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GST Rates List - GST Station

GST Rates List

    Essential Goods & Services at 5% GST slab

    GoodsServices
    Dairy Products – Skimmed Milk Powder, Milk food for babies, Condensed milk, Packaged Paneer, Cream Railway Travel
    Frozen Vegetables Economy Class Air Travel
    Food Items – Sugar, Spices, Edible Oil, Pizza Bread, Rusk, Sweets, Fish Fillets, Tapioca (sabu daana) Cab Aggregators (e.g. Uber & Ola)
    Beverages – Coffee, Tea, Juices
    Apparel – below 1000 INR
    Footwear – below 500 INR
    Fuel – Kerosene, LPG, Coal
    Solar Panels
    Common Utilities - Broom
    Medical Goods - Medicines, Stents
    Newsprint
    Lifeboats
    Textile – Cotton, Natural Fibre and yarns
    Incense Sticks (Agarbatti)

    Standard Goods & Services at 12% GST slab

    GoodsServices
    Dairy Products – Butter, Cheese, Ghee Non-AC Hotels & Restaurants
    Packaged Dry Fruits Business Class Air Travel
    Food Items – Snacks (Namkeen & Bhujia), Packaged Chicken, Sausages, Jams, Sauces
    Beverages – Fruit Juices, Packed Coconut Water
    Apparel – above 1000 INR
    Personal Hygiene – Tooth Powder
    Stationery – Exercise Books, Notebooks
    Common Utilities – Sewing Machine, Umbrella
    Ayurvedic Medicine
    Mobile Phones

    Standard Goods & Services at 18% GST slab

    GoodsServices
    Dairy Products – Ice Cream Accommodation at hotels with tariff of more than 2500 INR but less than 7500 INR
    Preserved Vegetables Supply of food / drinks in AC / 5 star and above rated restaurants
    Food Items – Flavoured refined sugar, Pasta, Corn Flakes, Pastries, Cakes, Soups, Instant Food Mixes, Processed Foods Telecom Services
    Beverages – Mineral Water IT Services
    Branded Garments Financial Services
    Footwear – above 500 INR Works Contract
    Personal Hygiene – Tissues, Toilet Paper, Hair Oil, Soap Bars, Toothpaste Cinema Tickets worth 100 INR or les
    Stationery – Envelopes, Fountain Pens
    Electronic Equipment – Printed Circuits, Monitors
    Iron & Steel Products
    Biri wrapper leaves (Tendu Patta)
    Biscuits
    Textile – Man-made fibre and yarn
    Housing Materials – Paint, Wallpaper, Ceramic Tiles, Cement
    White Goods – Vacuum Cleaner, Shavers, Hair Clippers, Washing Machines, Dish Washers, Water Heaters & other Home Appliances

    Special / Luxury Goods & Services at 28% GST slab

    Goods Services
    Food Items – Chocolates, Chewing Gum, Custard Powder Accommodation at hotels with tariff of more than 7500 INR
    Beverages – Aerated Water Race course betting
    Personal Hygiene – Deodorants, Shaving Cream, After Shave, Hair Shampoo, Dye, Sunscreen, Perfume, Face Creams, Detergents Cinema Tickets worth more than 100 INR
    Speakers
    Cameras
    Automobiles & Motor Vehicles*
    Weighing Machines, Vending Machines, ATM
    Fireworks
    Luxury / Demerit Goods* - Pan Masala, Tobacco, Bidis, Aerated Drinks & Motor Vehicles

    *Note – Luxury / Demerit Goods as listed above will also attract a compensation cess over and above the GST rate of 28%.

    Articles outside the GST Tax Rate Slabs

    Gold, gems, jewellery – 3%
    Rough Precious & Semi – Precious Stones – 0.25%

    Treatment of Luxury / Demerit Goods

    In addition to the rates which have been fixed for major categories of goods and services, the GST council has approved the compensation rates for 5 luxury / demerit items. The proceeds of this cess will go into the compensation fund which would be used to bridge any tax revenue gap for states in the first five years of GST. The items that will be levied with the compensation cess, over and above the GST tax rates which are applicable on them are as follows:

    ItemsGST Rate Applicable Approved Cess Range Cess Ceiling
    Coal 5%INR 400 / tonneINR 400 / tonne
    Pan Masala 28% 60% 135%
    Tobacco 28% 61% - 204% INR 4170 / thousand
    Aerated Drinks 28% 12% 15%
    Motor Vehicles 28% 1% – 15% 15%

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