What are the GST Rates for Different Goods and Services?
The Goods and Services Tax (GST) framework categorizes supplies into five main tax slabs—0%, 5%, 12%, 18%, and 28%—with additional special rates and compensation cess on certain items. This comprehensive guide explains the current rate structure, classification systems, and how to verify applicable rates for any product or service.
Current GST Rate Structure
0% (Nil-Rated)
- Fresh milk, curd, eggs
- Unprocessed fruits & vegetables
- Grains (rice, wheat, maize)
- Handloom fabrics
5%
- Edible oils, tea, coffee
- Packaged drinking water
- Footwear (≤ ₹1,000)
- Transportation services
12%
- Garments (> ₹1,000)
- Processed foods
- Fruit juices
- Mobile phones
18%
- Refrigerators, washing machines
- Cement
- Renting services
- Telecom services
28%
- Passenger vehicles
- Tobacco products
- Aerated drinks
- High-end consumer durables
Special Rates
- 0.25% - Rough precious stones
- 3% - Gold
- Compensation cess on luxury items
HSN and SAC Classification
HSN Codes
- For goods classification
- 4-8 digit codes
- Mandatory for GST filings
- Global standard (WCO)
SAC Codes
- For services classification
- 6 digit codes
- Maintained by Service Tax Dept
- Default rate: 18%
How to Check GST Rates
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Detailed GST Rate Breakdown
| Rate | Category | Examples | Notes |
|---|---|---|---|
| 0% | Essential Goods | Fresh produce, milk, eggs, grains | No GST on basic necessities |
| 5% | Mass Consumption | Edible oils, tea, footwear (≤ ₹1k) | Transport services included |
| 12% | Processed Foods & Apparel | Fruit juices, garments (> ₹1k) | Mobile phones at 12% |
| 18% | Standard Rate | Electronics, cement, telecom | Most services fall here |
| 28% | Luxury & Sin Goods | Cars, tobacco, aerated drinks | Often with additional cess |
| Special | Precious Metals/Stones | Gold (3%), rough diamonds (0.25%) | Outside main slabs |
GST Compliance Tips
- Verify HSN/SAC codes - Always cross-check with official CBIC notifications
- Monitor updates - GST Council meets quarterly; check for rate changes
- Maintain documentation - Keep records of classification decisions
- Use professional advice - Complex items may require expert consultation
Need to create GST-compliant invoices? Try our free online invoice generator with all required GST fields at https://invoicessy.com/