GST Rates for goods and services

Effect Of GST Rates

  •  The effect of the new tax regime will be proportional to the size of the entity but ultimately it will be the end user who will bear the brunt of higher tax rate or get the benefits of lower taxes.
  • For example, most of the services, for which we pay 15 per cent service tax, will be bracketed into 18 per cent tax slab but some will also get cheaper with 5 per cent tax slab.
  • Most of the goods and services have been listed under the four broad tax slabs – 5 per cent, 12 per cent, 18 per cent and 28 per cent.
  • Some items like gold and rough diamonds have exclusive tax rates while some have been exempted from taxation.

Item-wise list of a plethora of products and their corresponding tax rates.

  • No tax(0%) 


No tax will be imposed on items like

  • Jute
  • fresh meat
  • fish chicken
  • eggs
  • milk
  • butter milk
  • curd
  • natural honey
  • fresh fruits and vegetables
  • flour
  • besan
  • bread
  • prasad
  • salt
  • bindi
  • Sindoor
  • stamps
  •  judicial papers
  • printed books
  • newspapers
  • bangles
  • handloom
  • Bones and horn cores
  • bone grist
  • bone meale
  • hoof meal
  • horn meal
  • Cereal grains hulled
  • Palmyra jaggery
  • Salt – all types
  • Kajal
  • Children’s’ picture, drawing or colouring books
  • Human hair .

5% Goods

Items such as:

  • fish fillet
  • Apparel below Rs 1000,
  • packaged food items
  • footwear below Rs 500
  • cream
  • skimmed milk powder
  • branded paneer
  • frozen vegetables
  • coffee, tea
  • spices
  • pizza bread,
  • rusk
  • sabudana
  • kerosene
  • coal
  • medicines
  • stent
  • lifeboats
  • Cashew nut
  • Cashew nut in shell
  • Raisin
  • Ice and snow
  • Bio gas Insulin
  • Agarbatti
  • Kites
  • Postage or revenue stamps
  • stamp-post marks

Transport services (Railways, air transport),small restraurants will be under the 5% category because their main input is petroleum, which is outside GST ambit.

12% Goods

  • Apparel above Rs 1000
  • frozen meat products
  •  butter
  • cheese
  • ghee
  • dry fruits in packaged form,
  • animal fat,
  • sausage
  • fruit juices
  • Bhutia
  • namkeen
  • Ayurvedic medicines
  • tooth powder
  • agarbatti
  • colouring books
  • picture books
  • umbrella
  • sewing machine
  • cellphones
  • Ketchup & Sauces
  • All diagnostic kits and reagents
  • Exercise books and note books
  • Spoons
  • forks
  • ladles
  • skimmers
  • cake servers
  • fish knives
  • tongs
  • Spectacles
  • corrective
  • Playing cards
  • chess board,
  • carom board and other board games like ludo.
State-run lotteries, Non-AC hotels, business class air ticket, fertilisers, Work Contracts will fall under 12 per cent GST tax slab


18% Goods

Most items are under this tax slab which include footwear costing more than Rs 500,Trademarks, goodwill, software, Bidi Patta, Biscuits (All catogories), flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, note books, steel products, printed circuits, camera, speakers and monitors,Kajal pencil sticks, Headgear and parts thereof, Aluminium foil, Weighing Machinery [other than electric or electronic weighing machinery], Printers [other than multifunction printers], Electrical Transformer, CCTV, Optical Fiber, Bamboo furniture, Swimming pools and padding pools, Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings

AC hotels that serve liquor, telecom services, IT services, branded garments and and financial services will attract 18 per cent tax under GST, Room tariffs between Rs 2,500 and Rs 7,500, Restaurants inside five-star hotels.

28% Goods

  • Bidis
  • chewing gum
  • molasses
  • chocolate not containing cocoa
  • waffles and wafers coated with choclate,
  • pan masala
  • aerated water
  • paint
  • deodorants
  • shaving creams
  • after shave
  • hair shampoo
  • dye
  • sunscreen
  • wallpaper
  • ceramic tiles
  • water heater
  • dishwasher
  • weighing machine
  • washing machine
  • ATM
  • vending machines
  • vacuum cleaner
  • shavers
  • hair clippers
  • automobiles
  • motorcycles
  • aircraft for personal use will attract 28 % tax – the highest under GST system.Services
    Private-run lotteries authorised by the states, hotels with room tariffs above Rs 7,500, 5-star hotels, race club betting, cinema will attract tax 28 per cent tax slab under GST .

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