before 22 Sep 2025	Now	HSN / SAC
Food and dairy
Milk (fresh, pasteurised, UHT)UHT milk became exempt	0 / 5%	0%	0401 20 00
Paneer and chenaExempt, packed or loose	5%	0%	0406 10 00
Butter and ghee	12%	5%	0405 90 20
Cheese	12%	5%	0406 90 00
Roti, chapati, paratha, khakhraIndian breads are exempt	5 / 18%	0%	1905 90 40
Biscuits, cakes and pastries	18%	5%	1905 31 00
Chocolate and cocoa products	18%	5%	1806 31 00
Namkeen and bhujia	12%	5%	2106 90 99
Pasta, noodles, cornflakes	12 / 18%	5%	1902 19 00
Dry fruits (almonds, cashews)	5 / 12%	5%	0802 11 00
Sugar confectionery	18%	5%	1704 90 20
Jams, sauces, soups	12 / 18%	5%	2103 90 10
Packaged drinking water (20 litre)	12%	5%	2201 10 10
Aerated and sugary drinksNo cess now	28+cess	40%	2202 10 10
Coffee and tea extracts	18%	5%	2101 11 20
Personal care and household
Toothpaste	18%	5%	3306 10 20
Hair oil and shampoo	18%	5%	3305 10 90
Toilet soap	18%	5%	3401 11 90
Toothbrushes	18%	5%	9603 21 00
Shaving cream and razors	18%	5%	3307 10 90
Feeding bottles and baby diapers	12%	5%	9619 00 30
Sanitary napkinsStill exempt	0%	0%	9619 00 10
Kitchen and table ware of steel, copper, aluminium	12%	5%	7323 94 20
Umbrellas	12%	5%	6601 91 00
Candles and agarbatti	5 / 12%	5%	3406 00 10
Detergents and washing powderUnchanged	18%	18%	3402 20 10
Health and medicines
Medicines (most)	12%	5%	3004 90 99
Life-saving drugs on the exempt listOnly the 37 medicines named in the list; others are 5%	5 / 12%	0%	3004 90 11
Glucometers and test strips	12%	5%	9027 80 10
Spectacles and lenses	12%	5%	9004 90 10
Thermometers and medical apparatus	12 / 18%	5%	9025 11 10
Diagnostic kits	12%	5%	3822 19 10
Hearing aidsStill exempt	0%	0%	9021 40 10
Education and stationery
Exercise books and notebooks	12%	0%	4820 20 00
Pencils, crayons, sharpeners	12%	0%	9609 10 00
Erasers	5%	0%	4016 92 00
Maps, atlases and globes	12%	0%	4905 91 00
Printed booksStill exempt	0%	0%	4901 10 10
Geometry and colour boxes	12%	5%	7326 90 99
Clothing, textiles and footwear
Ready-made garments up to ₹2,500 a piece (shirts, kurtas, lehenga choli)Above ₹2,500: 18%	5 / 12%	5%	6204 22 10
Ready-made garments above ₹2,500 a piece	12%	18%	6205 20 00
Footwear up to ₹2,500 a pairAbove ₹2,500: 18%	5 / 12%	5%	6402 99 90
Sarees and dress fabric (cotton, silk)At any price; unchanged	5%	5%	5208 11 20
Man-made fibre yarn	12%	5%	5402 33 00
Carpets and floor coverings	12%	5%	5701 10 00
Home appliances and electronics
Air conditioners	28%	18%	8415 10 10
Televisions above 32 inches, monitors, projectors	28%	18%	8528 72 19
Dishwashers	28%	18%	8422 11 00
Mobile phonesUnchanged	18%	18%	8517 13 00
Laptops and computersUnchanged	18%	18%	8471 30 10
Refrigerators and washing machinesUnchanged	18%	18%	8418 10 10
Sewing machines	12%	5%	8452 10 12
Solar water heaters	12%	5%	8419 12 00
Vehicles
Small petrol, CNG or LPG cars (up to 1200 cc and 4 m)Bigger cars: 40%	28+cess	18%	8703 21 10
Small diesel cars (up to 1500 cc and 4 m)	28+cess	18%	8703 31 10
Bigger cars and SUVsNo cess now	28+cess	40%	8703 23 91
Motorcycles up to 350 cc	28%	18%	8711 20 19
Motorcycles above 350 cc	28+cess	40%	8711 40 90
Electric vehiclesUnchanged	5%	5%	8703 80 30
Bicycles	12%	5%	8712 00 10
Buses, trucks and ambulances	28%	18%	8702 10 11
Tractors	12%	5%	8701 91 00
Auto parts	28%	18%	8708 99 00
Building and construction
Cement	28%	18%	2523 29 30
Marble and granite blocks	12%	5%	2515 12 10
Sand-lime bricks	12%	5%	6810 11 90
Steel bars and sheetsUnchanged	18%	18%	7214 20 90
Paints and varnishesUnchanged	18%	18%	3208 10 90
Farming
Fertilisers and inputs (sulphuric acid, ammonia)	18%	5%	2807 00 10
Bio-pesticides	12%	5%	3808 91 99
Drip irrigation and sprinklers	12%	5%	8424 82 00
Tractor tyres and parts	18%	5%	4011 70 00
Fresh vegetables, fruit and cereals (loose)Still exempt	0%	0%	0701 90 00
Gold, jewellery and diamonds
Gold, silver and jewelleryUnchanged	3%	3%	7113 19 10
Cut and polished diamondsUnchanged	1.5%	1.5%	7102 39 10
Rough diamondsUnchanged	0.25%	0.25%	7102 10 00
Tobacco, luxury and betting
Cigarettes, pan masala, gutkhaFrom 1 February 2026; no cess now	28+cess	40%	2402 20 10
BirisFrom 1 February 2026	28%	18%	2403 19 21
Yachts, private aircraft	28%	40%	8903 91 00
Revolvers and pistols	28%	40%	9302 00 00
Betting, casinos, lottery, online money gamingCharged on the full bet value	28%	40%	–
Services
Hotel rooms up to ₹7,500 a nightWithout input tax credit	12%	5%	9963 11
Hotel rooms above ₹7,500 a nightUnchanged	18%	18%	9963 11
Restaurants and takeawayWithout input tax credit	5%	5%	9963 31
Salons, spas, gyms and yogaWithout input tax credit	18%	5%	9997 21
Cinema tickets up to ₹100Above ₹100: 18%	12%	5%	9996 16
Individual life and health insuranceGroup policies stay at 18%	18%	0%	9971 32
Goods transport agency (GTA)Or 18% with input tax credit	5 / 12%	5%	9965 11
Air travel, economy classOther classes: 18%	5%	5%	9964 25
Courier and local deliveryUnchanged	18%	18%	9968 12
Job work on textiles, food, leather, printingOther job work: 18%	5 / 12%	5%	9988 21
Tailoring	5%	5%	9988 22
Professional, IT and consultancy servicesUnchanged	18%	18%	9983 11
Casinos, race clubs, IPL tickets	28%	40%	9996 94
Affordable housing flats (under construction)Other residential flats: 5%; both without input tax credit	1%	1%	9954 11

"28+cess" means 28% plus compensation cess, which ended with the change. Where a row shows one rate, items with a different sale price or description may have another: the code link shows every option. Rates checked October 2026.

Outside GST

Petrol, diesel, aviation fuel, natural gas, crude oil	Taxed by VAT and excise; outside GST for now
Alcohol for drinking	Taxed by the states (excise and VAT)
Electricity	Exempt from GST

Sources

The four main rates

Since 22 September 2025 GST has two main rates, 5% for everyday goods and services and 18% for most others, plus 40% for luxury and sin goods. Essentials such as fresh milk, paneer, Indian breads, notebooks and individual insurance are exempt (0%). Gold, silver and jewellery stay at 3%, cut diamonds at 1.5% and rough diamonds at 0.25%.

What changed on 22 September 2025

The 12% and 28% slabs were removed for goods. Most items at 12% moved to 5% (butter, ghee, medicines, bicycles, tractors), and most at 28% moved to 18% (air conditioners, televisions, small cars, motorcycles up to 350 cc, cement). Bigger cars, motorcycles above 350 cc, aerated drinks and yachts moved to 40%, without the compensation cess they used to carry.

Tobacco from 1 February 2026

Cigarettes, pan masala, gutkha and other tobacco products moved from 28% plus compensation cess to 40% on 1 February 2026, and biris to 18%. Their GST is worked out on the declared retail sale price.

How to find the exact rate of your item

This table lists the items people ask about most. For anything else, search the HSN code finder: it shows every rate the official schedules give for a code, with the condition for each, such as a sale price up to ₹2,500 or pre-packaged and labelled.

Questions

What is the GST on clothes?

5% on garments sold for up to ₹2,500 a piece (shirts, kurtas, lehenga choli, suits) and 18% above ₹2,500. The limit is per piece, on the sale value. Sarees and dress fabric are 5% at any price.

What are the GST slabs now?

0% (exempt), 5%, 18% and 40%, plus 3% for gold and silver, 1.5% for cut diamonds and 0.25% for rough diamonds.

Has GST on insurance been removed?

For individual life and health insurance, yes: it's exempt since 22 September 2025. Group policies and other insurance, such as motor insurance, stay at 18%.

What is the GST on cars now?

18% for small cars (petrol, CNG or LPG up to 1200 cc, diesel up to 1500 cc, and at most 4 metres long), 40% for bigger cars, and 5% for electric cars. There's no compensation cess any more.

Is petrol under GST?

No. Petrol, diesel, aviation fuel, natural gas, crude oil and alcohol for drinking are taxed outside GST.

What is the GST on gold?

3% on the gold or jewellery, the same as before. Making charges billed separately by a job worker are taxed at 5%.