GST Rates
Last Updated 19th Jan 2021
Slab Popular Goods Popular Services
Rates
5% Frozen vegetables, Fertilizers, Spices, Newspaper printing, Takeaway Food,
Plastic waste Restaurants
12% Ghee, Nuts, Fruits, Pouches, purses and Temporary basis IP rights, Building
Handbags construction for sale
18% Washing Machine, Camera, Shampoo Outdoor Catering, IT services, Telecom services
28% Sunscreen, Motorcycles, Pan Masala Cinema, Food/Drinks/Stay at AC Five Star
Hotels
In India, there are 4 types of GST rates:
GST Slab of 5%
Under this slab, the goods of basic amenities are covered such as sugar, oil, spices, coffee, coal,
fertilizers, tea, ayurvedic medicines, agarbatti, sliced dry mango, cashew nuts, sweets, handmade
carpets, lifeboats, fish fillet, unbranded namkeen, and life-saving drugs are covered.
The services under this slab include railways, airways, takeaway food, AC and Non-AC restaurants,
hotel rooms with a tariff less than Rs. 7,500, and special flights for pilgrims.
GST Slab of 12%
Under this slab, products like cell phones, sewing machine, umbrella, jewelry box, along with
processed foods like frozen meat, fruit juices, butter, cheese, ghee are covered.
The services under this slab include business class flight tickets and movie tickets below Rs. 100.
GST Slab of 18%
Under this slab products like hair oil, safety glass, pasta, pastries, ice-cream, mineral water, hair
shampoo, oil powder, water heaters, washing machine, detergent, scent sprays, leather clothing,
cookers, oil powder, cutlery, binoculars, artificial flowers, wristwatches, suitcase, briefcase, shaving,
after-shave, furniture, stationery items, mattress monitors, television screen, lithium-ion batteries,
video games are covered.
The services under this slab include restaurants within hotels whose tariffs are above Rs. 7,500,
actual hotel bill below Rs. 7,500, movie tickets above Rs. 100.
GST Slab of 28%
Under this slab, over 200 products are covered like cars, cigarettes, durable consumer products,
high-end motorcycles, pan masala, weighing machine, cement are covered.
The services under this slab include racing, betting in casinos, the actual bill of hotel stay above Rs.
7,500.
A special rate of 0.25% is levied on semi-polished and cut stones.
GST Tax Slab Rates List for Goods
5% GST 12% GST 18% GST 28% GST
Spices Cakes Washing Machine Personal Aircraft
Frozen vegetables Drip Irrigation System Vacuum Cleaner Sunscreen
Rusk Photographes Pasta Tobacco
Fish fillet Pack water bottle of 20 litre Tyres Hair clippers
Pizza bread Butter Biscuits Bidis
Sabudana Mechanical sprayers Vanity case Weighing machine
Tea Ghee Pastries Waffles plus wafers
which are coated with
chocolate
Baby milk food Almonds Soups Wallpaper
Plain Chapati & Khakhra Pouches, purses and Handbags Preserved Vegetables ATM Vending Machine
Floor covering Fruits Camera Yachts
Fertilizers Art ware of iron Curry paste Motorcycles
Footwear under Rs. 1,000 Boiled sugar confectionery Instant food mixes Ceramic tiles
Apparels under Rs. 1,000 Packaged coconut water Shampoo Dishwasher
Real zari Pickle Printers Aerated Water
Agarbatti Mirrors framed with Mixed condiments Pan Masala
Ornaments
GST Slab Rates List of Services
List of prominent services under various GST slabs is:
GST Slab Rate Services
5% Aircraft Leasing
Crude and Petroleum products Transport
Passenger transport in economy class by air
Newspaper printing
Passenger transport by cabs and radio taxi
Restaurants both AC and Non-AC
Job work done for leather and footwear goods
Ad space selling in print media
GST Slab Rate Services
Tailoring
Takeaway Food
Restaurants with turnover of Rs. 50 lakhs
12% Air travel apart from economy class
Common Effluent treatment plants
Movie tickets priced up to Rs.
Building construction for sale
Hotel accomodation with per room per night charge up to Rs. 7,500
Temporary basis IP rights
Crude or natural gas mining and drilling.
18% Outdoor Catering
Theme parks, water parks, circus, folk, theatre, drama, classical.
IT services
Hotel stay with bill above Rs. 7,500
Room tariff above Rs. 2,500 but less than Rs. 5,000 per room per night in Hotels, inns, and guest
house.
Telecom services
28% Food/Drinks/Stay at AC Five Star Hotels
Betting at race club and gambling
Hotels, inns, guest house with room tariff above Rs. 5,000
Cinema
GST Tax Rates on some common items
Tax
Products
Rates
0.25% Cut and semi-polished stones are included under this tax slab.
Household necessities such as edible oil, sugar, spices, tea, and coffee (except instant)
5% are included. Coal, Mishti/Mithai (Indian Sweets) and Life-saving drugs are also covered
under this GST slab.
12% This includes computers and processed food
Hair oil, toothpaste and soaps, capital goods and industrial
18%
intermediaries are covered in this slab.
Luxury items such as small cars, consumer durables like AC and Refrigerators, premium
28%
cars, cigarettes and aerated drinks, High-end motorcycles are included here.
Though edible items like sugar, tea and coffee are included in the 5% slab, milk does not
attract any tax under the new GST regime. The idea behind this is to ensure that basic food
items are available for everyone but instant food is kept out of this category.
Basic household items like toothpaste and hair oil, which currently attract 28% tax,
will be taxed at 18% only.
Sweets will also be taxable at 5%.
Tax rates on coal has also been reduced from 11.69% to just 5% in order to relieve
the pressure on power industries.
GST also gives a major push to domestic industries as they will be able to procure
seamless input credit for capital goods. Make in India campaign is set to flourish
after this reform.
