All about GST Slabs & Rates

Various GST slab rates have been defined to enhance transparency between the customers and sellers in this taxation process. Each of these slabs includes different categories of items depending on certain parameters.

Want to check out the tax rate applicable on your favourite products and services?

Refer to our compilation for a clear idea.

What are GST slab rates?

In India, almost 500+ services and over 1300 products fall under the 4 major GST slabs. These comprise rates of 5%, 12%, 18%, and 28%. The GST Council periodically revises the items under each slab rate to adjust them according to industry demands and market trends. The updated structure ensures that the essential items fall under lower tax brackets, while luxury products and services entail higher GST rates.

Here is a detailed discourse on the classification of items under the several rate slabs.

List of items under the 5% GST slab rate

The lowest standard rate applies mostly to household necessities and daily essentials. Refer to the following table to find the products and services with a 5% tax rate under GST. Refer to the table to understand what GST percentage applies to particular goods.

Goods

1) Edibles like:

Spices
Plain chapati
Oil
Pizza bread
Fish fillets
Khakhra
Tea
Coffee (excluding instant coffee)
Baby food
Sugar
Cashew nuts
Indian sweets (Mithai or Mishti)
Frozen vegetables
Unbranded namkeen
Pawan Chakki or wind-based Atta Chakki

2) Fuel like:

Coal
Biogas

3) Fertilisers

4) Life-saving medicines and drugs

5) Accessories for specially-abled individuals like:

Walking sticks
Braille paper
Hearing aids
Braille watches

6) Incense sticks or Agarbatti

7) Footwear and apparels under Rs.1000

8) Handmade items like:

Carpets
Gabba/Namda
Braids
Ornaments

9) Natural cork

10) Fly-ash blocks

11) Numismatic coins

12) Ice and snow

13) Kites

14) Marble rubble

Services

1) Aircraft leasing

2) Crude and petroleum products transport

3) Takeaway food

4) Economy class flight tickets

5) Newspaper printing

6) Tailoring

7) Transport services via AC cabs andradio taxi

8) Restaurants:

Both AC and Non-AC standalone ones
Those with a turnover of Rs.50 lakhs
Those in hotels with a sub-Rs.7500 room tariff

9) Print media advertisement space

10) Tour operator services

List of items under the 12% GST slab rate

The GST rate list for secondary necessities, mostly comprising processed food, cooking utensils, and other such items has been summarised below.

Goods

1) Processed food:

Frozen meat
Sausage
Fruit juices
Sauces (except salad dressing items)
Ketchup
Cakes
Pickles
Boiled sugar confectionery

2) Dairy products:

Butter
Cheese
Ghee

3) Dry fruits and nuts like almonds

4) Packaged products:

Drinking water
Coconut water

5) Cooking utensils:

Forks
Spoons
Fish knives
Tongs
Ladles
Cake servers

6) Sewing machines

7) Flint buttons

8) Corrective spectacles and glasses

9) Exercise books and notebooks

10) Walkie-talkies or two-way radios

11) Handmade matches

12) Fixed speed diesel engines

13) Ornamental framed mirrors

14) Containers:

Purses
Pouches
Handbags
Jewellery box

15) Photographs

16) Diagnostic kits

17) Plastic beads

18) Man-made yarn

Services

1) Business class flight tickets

2) Movie tickets worth less than Rs.100

3) Hotel stay with daily cost less than Rs.7500

4) Room tariff above Rs.1000 and below Rs.2500 per day

5) Mining and drilling of natural gas

6) Real estate construction for sale IP rights on a temporary basis

7) Foremen-led chit fund services

8) Railway coaches, wagons, or rolling stock sans refund of ITC

9) Eating and drinking at outlets without a liquor license or AC

10) Goods Transportation in containers via rail not under the Indian Railways

Now, there might be a lot of products or services you might be opting for quite frequently, which have not been covered under any of the already-mentioned GST slab rates. Well, we hope that you will find these items under the next tax category.

List of items under the 18% GST slab rate

The 18% GST rate covers quite a number of relatively essential items. If you have been wondering what percent of GST is applicable against some of your most sought-after products/services, here might be your answer since this section includes a majority of items compared to the other slabs.

Goods

1) Eatables:

Mineral water
Pasta
Biscuits
Pastries
Cornflakes
Soups
Curry paste
Preserved vegetables
Instant food mixes
Food supplements
Mixed condiments
Flavoured refined sugar
Cocoa butter
Ice cream
Chocolate
Chewing gum

2) Capital goods:

Plastic tarpaulin
Salt-glazed stoneware pipes
Jute, artificial plastic
Aluminium foil
Optical fibre
Winding wires
Coaxial cables
Ball bearing
Roller bearing
Helmets and helmet parts
Electrical boards
Diesel engine parts
Parts of pumps
Precast concrete pipes
Tyres and tyre tubes
Retreaded second-hand rubber tyres
Wheel rims and axles
Paints

3) Household products:

Hair oil
Shampoo
Toothpaste
Detergent
Room deodorisers
Shaving and after-shave products
Mattress
Furniture (including those made of bamboo)

4) Perfume

5) Cosmetic preparations

6) Make-up and beauty products

7) Weight-measuring devices

8) Installations:

Doors and windows
Sanitaryware
Aluminium frames

9) Electrical and electronic appliances

Refrigerators
Water heaters
Washing machines
Televisions (up to 32 inches)
Computer monitors (below 17 inches)
Camera
Vacuum cleaners
Hair shavers
Hair curlers
Hair dryers
Fans
Lights
Pumps
Compressors
Set-top box for TVs
Discharge lamps
Power banks with Lithium-ion batteries
Printers and cartridges

10) Containers

Suitcase
Vanity case
Briefcase
Cotton handbags
Shopping bags
Polythene and Polypropylene packets and bags
Non-leather school bags

11) Dental wax

12) Kajal pencils

13) Electrical transformer

14) Measuring devices like callipers, tapes, etc.

15) Leather clothing

16) Wrist watches

17) Cooking items:

Stoves
Cutlery
Cookers

18) Telescope

19) Razor and razor blades

20) Goggles

21) Binoculars

22) Stationary:

Pencil-sharpeners
Clips
Staplers

23) Carriages for specially-abled individuals and babies

24) Sports goods

25) Video game consoles

26) Other products with HSN code 9504

Services

1) Movie tickets worth more than Rs.100

2) Hotel accommodation bill equal to or above Rs.7500

3) Daily room tariff ranging between Rs.2500 and Rs.5000

4) Eating at restaurants located in hotels with above Rs.7500 daily tariff

5) Telecom and IT services

6) Outdoor catering

7) Performance arts:

Theatre
Indian classical and folk arts
Circus

8) Party arrangement

9) Eating and drinking at outlets with a liquor license, AC and heating arrangement.

List of items under the 28% GST slab rate

The GST percentage for most luxury items is set at 28%, which is the highest standard rate. However, some of these items again come with an additional charge on top of the GST slab rates. This is called Cess, and it is a compensation charge to make up for the lack of revenue due to GST implementation. Have a look at the following table to understand which services and products belong to each of these categories.

Goods

Without Cess

1) Eatables

Aerated water (with or without sugar)
Instant coffee
Chocolates (without cocoa)
Coffee concentrates
Custard powder
Protein concentrates
Sugar syrups
Molasses

2) ATM vending machine

3) Air conditioners

4) Dishwashers

5) Yachts

6) Aircrafts

7) State-owned and state-authorised lotteries

8) Accessories

Eyelashes
Wigs
Felt hats
False beards

9) Fax machines

10) TV monitors over 32 inches

11) Stoves (excluding LPG and kerosene ones)

12) Powder

With Cess

1) Caffeinated beverages

2) Tobacco and tobacco products

3) Pan masala and Gutkha

4) Fuel:

Petrol
LPG
CNG

5) Motorised vehicles (except motorcycles)

Services

1) Hotel stay with over Rs.7500 bill

2) 5-star hotel services

3) Gambling

4) Go-karting

5) Ballet

6) Racing club services

7) Casinos

8) Entertainment services,

9) Theme parks, amusement parks, and joy rides

10) Sports events

GST-exempted goods and services

The items that do not fall under any of the GST slab rates have been listed in the following table.

Goods

1) Eatables

Raw fruits and vegetables
Milk
Buttermilk
Curd
Flour
Bread
Salt
Natural honey
Jaggery
Fresh meat
Hulled cereal grains
Eggs
Besan

2) Sanitary napkins

3) Bindi

4) Sindoor

5) Bangles

6) Handloom

7) Jute

8) Saal leaves

9) Items of paper

Printed books
Newspapers
Judicial papers

10) Stamp

11) Rakhis not studded with precious metals and stones

12) Idols made of wood, stone, or marble

Services

1) Hotel stay with room tariff less than Rs.1000

2) Bank charges on savings account

In addition to the GST rates for the various items mentioned above, there are different rates for certain special items as well. Some of these are as follows.

Gold jewellery: 3% GST is applied on the final bill.
Real estate purchase: 1% on affordable and 5% on non-affordable under-construction properties. Fully constructed properties are exempted from this tax.

Now that you have quite a clear idea of the different GST rates in India and the inclusions under each of these slab rates, cross-checking those payment receipts would not be confusing anymore. We hope this detailed analysis of the various products has helped you!

Frequently Asked Questions

✓ What is the GST rate on loans in India?

GST is applicable only on the additional fees, including processing charges, paid to the loan provider, and not on the principal repayment and interest amount. This rate is kept at 18% for most sought-after financial products like home loans, business loans, and personal loans.

✓ Is there a special GST rate slab for cut and semi-polished stones?

Yes, according to the 37th GST Council Meeting, a 0.25% GST is applicable on cut and semi-polished stones.

✓ Do I need to pay any GST Compensation for Cess on coal?

Yes, the Taxation Laws Amendment Act of 2017 replaced the Clean Energy Cess tax on coal with the GST Compensation Cess, which charges a similar rate of Rs.400 per tonne.

All about GST Slabs & Rates

What are GST slab rates?

List of items under the 5% GST slab rate

Goods

Services

List of items under the 12% GST slab rate

Goods

Services

List of items under the 18% GST slab rate

Goods

Services

List of items under the 28% GST slab rate

Goods

Services

GST-exempted goods and services

Goods

Services

Frequently Asked Questions

✓ What is the GST rate on loans in India?

✓ Is there a special GST rate slab for cut and semi-polished stones?

✓ Do I need to pay any GST Compensation for Cess on coal?

Other articles about GST

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