GST rates & slabs in India 2026
India's GST has five rate slabs — 0%, 5%, 12%, 18% and 28% — plus special rates for precious metals and cess on demerit goods. Here's what falls in each slab and how to find the right rate for your product.
India's GST structure — CGST, SGST and IGST
GST is a dual tax: the Centre levies CGST and the state levies SGST for intra-state transactions. For inter-state transactions, the Centre levies IGST at the combined rate. The GST Council sets rates via notifications (Notification 1/2017-CT(Rate) for goods; 11/2017-IT(Rate) for services) that are updated periodically.
The five GST rate slabs — examples
| Rate | Goods examples | Services examples |
|---|---|---|
| 0% | Fresh fruits & vegetables, milk, eggs, unprocessed cereals, salt, fresh meat, most medicines, seeds, fertilisers | Education (up to higher secondary), postal services (India Post), healthcare |
| 5% | Packaged frozen vegetables, processed fish, coal, fabric (cotton/silk/wool), marble & granite (cut blocks) | Standalone restaurants, economy air travel, GTA (road freight), life insurance (term) |
| 12% | Butter, ghee, cheese, dry fruits, fruit juices, packed coconut water, sewing machines, spectacles | Business-class air travel, work contracts for government projects, affordable housing (PMAY ≤60 sq m) |
| 18% | Refrigerators, washing machines, cameras, paints & varnishes, shampoo, soap, mineral water, toothpaste | IT/software (SaaS, cloud, development), telecom, banking fees, hotel rooms ₹1,000–₹7,500/night, CA services |
| 28% | Motor vehicles (passenger cars), motorcycles >350cc, ACs, cement, pan masala, cigarettes, aerated drinks | Five-star hotels, casinos, race club admissions, restaurants in hotels >₹7,500/night |
Special GST rates
| Category | GST rate | Notes |
|---|---|---|
| Gold & gold jewellery | 3% | Making charges at 5% |
| Silver jewellery | 3% | Same as gold |
| Diamonds & precious stones | 0.25% | Rough and cut/polished |
| Alcohol for human consumption | Outside GST | State VAT/excise |
| Petrol, diesel, ATF, natural gas | Outside GST | Central excise + state VAT |
| Real estate — affordable housing (PMAY) | 1% | No ITC |
| Real estate — non-affordable, under construction | 5% | No ITC |
GST Compensation Cess — demerit goods
On top of 28% GST, select demerit goods attract a GST Compensation Cess:
- Aerated drinks: 12% cess
- Small petrol cars (<1,200cc, under 4 m): 1% cess
- Mid-size / large cars: 15–20% cess
- SUVs: 22% cess
- Cigarettes: specific per-stick cess
- Coal: ₹400/tonne
Composition scheme — flat rates for small businesses
Businesses under the turnover limit can opt for the Composition Scheme and pay a flat quarterly rate instead of slab-based GST:
| Business type | Turnover limit | Composition rate |
|---|---|---|
| Manufacturers & traders (goods) | ₹1.5 crore | 1% (0.5% CGST + 0.5% SGST) |
| Restaurants (not serving alcohol) | ₹1.5 crore | 5% (2.5% CGST + 2.5% SGST) |
| Service providers | ₹50 lakh | 6% (3% CGST + 3% SGST) |
Composition dealers cannot collect GST separately, cannot claim ITC, and cannot make inter-state outward supplies. See the GST composition scheme guide for full details.
How to find the GST rate for any product
- Use the HSN code finder or CBIC search at cbic-gst.gov.in to get the HSN code.
- Cross-reference with Notification 1/2017-CT(Rate) for goods (or 11/2017-IT(Rate) for services) on gst.gov.in.
- For ambiguous cases (composite supplies, novel products, software) — seek an Advance Ruling or consult a CA.
How BillRaja handles GST rates
BillRaja supports all five slabs (0, 5, 12, 18, 28%) plus the special gold rate. Enter each product's HSN code and GST rate once — BillRaja automatically applies CGST+SGST for intra-state and IGST for inter-state on every invoice. Use the GST calculator to cross-check individual amounts.
Frequently asked questions
What are the GST rate slabs in India?
What is the GST rate on restaurant food?
What is the GST rate on software and IT services?
How do I find the GST rate for my product?
What is GST cess and when does it apply?
Related tools & guides
Right GST rate on every invoice.
Set the HSN code and GST rate on a product once in BillRaja — it applies CGST/SGST or IGST automatically on every invoice. Free to start.