Complete GST rate list for all goods and services in India. Updated for FY 2026-27. Search by product name, filter by rate slab, or browse by category.
| Item / Service | GST Rate | HSN / SAC Code | Notes |
|---|---|---|---|
| Fresh fruits & vegetables | 0% | HSN 07/08 | |
| Milk, curd, lassi, buttermilk | 0% | HSN 0401-0403 | |
| Eggs (hen, duck) | 0% | HSN 0407 | |
| Fresh/chilled meat & fish | 0% | HSN 0201-0306 | Unprocessed only |
| Rice, wheat, maize (unbranded) | 0% | HSN 1006/1001 | Packaged branded: 5% |
| Bread (not pizza bread) | 0% | HSN 1905 | |
| Salt (all kinds) | 0% | HSN 2501 | |
| Jaggery (unbranded) | 0% | HSN 1701 | Pre-packaged: 5% |
| Newspapers, journals | 0% | HSN 4902 | |
| Educational books (non-periodic) | 0% | HSN 4901 | |
| Human blood & blood components | 0% | HSN 3002 | |
| Healthcare services (hospitals) | 0% | SAC 9993 | |
| Educational services (school, university) | 0% | SAC 9992 | |
| Public transport (metro, local train) | 0% | SAC 9964 | |
| Postal services (basic) | 0% | SAC 9961 | Speed post, courier: 18% |
| Agricultural equipment (hand tools) | 0% | HSN 8201 | |
| Life-saving drugs & vaccines | 0% | HSN 3002 | Selected items only |
| Stamps, judicial/non-judicial papers | 0% | HSN 4907 | |
| Packaged/branded cereals, rice, wheat | 5% | HSN 1006/1001 | 5% since 2022 |
| Sugar | 5% | HSN 1701 | |
| Tea (all varieties) | 5% | HSN 0902 | |
| Edible oils (all) | 5% | HSN 1507-1516 | |
| Cream, skimmed milk powder | 5% | HSN 0402 | |
| Frozen vegetables | 5% | HSN 0710 | Fresh: 0% |
| Fish (frozen/processed) | 5% | HSN 0303 | |
| Coal, lignite | 5% | HSN 2701 | |
| Domestic LPG | 5% | HSN 2711 | Commercial cylinders: 18% |
| Medicines (essential) | 5% | HSN 3004 | Life-saving: 0% |
| Dialysis equipment | 5% | HSN 9018 | |
| Railway tickets (economy class) | 5% | SAC 9964 | AC class: 5% with ITC |
| Air travel (economy) | 5% | SAC 9964 | Business class: 12% |
| AC restaurants (standalone) | 5% | SAC 9963 | No ITC allowed |
| Takeaway food (packaged) | 5% | SAC 9963 | |
| Fabric (woven), yarn | 5% | HSN 52-55 | Ready garments: 5% or 12% |
| Footwear (up to ₹1,000 MRP) | 5% | HSN 6401-6406 | Above ₹1,000: 12% |
| Handmade items, khadi | 5% | Various | |
| Bio-diesel blended with petrol | 5% | HSN 3826 | |
| Mobile phones, tablets | 12% | HSN 8517 | |
| Computers, laptops | 12% | HSN 8471 | |
| Butter, ghee, cheese | 12% | HSN 0405-0406 | |
| Packaged dry fruits | 12% | HSN 0801-0813 | |
| Fruit juices (branded) | 12% | HSN 2009 | |
| Jam, jelly, ketchup | 12% | HSN 2007-2103 | |
| Namkeen, bhujia, mixtures | 12% | HSN 1904 | |
| Bicycle | 12% | HSN 8712 | |
| Sewing machines | 12% | HSN 8452 | |
| Processed/canned fish, meat | 12% | HSN 1601-1605 | |
| Textiles, readymade garments (>₹1000) | 12% | HSN 61/62 | ≤₹1000: 5% |
| Footwear (>₹1,000 MRP) | 12% | HSN 6401-6406 | |
| Business class air travel | 12% | SAC 9964 | |
| Construction services (residential) | 12% | SAC 9954 | Affordable housing: 1% |
| Works contract (non-immovable property) | 12% | SAC 9954 | |
| Printing and publishing services | 12% | SAC 9989 | |
| Agri equipment (tractors) | 12% | HSN 8701 | |
| Medical/surgical instruments | 12% | HSN 9018 | Except exempt items |
| IT services (software, SaaS) | 18% | SAC 998314 | Most software services |
| Professional services (CA, legal, architect) | 18% | SAC 9982/9983 | |
| Restaurant in hotel (room >₹7,500) | 18% | SAC 9963 | With ITC |
| Financial services (banking, insurance) | 18% | SAC 9971 | |
| Hotel accommodation (₹2,500–7,500/night) | 18% | SAC 9963 | |
| Commercial rent (office, warehouse) | 18% | SAC 9972 | |
| Telecom services (mobile, broadband) | 18% | SAC 9984 | |
| Electricity (commercial) | 18% | HSN 2716 | Residential: exempt |
| Cement | 18% | HSN 2523 | |
| Paint, varnish | 18% | HSN 3208-3210 | |
| Refrigerators, washing machines | 18% | HSN 8418/8450 | |
| Air conditioners | 18% | HSN 8415 | Capacity ≤2 ton; >2 ton: 28% |
| Steel products (pipes, bars) | 18% | HSN 7208-7306 | |
| Aluminium products | 18% | HSN 7601-7616 | |
| Capital goods (machinery) | 18% | HSN 84-85 | General rate |
| Cables, wires | 18% | HSN 8544 | |
| Passenger vehicles (petrol, <1200cc) | 18% | HSN 8703 | + cess |
| Security services | 18% | SAC 9985 | |
| Courier services | 18% | SAC 9961 | |
| Printing of books (contract) | 18% | SAC 9989 | |
| Mining services | 18% | SAC 9986 | |
| Outdoor catering | 18% | SAC 9963 | |
| Cigarettes, tobacco products | 28% | HSN 2402 | + additional cess |
| Pan masala, chewing tobacco | 28% | HSN 2403 | + cess up to 60% |
| Luxury cars (petrol >1500cc, diesel >1500cc) | 28% | HSN 8703 | + cess 1-22% |
| Two-wheelers (engine >350cc) | 28% | HSN 8711 | + cess 3% |
| Aerated drinks, carbonated beverages | 28% | HSN 2202 | + 12% cess |
| Online gaming (real money) | 28% | SAC 9996 | On full face value |
| Casinos, race clubs | 28% | SAC 9996 | On full face value |
| Lottery tickets | 28% | HSN 4907 | State/government run |
| Cement (above 25kg bags) | 28% | HSN 2523 | 28% confirmed |
| Air conditioners (>2 ton) | 28% | HSN 8415 | |
| Dishwashers, washing machines (>10kg) | 28% | HSN 8422/8450 | |
| Large screen TVs (>68 inches) | 28% | HSN 8528 | |
| Paints, enamels (premium) | 28% | HSN 3208 | |
| Caffeinated beverages | 28% | HSN 2202 | |
| Aircraft for private use | 28% | HSN 8802 | |
| Yachts, pleasure boats | 28% | HSN 8903 |
GST rate slabs in India are set by the GST Council, which meets periodically to review and revise rates. As of FY 2025-26, India maintains a five-tier rate structure: 0%, 5%, 12%, 18%, and 28%. Certain goods and services also attract an additional Compensation Cess on top of the 28% rate — particularly tobacco products, luxury cars, and aerated beverages.
Recent changes: GST 2.0 reforms discussed for consolidation of 12% and 18% slabs into a single 15% slab are under consideration by the GST Council. The 28% slab has been progressively pruned, with many consumer durables moved to 18%. Always verify the current rate using the HSN/SAC code at the official GST portal before filing returns.
How to find the right GST rate: Use the HSN (Harmonised System of Nomenclature) code for goods and SAC (Services Accounting Code) for services. Our HSN Finder can help you identify the correct code and applicable rate for your product or service.
GST rates are subject to change via CBIC notifications and GST Council decisions. This page reflects rates as of FY 2026-27. Verify official rates at cbic.gov.in before tax compliance filing.