GST Rate Finder
Discover the correct GST rates for any product or service in India. Our comprehensive database covers all GST slabs with the latest updates and exemptions.
GST Rate Structure in India
India follows a four-tier GST structure with rates of 5%, 12%, 18%, and 28%, plus some items that are exempt (0%) or attract additional cess.
GST Council
The GST Council, headed by the Union Finance Minister, decides GST rates and reviews them periodically. Our database is updated with every GST Council decision.
How to Find GST Rates
Search by Product/Service
Enter the name of your product or service in the search box
Use HSN/SAC Code
If you know the HSN or SAC code, enter it directly for precise results
Browse Categories
Navigate through product categories to find your item
Get Complete Information
View GST rate, HSN code, exemptions, and conditions
GST Rate Categories
0% GST (Exempted Items)
Items that are completely exempt from GST:
Common Exempt Items:
- Fresh fruits and vegetables
- Milk and curd
- Eggs, fish, chicken (fresh)
- Flour, besan, suji
- Salt, jaggery
- Books, newspapers
- Stamps, judicial papers
Conditions:
- No input tax credit available
- Composition scheme dealers can't claim ITC
- Export of goods (with conditions)
5% GST (Essential Items)
Items considered essential for daily life:
Food Items:
- Rice, wheat, other cereals
- Packed paneer, lassi
- Cashew nuts, raisins
- Tea, coffee
- Spices and condiments
Other Items:
- LPG for domestic use
- Coal for domestic use
- Medicines and drugs
- Kerosene
- Postage stamps
12% GST (Standard Rate - Lower)
Common Items:
- Mobile phones
- Processed foods
- Textiles and garments
- Exercise books, note books
- Umbrella, walking sticks
- Ayurvedic medicines
Business Services:
- Works contract services
- Restaurant services (non-AC)
- Tailoring services
18% GST (Standard Rate - Higher)
Goods:
- Computers, laptops
- Cameras, printers
- Electrical appliances
- Soap, toothpaste
- Hair oil, shampoo
- Biscuits, bread, cakes
Services:
- Information technology services
- Telecommunications
- Financial services
- Professional services
- Hotel accommodation
- Restaurant services (AC)
28% GST (Luxury Items)
Luxury Goods:
- Motor cars
- Motorcycles above 350cc
- Aerated drinks
- Tobacco products
- Luxury items and services
Additional Cess: Many items in this category also attract compensation cess:
- Cars: 1% to 25% cess
- Tobacco: Up to ₹5,718 per 1000 sticks
- Coal: ₹400 per tonne
Rate Determination Factors
Product Classification
- Nature of product: Raw material vs finished goods
- Processing level: Processed foods attract higher rates
- Brand vs generic: Branded items may have different rates
Service Classification
- Type of service: Professional vs basic services
- Service provider: Restaurant vs home delivery
- Location: AC vs non-AC establishments
Special Categories
Composition Scheme
- Flat rates: 1%, 2%, or 6% of turnover
- No input tax credit available
- Simplified compliance
Reverse Charge
- Recipient pays GST instead of supplier
- Applies to specific goods and services
- Unregistered suppliers to registered recipients
Important
Some goods and services are subject to reverse charge mechanism where the recipient (not the supplier) pays GST. Always check if reverse charge applies.
Industry-Wise GST Rates
Food & Beverage Industry
| Category | Examples | GST Rate |
|---|---|---|
| Fresh Items | Fruits, vegetables, milk | 0% |
| Basic Foods | Rice, wheat flour, salt | 5% |
| Processed Foods | Biscuits, namkeen, sweets | 12%/18% |
| Beverages | Soft drinks, juices | 12%/18% |
| Alcohol | Beer, wine, spirits | 28% + State taxes |
Electronics & IT
| Category | Examples | GST Rate |
|---|---|---|
| Mobile Phones | Smartphones, feature phones | 12% |
| Computers | Laptops, desktops, tablets | 18% |
| TV & Audio | Televisions, speakers, headphones | 18% |
| Home Appliances | Refrigerators, washing machines | 18% |
| Components | Electronic parts, accessories | 18% |
Automobile Industry
| Category | Examples | GST Rate |
|---|---|---|
| Two Wheelers | Motorcycles up to 350cc | 18% |
| High-end Bikes | Motorcycles above 350cc | 28% |
| Cars (Small) | Engine up to 1200cc (petrol) | 28% + 1% cess |
| Cars (Large) | Engine above 1200cc | 28% + 15-25% cess |
| Electric Vehicles | Electric cars, bikes | 5%/12% |
Textile Industry
| Category | Examples | GST Rate |
|---|---|---|
| Raw Materials | Cotton, silk yarn | 5% |
| Fabrics | Cotton fabrics, synthetic fabrics | 5%/12% |
| Garments | Readymade clothes | 12% |
| Footwear | Shoes up to ₹1000 | 5% |
| Branded Footwear | Shoes above ₹1000 | 18% |
Service Industry
| Category | Examples | GST Rate |
|---|---|---|
| Professional | Legal, CA, consulting | 18% |
| IT Services | Software development, support | 18% |
| Transportation | Goods transport by road | 5% |
| Restaurants | Food service (AC establishments) | 18% |
| Hotels | Room tariff above ₹7500 | 18% |
Recent Rate Changes
Latest Updates (2024)
- Online gaming: 28% GST on full face value
- Cryptocurrency: 1% TDS, 30% income tax (not GST)
- Medical devices: Rate rationalization ongoing
- Electric vehicles: Continued incentives at lower rates
Rate Review Process
The GST Council reviews rates every 3-6 months based on:
- Revenue collections
- Industry representations
- Economic impact assessments
- Compliance ease
Special Situations
Export of Goods/Services
- Zero-rated supply: 0% GST with input tax credit
- Documentation required: Shipping bills, export documents
- Refund claims: Input tax credit refunds available
Import of Goods
- IGST applicable: Based on customs value + customs duty
- Additional duties: May apply based on product type
- Input tax credit: Available for business use
Inter-state vs Intra-state
Same GST rate applies, but tax components differ:
- Intra-state: CGST + SGST
- Inter-state: IGST
Stay Updated
GST rates can change frequently. Always verify current rates on the official GST portal before finalizing transactions or filing returns.
Compliance Tips
For Businesses
- Regular rate verification: Check rates quarterly
- Transitional provisions: Understand rate change impacts
- Input tax credit: Ensure correct rate application for ITC
- Price determination: Factor in rate changes for pricing
For Consumers
- Bill verification: Check if correct GST rate is applied
- Complaint mechanism: Report incorrect billing
- Exemption awareness: Know your rights for exempt items
Common Queries
How often do GST rates change?
GST rates are reviewed by the GST Council typically every 3-6 months, but can change more frequently if needed.
What if I apply the wrong GST rate?
Incorrect rates can lead to penalties. File rectification returns and pay differential tax with interest.
Are there different rates for B2B vs B2C?
GST rates are generally the same for B2B and B2C transactions, but compliance requirements differ.
Related Tools
- HSN Code Finder - Find HSN codes to determine accurate GST rates
- GST Calculator - Calculate tax amounts using correct rates
- GST Invoice Generator - Generate invoices with accurate tax rates
For the most current GST rates and notifications, visit the official GST portal or check our Knowledge Base for detailed rate analysis and updates.