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Complete GST rate chart for goods and services in India for FY 2025-26. India has 5 GST slabs — 0%, 5%, 12%, 18%, and 28%. This page covers what falls in each.
Last updated: March 2026 · Based on GST Council notifications
Zero Rate GST Items
Essential goods and services — no GST charged
Fresh Fruits & Vegetables
HSN: 07/08
Milk, Eggs, Honey
HSN: 0401/0407/0409
Fresh Meat & Fish
HSN: 02/03
Rice, Wheat (unbranded)
HSN: 1006/1001
Books, Newspapers
HSN: 4901/4902
Educational Services
HSN: SAC 9992
Healthcare Services
HSN: SAC 9993
Salt
HSN: 2501
Bread
HSN: 1905
Natural Honey (unbranded)
HSN: 0409
5% GST Items
Basic necessities and essential services
Packaged Food (masala, edible oils)
HSN: 0910/1507
Sugar, Tea, Coffee
HSN: 1701/0902/0901
Footwear below ₹500
HSN: 6401-6405
Clothing below ₹1,000
HSN: 6101-6117
Coal
HSN: 2701
Fertilizers
HSN: 3101-3105
Economy Air Travel
HSN: SAC 9964
Transport (road, rail)
HSN: SAC 9965
Domestic LPG
HSN: 2711
Kerosene (PDS)
HSN: 2710
12% GST Items
Mid-range goods and services
Clothing above ₹1,000
HSN: 6101-6117
Footwear above ₹500
HSN: 6401-6405
Mobile Phones
HSN: 8517
Computers & Laptops
HSN: 8471
Processed & Frozen Food
HSN: 1601-1605
Hotel Rooms (₹1,000-₹7,500/night)
HSN: SAC 9963
Business Class Air Travel
HSN: SAC 9964
Agarbatti (Incense Sticks)
HSN: 3307
Ayurvedic Medicines
HSN: 3003
Sewing Machines
HSN: 8452
18% GST Items
Most manufactured goods and services — the most common rate
IT Services
HSN: SAC 9983
Financial Services
HSN: SAC 9971
Telecom Services
HSN: SAC 9984
Restaurants (AC)
HSN: SAC 9963
Hotel Rooms above ₹7,500
HSN: SAC 9963
Electronics (TV, Fridge, AC)
HSN: 8502-8543
Industrial Machinery
HSN: 8401-8479
Iron & Steel Products
HSN: 7201-7229
Plastic Articles
HSN: 3901-3926
Consulting Services
HSN: SAC 9983
28% GST Items
Luxury and demerit goods — highest rate
Automobiles (luxury cars)
HSN: 8703
Aerated Drinks
HSN: 2202
Cement
HSN: 2523
Tobacco Products
HSN: 2401-2403
Casinos, Racing, Betting
HSN: SAC 9996
AC Hotel Rooms
HSN: SAC 9963
Firearms
HSN: 9301-9307
Washing Machines above 10kg
HSN: 8450
Air Conditioners
HSN: 8415
Paint & Varnishes
HSN: 3208-3214
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