What are the GST rate slabs in India 2025-26?

India has five GST rate slabs for FY 2025-26: 0% (exempt — essential items like fresh produce, healthcare), 5% (essential but processed goods), 12% (standard goods), 18% (most services and manufactured goods), and 28% (luxury goods and demerit goods). Some items also attract additional cess on top of the 28% rate.

What is the GST rate on mobile phones in 2025?

Mobile phones attract 12% GST (HSN code 8517). This rate has been in effect since April 2020 when it was raised from 12% to 12%.

What is the GST rate on restaurant food?

Restaurants in a hotel with room tariff below ₹7,500 attract 5% GST (no ITC). Restaurants in hotels with room tariff above ₹7,500 attract 18% GST (with ITC). Standalone restaurants (non-AC) attract 5% GST. Food delivery (Swiggy, Zomato) attracts 5% GST collected by the platform.

Is GST applicable on rent?

Residential rent is exempt from GST. Commercial rent (office, shop, warehouse) is taxable at 18% GST. From October 2023, if a registered business rents a residential property for business use, the tenant must pay GST under RCM.

What items are exempt from GST (0%)?

Items at 0% GST include: fresh fruits and vegetables, milk, eggs, curd, bread, salt, rice, wheat (unbranded), fresh meat and fish, newspapers, books (educational), stamps, judicial documents, healthcare services, and educational services.

GST Rates 2025-26 — Complete Rate List for All Goods & Services

Item / Service	GST Rate	HSN / SAC Code	Notes
Fresh fruits & vegetables	0%	HSN 07/08
Milk, curd, lassi, buttermilk	0%	HSN 0401-0403
Eggs (hen, duck)	0%	HSN 0407
Fresh/chilled meat & fish	0%	HSN 0201-0306	Unprocessed only
Rice, wheat, maize (unbranded)	0%	HSN 1006/1001	Packaged branded: 5%
Bread (not pizza bread)	0%	HSN 1905
Salt (all kinds)	0%	HSN 2501
Jaggery (unbranded)	0%	HSN 1701	Pre-packaged: 5%
Newspapers, journals	0%	HSN 4902
Educational books (non-periodic)	0%	HSN 4901
Human blood & blood components	0%	HSN 3002
Healthcare services (hospitals)	0%	SAC 9993
Educational services (school, university)	0%	SAC 9992
Public transport (metro, local train)	0%	SAC 9964
Postal services (basic)	0%	SAC 9961	Speed post, courier: 18%
Agricultural equipment (hand tools)	0%	HSN 8201
Life-saving drugs & vaccines	0%	HSN 3002	Selected items only
Stamps, judicial/non-judicial papers	0%	HSN 4907
Packaged/branded cereals, rice, wheat	5%	HSN 1006/1001	5% since 2022
Sugar	5%	HSN 1701
Tea (all varieties)	5%	HSN 0902
Edible oils (all)	5%	HSN 1507-1516
Cream, skimmed milk powder	5%	HSN 0402
Frozen vegetables	5%	HSN 0710	Fresh: 0%
Fish (frozen/processed)	5%	HSN 0303
Coal, lignite	5%	HSN 2701
Domestic LPG	5%	HSN 2711	Commercial cylinders: 18%
Medicines (essential)	5%	HSN 3004	Life-saving: 0%
Dialysis equipment	5%	HSN 9018
Railway tickets (economy class)	5%	SAC 9964	AC class: 5% with ITC
Air travel (economy)	5%	SAC 9964	Business class: 12%
AC restaurants (standalone)	5%	SAC 9963	No ITC allowed
Takeaway food (packaged)	5%	SAC 9963
Fabric (woven), yarn	5%	HSN 52-55	Ready garments: 5% or 12%
Footwear (up to ₹1,000 MRP)	5%	HSN 6401-6406	Above ₹1,000: 12%
Handmade items, khadi	5%	Various
Bio-diesel blended with petrol	5%	HSN 3826
Mobile phones, tablets	12%	HSN 8517
Computers, laptops	12%	HSN 8471
Butter, ghee, cheese	12%	HSN 0405-0406
Packaged dry fruits	12%	HSN 0801-0813
Fruit juices (branded)	12%	HSN 2009
Jam, jelly, ketchup	12%	HSN 2007-2103
Namkeen, bhujia, mixtures	12%	HSN 1904
Bicycle	12%	HSN 8712
Sewing machines	12%	HSN 8452
Processed/canned fish, meat	12%	HSN 1601-1605
Textiles, readymade garments (>₹1000)	12%	HSN 61/62	≤₹1000: 5%
Footwear (>₹1,000 MRP)	12%	HSN 6401-6406
Business class air travel	12%	SAC 9964
Construction services (residential)	12%	SAC 9954	Affordable housing: 1%
Works contract (non-immovable property)	12%	SAC 9954
Printing and publishing services	12%	SAC 9989
Agri equipment (tractors)	12%	HSN 8701
Medical/surgical instruments	12%	HSN 9018	Except exempt items
IT services (software, SaaS)	18%	SAC 998314	Most software services
Professional services (CA, legal, architect)	18%	SAC 9982/9983
Restaurant in hotel (room >₹7,500)	18%	SAC 9963	With ITC
Financial services (banking, insurance)	18%	SAC 9971
Hotel accommodation (₹2,500–7,500/night)	18%	SAC 9963
Commercial rent (office, warehouse)	18%	SAC 9972
Telecom services (mobile, broadband)	18%	SAC 9984
Electricity (commercial)	18%	HSN 2716	Residential: exempt
Cement	18%	HSN 2523
Paint, varnish	18%	HSN 3208-3210
Refrigerators, washing machines	18%	HSN 8418/8450
Air conditioners	18%	HSN 8415	Capacity ≤2 ton; >2 ton: 28%
Steel products (pipes, bars)	18%	HSN 7208-7306
Aluminium products	18%	HSN 7601-7616
Capital goods (machinery)	18%	HSN 84-85	General rate
Cables, wires	18%	HSN 8544
Passenger vehicles (petrol, <1200cc)	18%	HSN 8703	+ cess
Security services	18%	SAC 9985
Courier services	18%	SAC 9961
Printing of books (contract)	18%	SAC 9989
Mining services	18%	SAC 9986
Outdoor catering	18%	SAC 9963
Cigarettes, tobacco products	28%	HSN 2402	+ additional cess
Pan masala, chewing tobacco	28%	HSN 2403	+ cess up to 60%
Luxury cars (petrol >1500cc, diesel >1500cc)	28%	HSN 8703	+ cess 1-22%
Two-wheelers (engine >350cc)	28%	HSN 8711	+ cess 3%
Aerated drinks, carbonated beverages	28%	HSN 2202	+ 12% cess
Online gaming (real money)	28%	SAC 9996	On full face value
Casinos, race clubs	28%	SAC 9996	On full face value
Lottery tickets	28%	HSN 4907	State/government run
Cement (above 25kg bags)	28%	HSN 2523	28% confirmed
Air conditioners (>2 ton)	28%	HSN 8415
Dishwashers, washing machines (>10kg)	28%	HSN 8422/8450
Large screen TVs (>68 inches)	28%	HSN 8528
Paints, enamels (premium)	28%	HSN 3208
Caffeinated beverages	28%	HSN 2202
Aircraft for private use	28%	HSN 8802
Yachts, pleasure boats	28%	HSN 8903

GST Rate Structure at a Glance

Exempt

Essential goods, healthcare, education, fresh produce

Low

Packaged food, medicines, economy transport, fabric

12%

Standard

Processed food, mobile phones, garments, bicycles

18%

Most Common

Most services, IT, capital goods, steel, cement

28%

Luxury

Tobacco, luxury cars, aerated drinks, online gaming

About GST Rates in India — FY 2025-26

GST rate slabs in India are set by the GST Council, which meets periodically to review and revise rates. As of FY 2025-26, India maintains a five-tier rate structure: 0%, 5%, 12%, 18%, and 28%. Certain goods and services also attract an additional Compensation Cess on top of the 28% rate — particularly tobacco products, luxury cars, and aerated beverages.

Recent changes: GST 2.0 reforms discussed for consolidation of 12% and 18% slabs into a single 15% slab are under consideration by the GST Council. The 28% slab has been progressively pruned, with many consumer durables moved to 18%. Always verify the current rate using the HSN/SAC code at the official GST portal before filing returns.

How to find the right GST rate: Use the HSN (Harmonised System of Nomenclature) code for goods and SAC (Services Accounting Code) for services. Our HSN Finder can help you identify the correct code and applicable rate for your product or service.

GST rates are subject to change via CBIC notifications and GST Council decisions. This page reflects rates as of FY 2025-26. Verify official rates at cbic.gov.in before tax compliance filing.

Frequently Asked Questions

How often does the GST Council change rates? ▾

The GST Council meets approximately 3-4 times a year and can revise rates at any meeting. Major rate revisions have occurred during Union Budgets and as the government responds to industry demands or revenue targets.

Where can I find the official HSN code and GST rate for my product? ▾

The official source is the CBIC GST rate schedule, available at cbic.gov.in. You can also use the GST portal's HSN search tool or our HSN Finder on this site. GST rates are linked to HSN chapter headings.

Is there GST on electricity? ▾

Electricity used for residential purposes is exempt from GST. However, electricity used for commercial, industrial, or other purposes may attract GST at 18% in certain transactions. Distribution companies typically charge a fixed tariff regulated by state electricity commissions.

What is the GST rate on gold and jewellery? ▾

Gold (bullion) attracts 3% GST. Jewellery making charges attract 5% GST. The total effective rate on jewellery is 3% on the gold value + 5% on making charges.