GST rate finder
GST rates in India, by product and service
Every rate below is stated for 2026, after the September 2025 GST 2.0 reforms replaced the 12% and 28% slabs. Each page carries the HSN or SAC code, the CGST/SGST split, worked examples, and a calculator already set to the right rate.
31 categories · verified against CBIC positions for 2026
Precious metals & jewellery
Electronics & appliances
Vehicles & transport
Construction & property
Food & hospitality
Apparel & consumer goods
Services
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Full GST rate table
The same 31 categories in one place, with the headline rate and classification code for each.
| Category | GST rate | HSN / SAC | Summary |
|---|---|---|---|
| GST on Air Conditioners | 18% | HSN 8415 | 18%, cut from 28% in the 2025 reforms |
| GST on Batteries | 18% | HSN 8507 | 18% on car, inverter, UPS and lithium-ion |
| GST on Bikes | 18–40% | HSN 8711 | 18% up to 350cc, 40% above, 5% electric |
| GST on Books | Nil | HSN 4901 | Nil on printed books; 5% on e-books of a printed title |
| GST on Candles | 5% | HSN 3406 | 5% on scented, decorative and handmade candles |
| GST on Cars | 18–40% | HSN 8703 | 18% small cars, 40% luxury, 5% EVs |
| GST on Cement | 18% | HSN 2523 | 18%, cut from 28% in the 2025 reforms |
| GST on Clothes | 5 / 18% | HSN 6101–6217 | 5% up to ₹2,500 a piece, 18% above |
| GST on Commission | 18% | SAC 9961 | 18% on commission and brokerage |
| GST on Flat Purchase | 1 / 5% | SAC 9954 | 5% under-construction, 1% affordable, nil ready-to-move, 18% commercial |
| GST on Flight Tickets | 5 / 18% | SAC 996425 | 5% economy, 18% business class |
| GST on Food Items | Nil–40% | Chapter 1–21 | Nil on fresh produce up to 40% on aerated drinks |
| GST on Furniture | 18% | HSN 9403 | 18% wooden, metal and mattresses; 5% bamboo and cane |
| GST on Gold | 3% | HSN 7108 / 7113 | 3% on gold value plus 5% on making charges |
| GST on Hotel Rooms | 5 / 18% | SAC 9963 | 5% up to ₹7,500 a night, 18% above |
| GST on Insurance | 0 / 18% | SAC 9971 | 0% individual life and health, 18% group and general |
| GST on Jewellery | 3% | HSN 7113 | 3% on jewellery value plus 5% on making charges |
| GST on Labour Charges | 18% | SAC 9985 | 18%; pure labour for a single home exempt |
| GST on Laptops | 18% | HSN 8471 | 18% on laptops, desktops and tablets |
| GST on Medicine | 5% | HSN 3004 | 5%, down from 12%; life-saving drugs Nil |
| GST on Mobile Phones | 18% | HSN 8517 | 18% on all smartphones and feature phones |
| GST on Petrol | No GST | Excise + state VAT | Outside GST; taxed under excise and VAT |
| GST on Refrigerators | 18% | HSN 8418 | 18% on all fridge and freezer types |
| GST on Rent | 18% | SAC 9972 | 18% commercial; residential to individuals exempt |
| GST on Restaurant Food | 5% | SAC 9963 / 996331 | 5% without input tax credit for most restaurants |
| GST on Shoes | 5 / 18% | HSN 6401–6405 | 5% up to ₹2,500 a pair, 18% above |
| GST on Silver | 3% | HSN 7106 / 7113 | 3% on silver value plus 5% on making charges |
| GST on Steel | 18% | HSN 7214 | 18% on TMT bars, rods, pipes and scrap |
| GST on Tiles | 18% | HSN 6907 / 6908 | 18% ceramic and vitrified; bricks and roof tiles 12% |
| GST on Tyres | 18% | HSN 4011 | 18%, cut from 28% in September 2025 |
| GST on Washing Machines | 18% | HSN 8450 | 18% on semi and fully automatic machines |
How to read these rates
A single headline rate rarely tells the whole story. Three things change the number on your invoice.
Value thresholds. Clothes and shoes are 5% up to ₹2,500 per piece or pair and 18% above it. Hotel rooms are 5% up to ₹7,500 a night and 18% above. The threshold applies per item or per night, not to the invoice total.
Intra-state versus inter-state. When the buyer and the seller are in the same state, the rate splits equally into CGST and SGST. When they are in different states, a single IGST applies at the full rate. The total tax is identical either way.
Input tax credit. Some 5% rates come with a condition that input tax credit cannot be claimed — restaurant food and hotel rooms are the common examples. Where that matters, the individual rate page says so.