Browse the complete list of GST rates as notified by the Central Board of Indirect Taxes and Customs (CBIC), Government of India. The data below reflects the GST 2.0 rate structure that came into effect on 22 September 2025, including the new 40% peak rate for select luxury goods.
85 finds all chapter 85 items) or by product keywords (e.g. cotton, plastic, medicine).
Understanding the GST Rate Structure
India's GST regime divides goods into seven main rate categories under the Central GST and State GST framework. Each rate corresponds to a CBIC schedule:
- 0% (Exempt): Essential goods including unbranded grains, fresh produce, milk, books, and life-saving items.
- 1.5% (Schedule VI): Diamonds and certain precious stones.
- 3% (Schedule IV): Gold, silver, and articles of jewellery.
- 5% (Schedule I): Mass-consumption items, packaged staples, transport, and life-saving drugs.
- 18% (Schedule II): The default rate for most goods and services not specifically classified elsewhere.
- 28% (Schedule VII): Tobacco products including pan masala, cigars, and cigarettes.
- 40% (Schedule III): The new GST 2.0 peak rate, applied to luxury automobiles, aircraft for personal use, and select sin goods.
Some HSN codes appear at multiple rates because the rate depends on conditions such as packaging (pre-packaged vs not), branding, or end-use. In such cases, all applicable rates are shown in the search results above.
How to Use This List
- Search by product name — type words like "rice," "soap," or "mobile" to find matching items.
- Search by HSN code — enter a partial or full code (e.g.,
8517or85) to find related entries. - Filter by rate — click any chip above to narrow down to a specific rate slab.
- Find the exact code — once you identify the right item, use our HSN Code Finder to look up the full 8-digit tariff item.
- Calculate the tax — use our GST Calculator to compute the tax amount on any value.
GST 2.0 — What Changed in September 2025
The Goods & Services Tax structure was rationalized at the 56th GST Council Meeting on 3 September 2025, with notified changes effective from 22 September 2025. The reform simplified India's rate structure by merging the 12% slab into 18%, introducing a new peak rate of 40% for select luxury and sin goods, and adjusting thresholds for several categories.
12% slab merged into 18%
The 12% rate category was eliminated. Most goods previously taxed at 12% have moved up to 18%, simplifying the structure to four main slabs: 0%, 5%, 18%, and 28%/40%.
New 40% peak rate (Schedule III)
A new top slab of 40% applies to luxury motor vehicles, aircraft for personal use, large motorcycles (>350cc), aerated/sweetened beverages, and select sin goods previously at 28% with cess.
Healthcare made cheaper
Many life-saving drugs, medical devices, and health insurance policies moved to 0% or 5%. The Council prioritized reducing tax burden on essential healthcare to improve access.
Apparel & footwear thresholds raised
Garments and footwear are now taxed at 5% if priced up to ₹2,500 per piece (raised from ₹1,000), and 18% above that threshold — making everyday clothing more affordable.
Tobacco rates unchanged till later
Pan masala, cigarettes, and chewing tobacco continue at 28% (Schedule VII) until existing compensation cess loans are repaid. These products are excluded from the 22 September 2025 rate change.
Cess restructured
The compensation cess on most goods was absorbed into the new 40% rate, replacing the earlier 28% + cess structure. This simplifies invoicing for businesses dealing in luxury and demerit goods.
What's Taxed at Each GST Rate
Each rate category groups goods with similar policy treatment. Below is a quick reference of the major product categories within each slab — useful when you don't know the exact HSN code but want to estimate the rate.
- Unbranded grains, pulses, flour
- Fresh fruits, vegetables, milk, curd, lassi
- Eggs, fresh meat, fresh fish
- Salt, jaggery, sanitary napkins
- Books, newspapers, printed maps
- Most life-saving drugs & vaccines
- Khadi, handloom fabric, unbranded paneer
- Pre-packaged & labelled grains, flour, paneer
- Packaged spices, edible oils, sugar, tea, coffee
- Footwear & apparel ≤ ₹2,500 per piece
- Most medicines and medical devices
- Cement (in some categories), coal
- Train tickets (non-AC), economy air travel
- Restaurants (non-AC, non-licensed)
- Most consumer electronics: TVs, mobile phones
- Computers, laptops, monitors, IT services
- Soaps, toothpaste, hair oil, cosmetics
- Footwear & apparel above ₹2,500 per piece
- Branded packaged food, processed food
- Most services (consultancy, telecom, banking)
- AC restaurants, hotels (₹1,000–7,500/night)
- Gold (bars, coins, ornaments)
- Silver and silver articles
- Platinum and other precious metals
- Articles of jewellery
- Imitation jewellery (in some cases)
- Diamonds (cut & polished, rough)
- Select precious stones
- Synthetic / reconstructed precious stones
- Pan masala
- Cigarettes & cigars
- Chewing tobacco, zarda, gutkha
- Manufactured tobacco substitutes
- Bidis (in select categories)
- Luxury motor cars (engine > 1,200/1,500cc)
- Motorcycles > 350cc
- Aircraft & yachts for personal use
- Aerated/sweetened/flavoured beverages
- High-value sin goods
Frequently Asked Questions
Common questions about GST rates in India, the GST 2.0 reforms, and how to find the correct rate for your products.
1What are the current GST rate slabs in India?
After the GST 2.0 reforms effective 22 September 2025, India has seven GST rate slabs for goods: 0%, 1.5%, 3%, 5%, 18%, 28%, and 40%. Most everyday goods fall under 5% or 18%. The 12% slab was eliminated and merged into 18%. Tobacco remains at 28%, and a new 40% peak rate applies to luxury items.
2What is the GST rate on rice in India?
The GST rate on rice depends on packaging and branding. Rice that is not pre-packaged and labelled attracts 0% GST (exempt). Rice that is pre-packaged and labelled attracts 5% GST. The HSN code for rice is 1006.
3What is the GST rate on mobile phones?
Mobile phones (including smartphones) attract 18% GST under HSN code 8517. This includes apparatus for transmission/reception of voice or data over wireless networks. Mobile phone accessories like chargers and earphones are also generally taxed at 18%.
4What is the GST rate on gold?
Gold and gold ornaments attract 3% GST under Schedule IV. This applies to gold bars, coins, jewellery, and articles of gold. The making charges on jewellery may be billed separately, depending on the jeweller's invoicing practice. Diamonds are taxed separately at 1.5%.
5Are clothes taxed at 5% or 18%?
Apparel taxation depends on the sale price per piece. Garments priced up to ₹2,500 per piece attract 5% GST. Garments priced above ₹2,500 per piece attract 18% GST. The same threshold applies to footwear. Note that this is per piece — buying 5 shirts at ₹600 each (total ₹3,000) is still 5%, since each piece is below ₹2,500.
6Which goods are exempt from GST (0%)?
GST-exempt goods include: unbranded grains and pulses, fresh fruits and vegetables, milk, eggs, fresh meat and fish, salt, jaggery, books, newspapers, printed maps, sanitary napkins, most life-saving drugs, vaccines, khadi, and handloom fabric. The 0% rate also applies to items packaged but not branded (subject to specific conditions in the CBIC notification).
7What is the GST rate on cars?
Cars attract different rates based on engine capacity and length. Smaller passenger vehicles generally attract 18%. Luxury cars with engine capacity exceeding 1,200cc (petrol) or 1,500cc (diesel), or length exceeding 4,000mm, attract the new 40% peak rate under Schedule III. Electric vehicles continue to receive concessional GST rates as a policy push.
8What is the difference between HSN code and SAC code?
HSN (Harmonized System of Nomenclature) codes classify goods — they're 2, 4, 6, or 8 digits and follow an international system maintained by the World Customs Organization. SAC (Service Accounting Code) codes classify services and are 6 digits, all starting with 99. You use HSN for invoicing physical products and SAC for invoicing services.
9What changed in GST 2.0 effective September 2025?
The 56th GST Council Meeting on 3 September 2025 announced major rate rationalization. Effective 22 September 2025: (1) the 12% slab was merged into 18%, (2) a new 40% peak rate replaced the 28%-plus-cess structure for luxury and sin goods, (3) most life-saving drugs and medical devices moved to 0% or 5%, (4) the apparel/footwear threshold was raised to ₹2,500 per piece, and (5) tobacco continues at 28% temporarily until compensation cess obligations are settled.
10How do I find the correct HSN code for my product?
Use our HSN Code Finder on the home page — search by product name (e.g. "soap") or by partial code (e.g. "85"). Drill down from 2-digit chapters to 8-digit tariff items for maximum specificity. For exports, the full 8-digit code is mandatory. If unsure, consult the CBIC's official Customs Tariff or a Chartered Accountant for classification advice.
11Is GST on services different from GST on goods?
Services use SAC codes instead of HSN codes, but the rate slabs are similar (0%, 5%, 12% or 18% generally — services were not affected by the 12%-to-18% merge to the same extent as goods). Most services attract 18% GST. Use our SAC Code search on the home page to look up specific service rates.
12What is HSN reporting requirement on GST invoices?
HSN reporting on invoices depends on your turnover. Businesses with annual turnover up to ₹5 crore must mention 4-digit HSN on B2B invoices. Businesses above ₹5 crore must mention 6-digit HSN on all invoices. For exports, the 8-digit HSN is mandatory regardless of turnover. These rules apply to GSTR-1 reporting too.
13Can the same HSN code have multiple GST rates?
Yes. Several HSN codes appear at multiple rates because the rate depends on conditions like packaging (pre-packaged vs not), branding, sale value, or end-use. For example, HSN 1006 (rice) is 0% if unbranded and 5% if pre-packaged and labelled. Always read the description carefully — the conditions are listed alongside each entry in the CBIC notification.
14What happens if I use the wrong HSN code on an invoice?
Using an incorrect HSN code can lead to: (1) incorrect tax calculation, (2) the buyer being unable to claim full Input Tax Credit, (3) penalties under Section 122 of the CGST Act for incorrect invoicing, and (4) scrutiny notices from the GST department. If you discover an error, issue a credit/debit note and rectify it in your next GSTR-1 return. Always double-check classification or consult a CA for borderline cases.
15Are GST rates the same across all Indian states?
Yes — GST rates are uniform across all Indian states and union territories. Within a state, the rate is split equally between CGST (Central) and SGST (State). For inter-state transactions, IGST (Integrated GST) is charged at the full rate, which is later distributed between the central and destination state governments. So 18% GST = 9% CGST + 9% SGST (intra-state) or 18% IGST (inter-state).
16Where can I find the official CBIC GST rate notifications?
The official source is cbic-gst.gov.in — the website of the Central Board of Indirect Taxes and Customs. The relevant notification for goods is Notification No. 02/2017-Central Tax (Rate), as amended over time. The most recent major amendment was effective 22 September 2025. For services, refer to Notification No. 11/2017-Central Tax (Rate). Always verify rates from the original notification before issuing invoices.