Table of Contents
What are GST Rates?
Goods and Services Tax (GST) in India is divided into five main slabs: 0%, 5%, 18%, and 40%.
- 0% / Exempt – For truly essential items: basic staples, some medicines, welfare goods.
- 5% – For many everyday / essential items (formerly in 5% & 12% slabs).
- 18% – The “default” rate for most goods & services (taking over many items from the old 18% and 28% slabs).
- 40%- A new “sin / luxury / demerit” slab for high-end goods, tobacco, luxury cars, etc.
The GST structure is designed to ensure fair taxation by charging lower rates on essentials and higher rates on luxury or non-essential products.
New GST Rates List in India for 2025
The GST rates in India for 2025 are now categorized as 0% for essential items, 5% for priority and everyday goods, 18% for most standard products and services, and 40% for luxury and sin goods. According to the Press Information Bureau, the GST Council has made the following new rate recommendations:
Category |
Old GST Rates |
New GST Rates |
| Railways Goods and Parts under Chapter 86 | 18% | 5% |
| Pens | 18% | 5% |
| Metal Concentrates and Ores | 18% | 18% |
| Certain Renewable Energy Devices | 12% | 5% |
| Recorded media reproduction and print | 18% | 18% |
| Broadcasting, sound recordings, and licensing | 18% | 18% |
| Printed material | 18% | 0-18% |
| Packing containers and boxes | 18% | 18% |
| Scrap and polyurethanes | 18% | 18% |
| Namkeens & Extruded/Expanded Savoury Food Products | 12% | 5% |
| Certain Cancer Drugs | 5% | 0% |
| Car & Motorcycle Seats | 28% | 18% |
Related Read: GST on Washing Machines in 2025
Latest GST Slab Rates for Goods and Services in 2025
The GST system in India is designed with multiple GST slab rates (0%, 5%, 12%, 18%, and 28%) to ensure a fair and equitable tax structure. These GST slab rates account for the nature of the goods or services, their essentiality, and the income levels of the consumers.
Essential items, such as food products, fall under lower GST slab rate, while luxury goods and services attract higher GST rates. This tiered approach helps balance revenue generation for the government while minimizing the tax burden on essential items for consumers.
Let’s explore the various goods and services under each slab in detail:
List of Goods with a 0% GST Slab Rate
Below are the goods with a 0% GST rate list, including goods that are exempt from GST. This list includes GST-exempt items such as GST on milk, eggs, books, and more:
List of Goods |
HSN Code |
Latest GST Rate |
| Milk | 401 | 0% |
| Egg | 407 | 0% |
| Unpacked Rice | 1006 | 0% |
| Unpacked Curd | 403 | 0% |
| Unpacked Lassi | 403 | 0% |
| Unpacked Buttermilk | 403 | 0% |
| Kajal | 3304 | 0% |
| Unpacked foodgrains | 1001 to 1106 | 0% |
| Unpacked paneer | 406 | 0% |
| Gur (jaggery) | 1701 or 1702 | 0% |
| Unpacked Natural honey | 409 | 0% |
| Fresh vegetables | 0701 to 714 | 0% |
| Fresh Fruits | 0803 to 0810 | 0% |
| Nuts | 802 | 0% |
| Fresh and Chilled Meat of bovine animals | 201 | 0% |
| Salt | 2501 | 0% |
| Unbranded atta (flour) | 1101 to 1106 | 0% |
| Prasad (offerings made to deities) | 2106 | 0% |
| Unroasted Coffee Beans | 901 | 0% |
| Unprocessed Green Leaves of Tea | 902 | 0% |
| Fresh Ginger | 0910 11 10 | 0% |
| Fresh Turmeric | 0910 30 10 | 0% |
| Sanitary Napkins | 961900 | 0% |
| Ultra High Temperature (UHT) milk | 0401 | 0% |
| Packed Paneer | 0406 | 0% |
List of Services with a 0% GST Rate
Below are the services with a 0% GST rate list, including GST on certain education services, certain insurance, and more:
List of Services |
HSN Code |
GST Rate |
| Educational Services: Charitable Trusts, Government and Local Authorities | Heading 9992 or Heading 9963 | 0% |
| Services of General Insurance Business Provided Under Certain Schemes | Heading 9971 or Heading 9991 | 0% |
| Health Care Services | Heading 9993 | 0% |
| Services Provided by a Goods Transport Agency | Heading 9965 or Heading 9967 | 0% |
| Public Transport: Non-AC, non-premium class public transportation services | Heading 9964 | 0% |
| Agriculture: Services related to cultivation, harvesting, plant protection, etc. | 998619 | 0% |
| Services provided by RBI (Reserve Bank of India) | – | 0% |
| Services by Religious trusts | – | 0% |
| Charitable Activities: Services by Entities registered under section 12AA | – | 0% |
Related Read: GST on Plants: Tax Rates, Exemptions & Compliance Guide
List of Goods with a 5% GST Rate
Below are the goods subject to a 5% GST rate list, which includes essential items like packaged food, edible oils, and more:
| List of Goods | HSN Code | GST Rate |
| Condensed Milk | 0402 | 5% |
| Butter and Dairy Fats | 0405 | 5% |
| Cheese | 0406 | 5% |
| Dried Nuts & Fruits (including Dates, Citrus Fruits) | 0801–0813 | 5% |
| Rubber Bands | 4016 | 5% |
| Personal Care Items (Hair Oil, Shampoo, Toothpaste, Soap, Shaving Cream) | 3305–3401 | 5% |
| Feeding Bottles and Nipples | 3924 | 5% |
| Refined Sugar / Sugar Cubes | 1701 | 5% |
| Sausages / Processed Meat Products | 1601 | 5% |
| Packed & Labelled Tender Coconut Water | 2202 | 5% |
| Diabetic Foods | 2106 | 5% |
| Drinking Water in 20 L Bottles (Packed) | 2201 | 5% |
| Namkeens / Bhujia / Mixtures (Pre-packaged & Labelled) | 2106 | 5% |
| Pasta, Biscuits, Cakes, Baked Wares | 1902–1905 | 5% |
| Vegetable / Fruit / Nut Preparations (excluding Vinegar-based) | 2001–2008 | 5% |
| Tableware & Kitchenware of Wood | 4419 | 5% |
| Feeding Bottles / Baby Products | 3924 | 5% |
| Agricultural Machinery and Parts | 8432 / 8433 | 5% |
| Milk Food for Babies | 1901 | 5% |
| Yoghurt, Curd, Lassi, Buttermilk (Pre-packaged) | 0403 | 5% |
| Beet Sugar, Cane Sugar, Jaggery | 1701 / 1702 | 5% |
| Processed Tea | 0902 | 5% |
| Packed Paneer / Chena | 0406 | 5% |
| Spices | 0904–0910 | 5% |
| Packed and Labelled Rice | 1006 | 5% |
| Packed Cereals | 1001–1008 | 5% |
| Coal | 2701 | 5% |
| Edible Oils (All Types) | 1507–1518 | 5% |
| Raisins | 0806 | 5% |
| Domestic LPG (Liquefied Petroleum Gas) | 2711 | 5% |
| PDS Kerosene | 2710 | 5% |
| Cashew Nuts | 0801 | 5% |
| Fabric (All Types) | 5208–5212 | 5% |
| Products of Coir | 5305 | 5% |
| Apparel & Clothing Accessories (≤ ₹1000 per piece) | 6101–6217 | 5% |
| Glass Beads | 7018 | 5% |
| EV Charger / Charging Stations for EVs | 8504 | 5% |
| Fishery Products | 0301–0307 | 5% |
List of Services with a 5% GST Rate
Below is the latest 2025 list of services subject to a 5% GST rate, including services like restaurant, job work services, and more:
List of Services |
HSN Code |
GST Rate |
| Housekeeping Services Like Plumbing, Carpentering, etc | Heading 9954 | 5% |
| Restaurant Services | Heading 9963 | 5% |
| Outdoor Catering Services | Heading 9963 | 5% |
| Printing of Newspapers, Books, etc… | Heading 9988 | 5% |
Related Read: GST on Bricks in 2025 – Latest Rates, HSN Codes, & Key Changes
List of Goods with a 18% GST Rate
Below is the latest list of goods subject to an 18% GST rate, including GST on mobile, cosmetics, electronics, and some packaged foods:
| List of Goods | HSN Code | GST Rate |
| Mobile Phones | 8517 | 18% |
| Malt | 1107 | 18% |
| Vegetable Saps and Extracts | 1302 | 18% |
| Glycerol | 1520 00 00 | 18% |
| Waxes | 1521 | 18% |
| Chemically Pure Lactose, Maltose, Glucose, and Fructose | 1702 | 18% |
| Chocolate and Cocoa Products | 1804 to 1806 | 18% |
| Pastry Items | 1905 | 18% |
| Ice Cream | 2105 00 00 | 18% |
| Non-Alcoholic Beverages | 2202 91 00, 2202 99 90 | 18% |
| Products Containing Nicotine | 2404 12 00 | 18% |
| Ores and Concentrates | 2601 to 2610 | 18% |
| Mineral or Chemical Fertilisers | 3102 to 3105 | 18% |
| Perfumes and Toilet Waters | 3303 | 18% |
| Shampoos and Hair Preparations | 3305 | 18% |
| Soap and Detergents | 3401 | 18% |
| Lubricating Oils and Grease | 2710 19 80 | 18% |
| Plastic Items (Tubes, Pipes, Sheets) | 3917 to 3920 | 18% |
| Iron and Steel Products | 7201 to 7216 | 18% |
| Aluminium and Articles Thereof | 7601 to 7616 | 18% |
| Electrical Transformers and Converters | 8504 | 18% |
| LED Lamps and Lighting Fittings | 9405 | 18% |
| Furniture (Metal, Plastic, or Wood) | 9401 to 9403 | 18% |
| Mattresses and Bedding Articles | 9404 | 18% |
| Stationery Items (Pens, Pencils, Notebooks) | 9608 to 9610 | 18% |
| Watches and Clocks | 9101 to 9102 | 18% |
| Musical Instruments | 9201 to 9209 | 18% |
| Measuring Instruments and Apparatus | 9025 to 9031 | 18% |
| Optical Lenses and Instruments | 9001 to 9003 | 18% |
| Cameras and Photographic Equipment | 9006 to 9008 | 18% |
Related Read: Cosmetic GST Rates: Perfumes & Toiletries HSN Guide
List of Services with a 18% GST Slab Rate
Below is the latest list of services subject to an 18% GST slab rate, including services like telecom services, rental services, etc.:
List of Services |
HSN Code |
GST Rate |
| Construction Of Commercial Apartments | Heading 9954 | 18% |
| Services In Retail Trade | Heading 9962 | 18% |
| Services In Wholesale Trade | Heading 9961 | 18% |
| Rental Services Of Transport Vehicles | Heading 9966 | 18% |
| Postal And Courier Services | Heading 9968 | 18% |
| Electricity, Gas, Water And Other Distribution Services | Heading 9969 | 18% |
Related Read: LED Bulb GST Rate Explained
List of Goods and Services with a 40% GST Rate
| Item / Service | Updated GST Rate |
| Caffeinated Beverages | 40% |
| Carbonated Beverages | 40% |
| Tobacco or Tobacco Substitutes | 40% |
| Services by Casinos and Race Clubs | 40% |
| Gambling | 40% |
Latest Update: GST Rate List Revisions in 55th GST Council Meeting, December 2024
The 55th GST Council Meeting in December 21, 2024 brought significant changes to GST rates, affecting various goods and services. Here’s a summary of what became cheaper, costlier, and clarified:
Cheaper Goods and Services
- Fortified Rice Kernels: 18% → 5%
- Gene Therapy for Life-Threatening Diseases: Taxable → Exempted
- Food Items for Free Distribution under Government Schemes: Higher/Unclear → 5%
- Fresh or Dried Black Pepper and Raisins (by Agriculturists): 5% → No GST
- Approved Skill Training Partners of NSDC: 18% → Exempted
- Sub-Systems of Long Range Surface to Air Missile (LRSAM): Taxable → Exempted
- Bank/NBFC Penal Charges for Loan Defaults: Taxed → Exempted
Costlier Goods and Services
- ACC Blocks (Concrete) with More Than 50% Fly Ash Content: 5% → 12%
- Sale of Used Electric Vehicles (Refurbished) by Businesses: 12% → 18% (on profit)
Clarified Goods and Services
- GST on Sale of Used Cars and Electric Vehicles by Registered Sellers: 12% → 18% (on profit margin)
- Sub-Systems of Long Range Surface to Air Missile (LRSAM): Clarified as exempted.
Related Read: Solar Panel GST Rates in India
HSN and SAC System in GST Tax Classification
The HSN and SAC are crucial for classifying goods and services under GST, helping determine applicable GST rates and ensuring compliance.
HSN System
The HSN (Harmonised System of Nomenclature) system, adopted by India in 1986, categorizes goods into 21 sections and 99 chapters, represented by six-digit codes, which can extend to eight digits for domestic use.
HSN Code Structure:
- First two digits: Chapter number
- Next two digits: Heading number
- Next two digits: Subheading number
- Last two digits: Further subheading number
For example, the HSN code for rice is 1006, which has a 5% GST rate. Errors in HSN codes can result in incorrect tax calculations and compliance issues. Here is a list of complete GST HSN code list.
SAC System
The SAC (Service Accounting Code) system classifies services under GST, developed by the CBEC, with 99 sections identified by two-digit codes.
SAC Code Structure:
- First two digits: Section number
- Next two digits: Chapter number
- Next two digits: Heading number
- Last two digits: Subheading number
Using the correct SAC codes is essential for determining GST rates and maintaining compliance.
Conclusion
The GST system is vital for consumers and businesses, making taxation easier by applying the same rates to goods and services. The GST has five different slabs, and some products may have extra cess. In 2024, the GST rates changed for some products, either increasing or decreasing them. These changes aimed to improve the tax system and boost the economy.
Related Read: Types of GST Returns
FAQs on GST Rates
1. How many GST slabs are there in India?
Goods and Services Tax (GST) in India is divided into five main slabs: 0%, 5%, 18%, and 40%.
2. Who determines GST rates in India?
The GST Council determines the GST rates in India. This constitutional body comprises representatives from both the Central Government and the State Governments. The GST Council meets periodically to discuss and decide on various issues related to GST, including tax rates, exemptions, and administrative procedures.
3. What is the GST Percentage?
Goods and Services Tax (GST) in India is divided into five main slabs: 0%, 5%, 18%, and 40%.
4. What is the GST rate on Laptops?
The GST rate on laptops is 18%.
5. What is the highest rate of GST?
The highest GST rate is 40%.
6. What are the 3 types of GST?
The three types of GST are IGST, SGST, and CGST.
7. What is the GST rate on TVs or Televisions?
Earlier, both were taxed at 28%, but under the new GST structure, standard-size TVs were shifted to 18%, while high-end models now fall under the 40% luxury slab
8. What is the GST rate on Gold in India?
The GST rate of gold in India is 3%.
