GST slab rates in India

Products

Tax Rates

Milk, unbranded atta, unbranded maida, eggs, kajal, curd, lassi, child drawing, and coloring book, unpacked foodgrains, unpacked paneer, besan, prasad, unbranded natural honey, fresh vegetable, jaggery, salt, Phool wali had.

Zero %

Household items like edible oil, sugar, tea, spices,  coffee, packed paneer, coal, raisin, domestic LPG, roasted coffee beans, PDS kerosene, skimmed milk powder, cashew nuts, footwear up to 500, milk food for babies, apparel up to 1000, fabric, matting and floor covering, agar-batti, Indian sweets, and Life-saving drugs.

5%

Butter, ghee, Packed coconut water, umbrella, preparation of vegetables, fruits, nuts,  almonds, Mobile, fruit juice, and other parts of plants including pickle murabba, chutney, jam, Computers, processed food items, etc.

12%

soaps, toiletries Capital goods, hair oil, Colgate and industrial intermediaries. Ice creams, pasta, cornflakes, soups.

18%

Small cars, consumer durables like ACs, and refrigerators. Luxury cars like BMWs, cigarettes, and aerated drinks (+15% cess) High-end motorcycles(+15% cess), etc.

28%

Services

Tax Rates

Education services, Health services

0%

Transport services in AC contract or stage or radio taxi or air transport by air or air travel for the purpose of pilgrimage via chartered or-scheduled flights, Railways-Transportation of goods, passengers, Tour operator services, Leasing of aircraft, Print media ad space, Transportation of goods in a vessel from outside India, work of printing of newspapers.

5%

Air travel excluding economy, Food /drinks at restaurants without AC or heating or liquor license, Renting of accommodation for more than Rs.1000 but less than Rs.2500 per day, Construction for the purpose of sale, Movie Tickets less than or equal to Rs. 100

12%

Food or drinks at restaurants with a liquor license, Food  or drinks at restaurants with AC/heating, Outdoor catering, Renting for accommodation for more than Rs.2500 and  less than Rs.5000 per day, Supply of food, shamiana, and party arrangement, Circus, Indian classical, folk, theatre, drama, Supply of works contract, Movie Tickets which exceeds Rs. 100

18%

Amusement facility, water parks, merry-go-round, race course, go-karting, casinos, ballet, sporting events like IPL, Race club services, theme parks, joy rides, gambling, or above accommodation

28%

Exempted services 

Name of sector

GST is exempted from the administrative fee collected by National Pension System Trust. The services provided by coal mines provident fund organizations to PF subscribers. The services provided by old age homes which a state government or central government runs to the citizens who are aged more than 60 years of value up to Rs. 25000. The services which are provided by an unincorporated body or non-profit entity as registered under the law to have members with membership fees of up to Rs. 1000.

Senior citizen

FSSAI provides services to food businesses. Services by way of minor warehousing forest produce. Services by artificial insemination of livestock (except horses) Services provided by the installation and commissioning by DISCOMS by extending the electricity distribution network for agricultural use.

Agriculture

GST is applied to the actual rate for hotel services instead of the declared tariff. 

foreign diplomatic missions or UN imported services.

Miscellaneousus 

Reinsurance services as provided to insurance schemes such as Pradhan Mantri Rashtriya Swasthya Suraksha Mission.

Banking/financ2

e

Services are provided by the government to ERCC by assigning the relevant rights to organize mining lease holders.

Government

Description of Goods

waste of human hair, Human hair, unworked, horn meal claws, Hoof meal, semen including frozen semen.

Non-edible Animal Products

Meat of Bovine animals fresh and chilled, sheep and goat meat, the meat of horses, asses, mules fresh and chilled, pig fat, free of lean meat,

Meat

Live fish, products of animal origin (not specified elsewhere), sheep and goats, Fish fresh or chilled, mammals, Birds, insects

Animals

curd, lassi, buttermilk, chena and paneer( other than bearing a registered brand name), Natural honey except the honey bearing a registered brand name), fresh milk,  Birds eggs in the shell, fresh, preserved, and cooked milk and cream.

Eggs Honey and Milk products

onion, garlic, salad beetroot, sweet potato (fresh and chilled), radish, Tomatoes, cucumbers, chicory, carrots, potatoes, cabbage, cauliflower, turnips, 

vegetables

Wool, not carded or combed, waste of wool or of fine or coarse animal hair, fine or coarse animal hair,

Wool material & waste

silk waste, Silkworm laying, raw silk, cocoon, khadi fabric

Silkworm cocoon, yarn, waste

All goods and organic manure

Fertilizer

Human blood and its component

Drugs & pharmaceuticals

Water (other than aerated, mineral, purified, mineralized), Nonalcoholic toddy, neera

Water, mineral

Prasadam supplied by a religious place like a temple, mosque, churches, gurudwara,

Tea and coffee extract & essence

Vegetable material of a kind used primarily for plaiting, unworked coconut shell, Betel leaves, vegetable material for manufacturing of jhadoo or broomsticks.

Vegetable material and product

Soya beans (whether or not broken), Other oil seeds (palm nuts and kernels, cotton seeds, castor oils), melon seeds, Ground nuts, linseed, rape or colza seed, sunflower seed,

Oil seeds, fruits and parts of plants

Jaggery of all kind including cane jaggery.

jaggery

Puffed rice (muri), beaten rice, papped, bread

Pizza, cake, bread, pasta

Prasadam supplied by a religious place like the temple, mosque, churches, gurudwara,

Tea and coffee extract & essence

Supply of services by residential welfare society to its members by way of contribution up to 7500 per month per member for providing services and goods for the everyday use of its members are exempt from tax.

22/07/2019

109/2019

Services provided by senior doctors, and consultants, to the hospitals, whether they are considered an employee or not is exempt. The amount charged by hospitals including food from the patient is exempt from GST. However, food provided to relatives is taxable. The cost of exploration, expansion, and creation royalty charged for furnishing the petroleum to the government of India is not a consideration for service and is not taxable. Any fees and penalties paid by the consumer dispute redressal commission will not be liable for goods and services tax.

2/12/2018

31/2018

The upfront amount such as premium, salami, cost price, and development charges, payable in respect of service by way of granting of a long-term lease of the industrial plot for the infrastructure of the growing establishment is exempt as per Notification No. 12/2017.

30/04/2019

101/2019

If the residential program, is held for the advancement of spirituality, yoga, or a charitable trust, then the fee charged on residential programs (including lodging and boarding) are exempt.

26/09/2018

66/2018

Services provided by the private Industrial training institute of designated trades notified under the apprenticeship act, 1961 are exempt. Services that are furnished by government ITIs to students are exempt.

10/08/2018

55/2018

Fortified toned milk is considered as  NIL rate of GST. Even the supply of safe drinking water is also NIL rate of GST for public purposes, if the drinking water is not sold in packed bottles/container is exempt from GST.

09/08/2018

55/2018

Transportation of patients Services provided by the private service providers to the state government and the amount received in the form of the fee are exempt if the amount is provided as pure service Composite supply of goods and services in which the value of supply of goods does not exceed 25% of the value of composite supply.

31/07/2018

51/2018

Communication or allocation of electricity by an electricity distribution utility is exempt from GST.

03/01/2018

34/2018

List of Goods and Services

Before

After

Parts of manufacturing renewable energy devices as per chapters 84, 85, or 94 of tariff.

5%

Vegetables provisionally preserved but unsuitable for immediate consumption. Vegetables cooked/uncooked (branded)

5%

NIL

Natural Cork, Fly Ash Blocks, Walking Sticks

12%

5%

Marble rubble

18%

5%

Power banks, Movie tickets priced over Rs 100, Video game consoles, equipment used for billiards and snooker. Other sports-related items as per HSN Code 9504, Retreated and used pneumatic rubber tires, Colour television sets and monitors up to 32” inches, and, Digital and video camera recorders, Pulleys, transmission shafts, cranks, and gearboxes as per HSN 8483, the Tax rate on Air travel of pilgrims reduced.

28%

18%

Accessories for Handicapped Mobility Vehicles.

28%

5%

List of Goods and Services

Before

After

Kota stones and similar stones (other than polished ones), Ethanol for sale to oil marketing companies for blending with fuel, Solid Biofuel pellets

28%

5%

Rakhi (of material other than precious or semi-precious value), Sal leaves and its products, Khali Dona

18%

NIL

Sanitary Napkins, Raw material of broom 

12%

NIL

Circulation and Commemorative coins Stone/Marble or Wood Deities Coir pith compost

5%

NIL

Marine engine

28%

5%

Bamboo flooring, hand operated rubber roller, kerosene pressure stove, handicrafts (excluding handmade), purses, handbags, and jewelry box.

18%

12%

milk coolers, ice-cream freezer Washing machines Food grinders and mixers Vacuum Cleaners Paints and varnishes (including enamels and lacquers) Shavers, Televisions up to 68 cm, 

grafting putty, 

resin cements Refrigerators, 

freezers, 

water coolers, 

Hair chippers Hair cleaners Storage water heaters Immersion heaters Hair dryers, Hand dryers Electric Smoothing irons Scent Sprays Toilet Sprays Pads for application of cosmetics/ toilet preparations Lithium-ion batteries Powder puffs Special purpose motor vehicles Work Trucks (Self-propelled) Trailers and semi-trailers

28%

18%

Fuel Cell vehicle

28%

12%