All about GST Slabs & Rates

The items that do not fall under any of the GST slab rates have been listed below:

• Ultra-High Temperature (UHT) milk
• Chena or paneer (pre-packaged and labelled)
• Pizza bread
• Roti, chapathi, khakhra
• Paratha, parotta, other Indian breads
• Drugs and medicines – Agalsidase Beta, Imiglucerase, Eptacog alfa
• Drugs and medicines – Onasemnogene abeparvovec, Asciminib, Mepolizumab, Pegylated Liposomal Irinotecan, Daratumumab, Teclistamab, Amivantamab, Alectinib, Risdiplam, Obinutuzumab, Polatuzumab vedotin, Entrectinib, Atezolizumab, Spesolimab, Velaglucerase Alpha, Agalsidase Alfa, Rurioctocog Alpha Pegol, Idursulphatase, Alglucosidase Alfa, Laronidase, Olipudase Alfa, Tepotinib
• Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks
• Glass bangles (without gold/silver)
• Pencils, crayons, pastels, chalk, Erasers, Rubber bands
• Educational services (private tuition, coaching centres up to class 12)
• Vocational training institutes and skill development courses
• Charitable hospital services and trusts (health, education)
• Exercise Books, Graph Books, Laboratory Notebooks
• Uncoated Paper & Paperboard for Notebooks
• Maps, Atlases, Wall Maps, Globes
• Personal Health Insurance
• Life Insurance Premiums
• Natural Cut & Polished Diamonds (up to 25 cents under Diamond Imprest Scheme)
• Works of Art and Antiques
• Flight & Target Motion Simulators
• Parts & Sub-assemblies of HACFS / IADWS
• Military Transport Aircraft (C-130, C-295MW)
• Deep Submergence Rescue Vessels
• Unmanned Underwater Platforms
• Ejection Seats for Fighter Aircraft
• High-Performance Batteries for Drones
• Communication Devices (including SDRs)

This rate applies to essential items and services, making them more affordable for the general public. Notable inclusions are:

• Live horses
• Condensed milk
• Butter, ghee, butter oil, dairy spreads
• Cheese
• Brazil nuts (dried)
• Other dried nuts (almonds, hazelnuts, chestnuts, pistachios, pine nuts, etc.)
• Dates, figs, pineapples, avocados, guavas, mangoes (dried)
• Citrus fruits (oranges, mandarins, grapefruit, lemons, limes, dried):
• Other dried fruits and nut mixtures (except tamarind)
• Malt (roasted or not)
• Starches, inulin
• Vegetable saps, extracts, agar, thickeners
• Bidi wrapper leaves (tendu)
• Indian katha
• Pig and poultry fat
• Bovine, sheep, goat fats
• Lard stearin, lard oil, tallow oil
• Fish and marine mammal oils
• Wool grease, lanolin
• Other animal fats and oils
• Hydrogenated animal or microbial fats and oils
• Margarine, Linoxyn
• Chemically modified fats and oils (inedible)
• Glycerol (crude)
• Vegetable waxes, beeswax, spermaceti
• Degras and residues of wax/fats
• Sausages and similar meat products
• Preserved meat and fish
• Extracts and juices of meat, fish, crustaceans
• Refined sugar (flavoured, coloured, cubes)
• Other sugars, syrups, caramel
• Sugar confectionery
• Cocoa butter, fat, oil
• Cocoa powder
• Chocolates
• Malt extract, food preparations
• Pasta, noodles, couscous
• Pastry, cakes, biscuits and other bakers’ wares, communion wafers
• Corn flakes, bulgar wheat, FRK
• Cakes, biscuits, pastries (not bread/roti)
• Extruded savoury products
• Vegetables preserved in vinegar or acids
• Tomato and mushroom preserves
• Jams, jellies, marmalades
• Coconut water (packaged)
• Coffee, tea extracts, chicory
• Yeasts, baking powders
• Sauces, condiments, seasonings
• Soups and broths
• Ice cream, edible ice
• Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters
• Namkeens, bhujia, mixtures (packaged)
• Diabetic foods
• Drinking water (20L bottles)
• Waters (mineral, aerated, unflavoured, no added sugar)
• Plant-based milk drinks
• Soya milk drinks
• Fruit pulp or fruit juice-based drinks (non-carbonated)
• Beverages containing milk
• Marble and travertine blocks
• Granite blocks
• Marble and travertine blocks
• Granite blocks
• Anaesthetics
• Potassium Iodate
• Steam
• Iodine
• Medical grade oxygen
• Sulphuric acid
• Nitric acid
• Ammonia
• Medicinal grade hydrogen peroxide
• Micronutrients under Fertilizer Control Order 1985
• Gibberellic acid
• Natural menthol
• All other drugs and medicines (including Fluticasone Furoate + Umeclidinium + Vilanterol, Brentuximab Vedotin, Ocrelizumab, Pertuzumab, Pertuzumab + Trastuzumab, Faricimab)
• Glands and other therapeutic organs/substances
• Animal blood, antisera, toxins, cultures, immunological products
• Medicaments (multi-ingredient, Ayurvedic, Unani, Siddha, homoeopathic, Bio-chemic)
• Medicaments (packaged for retail sale, including transdermal systems)
• Wadding, gauze, bandages, dressings, plasters
• Wadding, gauze, bandages, dressings, plasters
• Pharmaceutical goods (catgut, sutures, adhesives, laminaria tents, haemostatics, adhesion barriers, sterile pharma items except contraceptives)
• New GST Rates: Personal care, Toiletries, Household items
• Talcum powder, face powder
• Hair oil, shampoo
• Dental floss, toothpaste
• Tooth powder
• Shaving cream, shaving lotion, aftershave
• Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes
• Handcrafted candles
• Bio-pesticides (Bacillus thuringiensis, Trichoderma, Pseudomonas fluorescens, neem-based, etc.)
• Silicon wafers
• All diagnostic kits and reagents
• Feeding bottles, plastic beads
• Latex rubber thread
• Rear tractor tyres and tubes
• Tractor tyres and tubes
• Nipples of feeding bottles
• Surgical rubber gloves/medical examination gloves
• Leather (bovine, sheep, lamb, other animals, further prepared)
• Chamois, patent, metallised leather
• Composition of leather and leather waste
• Handicraft handbags, pouches, purses, jewellery boxes
• Handbags and shopping bags (cotton, jute)
• Gloves specially designed for sports
• Idols of wood, stone (including marble), metals (not precious)
• Boards made of cement, jute, rice husk, gypsum, sisal, bagasse, cotton stalks, agri-residues
• Hoopwood, split poles, stakes, wooden sticks for handles/umbrellas
• Wood wool, wood flour
• Railway or tramway sleepers (wood)
• Sheets for veneering, plywood, match splints (≤6 mm thick)
• Bamboo wood building joinery
• Tableware and kitchenware of wood
• Wood marquetry, inlaid, jewellery/cutlery caskets, ornaments, wooden furniture articles (non-Chapter 94)
• Handicraft wood ornaments, marquetry, lacquer work (lathe, ambadi, sisal craft)
• Other wood articles (hangers, spools, bobbins, paddles, decorative items, parts of tableware)
• Natural cork (blocks, sheets, strips)
• Articles of natural cork (corks, stoppers, shuttlecock bottoms)
• Handicraft artware of cork (sholapith items)
• Agglomerated cork and articles
• Paper Sacks/Bags and biodegradable bags
• Carpets and other textile floor coverings, knotted, whether or not made up
• Handmade/hand embroidered shawls
• Hats (knitted/crocheted)
• Umbrellas
• Mathematical boxes, geometry boxes and colour boxes
• Natural cork (blocks, sheets, strips)
• Articles of natural cork (corks, stoppers, shuttlecock bottoms)
• Handicraft artware of cork (sholapith items)
• Agglomerated cork and articles
• Paper Sacks/Bags and biodegradable bags
• Carpets and other textile floor coverings, knotted, whether or not made up
• Footwear priced up to ₹2,500
• Bamboo furniture (handicraft)
• Wooden furniture (handicraft, non-chapter 94)
• Metal furniture (handicraft, decorative, not mass-produced)
• Plastic moulded furniture (handmade/handicraft, woven chairs, stools)
• Cane and rattan furniture
• Bamboo, cane, wooden handicraft items (tables, racks, almirahs, stools, partitions, cradles, swings, baby chairs)
• Pottery and clay handicraft (kulhads, matkas, diyas, terracotta)
• Ceramic tableware, kitchenware (handmade, decorative)
• Ceramic statuettes and other ornamental ceramic articles
• Ceramic building bricks, blocks, tiles (handmade)
• Earthenware (unglazed) handicraft items
• Glass beads, imitation pearls (handmade)
• Glassware of a kind used in households, decoration, indoor ornaments
• Mirror work handicrafts (with or without frames)
• Stained glass handicrafts
• Utensils of aluminium, copper, brass, bronze (traditional Indian)
• Steel utensils (patila, belan, lota, handi, etc.)
• Handicraft metal tableware, kitchenware, pooja items
• Copper handicrafts (bottles, glasses, trays, decorative artware)
• Brass handicrafts (urli, lamps, decorative diyas, bells)
• Iron and steel handicraft items (lanterns, stands, decorative hangings)
• Musical instruments (tabla, mridangam, veena, sitar, flute, shehnai, dholak, etc.)
• Traditional handloom-made or handicraft toys (wooden, cloth, clay, metal)
• Dolls and puppet handicrafts
• Educational toys (non-electronic, handmade)
• Handicraft games and puzzles (wood, clay, metal, cloth)
• Sewing machines, Cycles
• Electric vehicles (2W, 3W, 4W)
• Contact lenses; Spectacle lenses, Spectacles
• Toys like tricycles, scooters, pedal cars, dolls
• Playing cards, chess board, carom board and other board games[other than Video game consoles and Machines]
• Tooth brushes, including dental-plate brushes
• Antiques of an age exceeding 100 years
• All Drugs and medicines for personal use
• Beauty and wellness services (salons, parlours, spas, ayurvedic massage centres)
• Fitness centres, gyms, yoga studios
• Hotels (room tariff ₹1,001 – ₹7,500 per day), Cinema tickets (up to ₹100)

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.

• Cement (Portland, aluminous, slag, super sulphate, etc.)
• Bidis
• Cement (Portland, aluminous, slag, super sulphate, etc.)
• Coal, briquettes, solid fuels from coal
• Lignite (excluding jet)
• Peat (including peat litter)
• Menthol derivatives (DTMO, DMO, peppermint oil, spearmint oil, etc. from natural menthol)
• Biodiesel (other than supply to OMCs for blending)
• New pneumatic tyres (other than cycles/aircraft/tractor rear)
• Television sets (all sizes)
• Air-conditioners
• Dishwashers
• Refrigerators
• Washing machines
• Vacuum cleaners
• Microwave ovens
• Electric cooking appliances (induction cookers, rice cookers, heaters)
• Food grinders, mixers, juicers
• Hair dryers, hair straighteners, electric shavers
• Electric irons
• Lighting fittings and fixtures (decorative, household, commercial)
• Motorcycles up to 350cc
• Scooters and mopeds
• Three-wheelers (autos, e-rickshaws)
• Small cars (petrol/LPG/CNG <1200 cc and <4000 mm length)
• Diesel cars (up to 1500 cc and <4000 mm length)
• Motorcycles (up to 350 cc)
• 3-wheelers
• Ambulances
• Buses and trucks
• All auto parts (uniform rate)
• Cinema tickets (above ₹100)
• Uncoated paper and paperboard (writing, printing)
• Kraft paper and paperboard
• Greaseproof and glassine papers
• Corrugated paper and paperboard
• Coated paper with kaolin or other inorganic substances
• Articles of apparel and clothing accessories (knitted or crocheted) with sale value exceeding ₹1,000
• Printers, computers, capital goods, intermediate goods
• 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.
• Cement (Portland, aluminous, slag, super sulphate, etc.)
• Bidis
• Cement (Portland, aluminous, slag, super sulphate, etc.)
• Coal, briquettes, solid fuels from coal
• Lignite (excluding jet)
• Peat (including peat litter)
• Menthol derivatives (DTMO, DMO, peppermint oil, spearmint oil, etc. from natural menthol)
• Biodiesel (other than supply to OMCs for blending)
• New pneumatic tyres (other than cycles/aircraft/tractor rear)
• Television sets (all sizes)
• Air-conditioners
• Dishwashers
• Refrigerators
• Washing machines
• Vacuum cleaners
• Microwave ovens
• Electric cooking appliances (induction cookers, rice cookers, heaters)
• Food grinders, mixers, juicers
• Hair dryers, hair straighteners, electric shavers
• Electric irons
• Lighting fittings and fixtures (decorative, household, commercial)
• Motorcycles up to 350cc
• Scooters and mopeds
• Three-wheelers (autos, e-rickshaws)
• Small cars (petrol/LPG/CNG <1200 cc and <4000 mm length)
• Diesel cars (up to 1500 cc and <4000 mm length)
• Motorcycles (up to 350 cc)
• 3-wheelers
• Ambulances
• Buses and trucks
• All auto parts (uniform rate)
• Cinema tickets (above ₹100)
• Uncoated paper and paperboard (writing, printing)
• Kraft paper and paperboard
• Greaseproof and glassine papers
• Corrugated paper and paperboard
• Coated paper with kaolin or other inorganic substances
• Articles of apparel and clothing accessories (knitted or crocheted) with sale value exceeding ₹1,000
• Printers, computers, capital goods, intermediate goods

Here is the complete list of items currently placed under the 40% GST slab rate as per the latest GST Council recommendations:

• Pan masala, Gutkha
• All flavoured or sweetened waters (including aerated waters)
• Other non-alcoholic beverages
• Carbonated fruit beverages
• Caffeinated beverages
• Unmanufactured tobacco, tobacco refuse (other than leaves)
• Cigars, cheroots, cigarillos, cigarettes
• Bidis
• Other manufactured tobacco & substitutes
• Tobacco/nicotine products for inhalation (without combustion)
• Motorcycles above 350cc
• SUVs and luxury cars
• Petrol cars with engine capacity above 1200 cc and length > 4000 mm
• Diesel cars with engine capacity above 1500 cc and length > 4000 mm
• Revolvers and pistols
• Aircraft (private jets, business aircraft, helicopters)
• Yachts and pleasure vessels
• Racing cars (for personal use)
• Revolvers and pistols
• Admission to casinos, race clubs, and sporting events (e.g., IPL)
• Licensing of race club bookmakers
• Actionable claims from betting, gambling, lottery, and online gaming
• Leasing and renting of goods without operators (e.g., self-driven luxury cars)

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!