This gst rate list sets out every slab that applies today: 5% for everyday goods, 18% for most other goods and services, and 40% for a short list of demerit goods. Alongside these sit three special rates for gold, silver and diamonds, and a long list of goods and services that carry no GST at all.
The 12% and 28% slabs disappeared on 22 September under the reform for almost all goods. Most goods that sat in 12% moved down to 5%, and most of the 28% list moved down to 18%. A short list of building materials (building bricks, fly ash bricks and blocks, and earthen roofing tiles) was kept at 12% by notification 14/2025-Central Tax (Rate). Use the tables below to find the slab, then open the product page for the exact HSN code, or search any code with the GST rate finder.
GST rate list: codes and GST rates
Item / HSN / GST- Daily needs, food, farm inputs, medicines, textiles5%Schedule I: 2.5% CGST plus 2.5% SGST
- Most goods: cement, electronics, machinery, auto parts18%Schedule II, including the residual entry for goods not named elsewhere
- Tobacco, pan masala, aerated drinks, large cars40%Schedule III, the demerit slab
- Gold, silver, jewellery and imitation jewellery3%Schedule IV
- Rough diamonds and precious stones0.25%Schedule V
- Cut and polished diamonds1.5%The sixth schedule
- Fresh food, milk, books, notebooks and similarNilNotification 10/2025-Central Tax (Rate)
- Standard services18%With input tax credit
- Hotel rooms up to Rs 7,500, restaurants, salons5% (no ITC)Lower service rate without credit
- Petrol, diesel and liquor for drinkingOutside GSTState VAT and central excise apply instead
Quick facts
Main slabs
5% and 18%, with 40% for demerit goodsSpecial slabs
3% for gold and silver, 1.5% for cut diamonds, 0.25% for rough stonesGoods notification
9/2025-Central Tax (Rate), with nil items in 10/2025Services notification
11/2017-Central Tax (Rate) as amended by 15/2025In force from
22 SeptemberOld slabs removed
12% and 28% for most goods (bricks and roofing tiles stay at 12%)Split on a bill
Half CGST and half SGST, or the full rate as IGST
GST rate list by slab
Each slab is a schedule in notification 9/2025-Central Tax (Rate). Each schedule shows only the central tax share. The GST on the bill is double that figure, split as CGST and SGST inside a state, or charged as one IGST figure when goods cross a state border.
| Slab | Schedule | Typical goods |
|---|---|---|
| Nil | Notification 10/2025 | Fresh vegetables, loose cereals, milk, curd, eggs, books, notebooks, pencils |
| 5% | Schedule I | Packaged food staples, edible oil, soap, shampoo, medicines, fertilisers, tractors, fabrics, clothes up to Rs 2,500 a piece |
| 18% | Schedule II | Cement, steel, paint, ACs, televisions, laptops, small cars, two-wheelers up to 350 cc, machinery, plastics |
| 40% | Schedule III | Cigarettes, pan masala, aerated and sweetened drinks, bigger cars and motorcycles above 350 cc |
| 12% | Notification 14/2025 | Building bricks, fly ash bricks and blocks, earthen roofing tiles |
| 3% | Schedule IV | Gold, silver, platinum, jewellery, imitation jewellery |
| 1.5% | Sixth schedule | Cut and polished diamonds |
| 0.25% | Schedule V | Rough diamonds and precious stones |
The last entry of Schedule II is a residual entry. Any goods not named in another schedule or the nil list fall into 18%. This is why many items with no special mention, such as most plastic articles and hardware, end up at 18%.
Service gst rate slabs
Services follow notification 11/2017-Central Tax (Rate), which was rewritten in large part by notification 15/2025-Central Tax (Rate). The common outcomes are:
- 18% with input tax credit for most business services: consultancy, works contracts, repairs, rent of commercial property, advertising, courier and bank charges.
- 5% without input tax credit for hotel rooms charging up to Rs 7,500 a day, restaurant service, beauty and fitness services, economy class air travel and goods transport agency service where the agency does not opt for 18%.
- 40% for specified actionable claims such as betting, casinos and online money gaming.
- Exempt services, such as most education, health care by clinics and hospitals, individual life and health insurance, and renting a home to a person who lives in it.
The services hub at SAC code lists each service page with its code and rate.
Where every product group sits
The site has a hub for each group of products. Each hub has its own table of codes and rates.
| Group | Hub page | Most common rate |
|---|---|---|
| Construction materials | Construction material codes | 18%, sand 5%, bricks 12% |
| Metals and machinery | Iron and steel | 18% |
| Electronics and appliances | Electronics | 18% |
| Electrical goods | Electrical items | 18%, solar devices 5% |
| Food and groceries | Food items | Nil or 5% |
| Textiles and clothing | Clothes | 5% or 18% by price |
| Chemicals and personal care | Chemicals | 18%, toiletries 5% |
| Plastics and packaging | Plastics | 18% |
| Vehicles and fuel | Cars | 18% or 40% |
| Gold and jewellery | Gold | 3% |
| Paper and stationery | Stationery | Nil, 5% or 18% |
| Home and furniture | Furniture | 18% |
| Transport | Transport charges | 5% or 18% |
| Rent and property | Rent | 18% or exempt |
| Insurance and finance | Insurance | Exempt or 18% |
HSN code with GST rate: lookups people ask about
Searches such as "6307 hsn code gst rate" or "4421 hsn code gst rate" come from people holding a code and needing the slab. A few common ones:
| HSN | Goods | GST |
|---|---|---|
| 4401 | Firewood is nil; wood chips and sawdust 5% | Nil or 5% |
| 4415 | Wooden packing cases, crates and pallets | 5% |
| 4420 | Wooden statuettes, inlay work and jewellery boxes | 5% |
| 4421 | Wooden hangers, spools and similar 5%; most other wooden articles 18% | 5% or 18% |
| 4707 | Waste paper for recycling | 5% |
| 4821 | Paper labels, printed or not | 18% |
| 5607 | Twine, cordage and ropes | 5% |
| 6307 | Other made up textile articles | 5% up to Rs 2,500 a piece, 18% above |
| 6815 | Articles of stone or other minerals | 18% |
| 8201 | Hand tools for farming such as spades and sickles | Nil |
| 8306 | Bells, statuettes and ornaments of base metal | 5% |
For any other code, the HSN code list explains the chapters and the HSN code checker confirms whether a code exists.
Current gst rate in India for common items
- Cement: 18% (was 28%). See cement codes.
- Small cars and bikes up to 350 cc: 18% (were 28% plus cess).
- Televisions and air conditioners: 18% (were 28%).
- Butter, ghee, cheese, namkeen, biscuits and chocolates: 5%.
- Soap, shampoo, hair oil and toothpaste: 5%.
- Clothes and footwear up to Rs 2,500 a piece or pair: 5%; above that, 18%.
- Gold: 3%, with making charges billed as job work at 5%.
The full story of what moved is on the GST rate changes page.
Composition gst rate
A small business that opts for the composition scheme pays tax on turnover at a flat rate instead of the slab rates: 1% for traders and manufacturers, 5% for restaurants, and 6% for some small service providers. A composition dealer cannot collect GST from buyers or take input tax credit, and issues a bill of supply instead of a tax invoice. The slab rates on this page still matter to them for what they buy.
How to use this list on a bill
- Find the HSN or SAC code of the item, using the HSN code finder on the home page.
- Check the slab in the tables above or on the product page.
- Split it: an 18% item is 9% CGST plus 9% SGST inside the state.
- Print the right number of digits: 4 up to Rs 5 crore turnover, 6 above. See HSN digits.
- Work out the tax with the GST rate calculator.
This list is a general guide to the slabs in the current rate notifications. Entries are amended from time to time, so confirm the rate for your exact goods or service in the latest notification on the GST portal, and take advice from a GST practitioner or chartered accountant before you decide a doubtful case.
Frequently asked questions
What are the GST slab rates now?
The main slabs are 5%, 18% and 40%. Gold and silver are taxed at 3%, cut diamonds at 1.5% and rough diamonds at 0.25%. Many basic goods are nil rated.
Is the 12% GST slab still there?
Only for a few goods. Since 22 September most 12% goods moved to 5% and most 28% goods to 18%, with a few moving to 40%. Building bricks, fly ash bricks and blocks, and earthen roofing tiles stay at 12% under notification 14/2025-Central Tax (Rate).
What is the current gst rate in India for services?
Most services are taxed at 18% with input tax credit. Some, such as restaurants and hotel rooms up to Rs 7,500 a day, pay 5% without credit, and many education and health services are exempt.
What is the GST rate for an HSN code not in any list?
Goods not named in any schedule or the nil list fall under the residual entry of Schedule II, which is 18%.
What is the water gst rate?
Plain drinking water that is not packed in a sealed container is nil rated. Packaged drinking water in bottles or jars is 5%, and aerated or flavoured water is taxed with drinks.