GST Rates 2026 — Complete Tax Rate Chart for Goods and Services
By Parul Singh, GST Practitioner · GST Rates
I get 20+ calls every week from Delhi business owners asking about GST rates. This comprehensive rate chart is what I send them. Bookmark this page.
India's GST has five main rate slabs: 0%, 5%, 12%, 18%, and 28%. Some items also attract compensation cess on top of the 28% rate. Here's a comprehensive breakdown.
0% GST Items
- Fresh fruits, vegetables, milk, eggs, bread, flour
- Unbranded rice, wheat, pulses
- Salt, jaggery, honey
- Education and healthcare services
5% GST Items
- Branded food items, processed food
- Fabrics, footwear below ₹1,000
- Medicines, pharma products
- Economy hotel rooms (below ₹1,000/night)
12% GST Items
- Butter, cheese, ghee, dry fruits
- Garments above ₹1,000
- Footwear above ₹1,000
- Hotel rooms ₹1,000-7,500/night
18% GST Items (Most Common)
- Most manufactured goods, electronics, appliances
- IT/ITeS services, telecom, banking
- Restaurant services (AC restaurants)
- Transportation (air travel, cabs)
- Consultancy, professional services
28% GST Items
- Automobiles, motorcycles above 350cc
- Luxury items, perfume, cosmetics
- Aerated drinks, tobacco products
- Pan masala, cigarettes (+ cess)
- 5-star hotel rooms
Search for any item's GST rate and HSN code using our HSN Code Search tool.