GST slab rates 2026 — the complete list with real examples
India's GST regime has five main slabs — 0%, 5%, 12%, 18% and 28%. Special rates apply to precious metals and a few luxury items. This is the current picture as of February 2026, verified against CBIC notifications, with actual product and service examples for each slab.
The five main slabs at a glance
| Slab | Applies to | Category |
|---|---|---|
| 0% (exempt) | Essential items, education, healthcare | Merit |
| 5% | Common essentials, apparel < ₹1,000 | Low |
| 12% | Processed food, mid-range consumer goods | Standard-1 |
| 18% | Most services, most branded goods | Standard-2 |
| 28% | Luxury goods, sin goods, some services | Highest |
| 3% / 0.25% | Gold, silver, diamonds | Special |
0% GST — exempted items
- Fresh milk, curd, lassi, buttermilk (unpacked)
- Fresh fruits and vegetables
- Wheat, rice, other unbranded cereals
- Salt (loose)
- Books (printed), newspapers
- Educational services by recognised institutions
- Healthcare services (hospitals, doctors) — with some caveats for cosmetic procedures
- Postal services (basic)
- Public transport (metro, non-AC rail, boats)
5% GST — mass consumption
- Packaged foods: branded atta, packaged paneer, cheese, honey
- Apparel below ₹1,000 (post-Jan 2022 GST Council decision)
- Footwear below ₹1,000
- Basic mobile phones
- Coal, kerosene, LPG (domestic)
- Restaurant services (standalone, without ITC)
- Radio taxis (Uber/Ola)
- Economy-class air travel
- Rail AC/first-class travel
- Job-work services on textiles, leather
12% GST — mid-range
- Processed foods: fruit juices, condensed milk, chocolate (unbranded)
- Ayurvedic and homeopathic medicines
- Sewing machines, bicycles
- Umbrellas, ceramic tableware
- Notebooks (paper)
- Movie tickets below ₹100
- Rail travel (non-metro, sleeper)
- Non-AC restaurants
- Business-class rail food
- Construction of a complex (residential, before completion certificate)
18% GST — the "default" for most services
- All professional services (consulting, IT, design, legal, accounting)
- Software licences and SaaS subscriptions
- Restaurants inside starred hotels
- Movie tickets above ₹100
- Branded mobiles, laptops, cameras
- Refrigerators, washing machines, air-conditioners (with input credit)
- Cosmetics (below high-end)
- Perfumes
- Instant coffee
- Chocolates (branded)
- Rail AC first class (some routes)
- Telecom services
- Banking & insurance services
- Advertising services
If you offer services and are unsure of the rate, 18% is a safe default. Verify the SAC code against the CBIC schedule to be certain.
28% GST — luxury and sin goods
- Automobiles (with additional cess: 1–22% on top)
- Tobacco products (with additional cess)
- Aerated drinks (with cess)
- Pan masala
- Yachts, private aircraft
- Casinos, horse racing, betting
- Cement
- Air-conditioners (premium)
- Dishwashers
- Motorcycles above 350cc
Special rates
- 3% — gold, silver, platinum ornaments
- 0.25% — rough/semi-precious diamonds
- 1.5% — under-construction residential (affordable, non-affordable)
- 0.1% — supplies to merchant exporters
Recent changes you should know
- Millet-based foods — nil GST (loose) or 5% (branded) since Jan 2024
- Online gaming, casino, horse-racing — 28% on full face value (from Oct 2023)
- EV vehicles — 5% (down from 12% pre-2019)
- Solar cookers, biogas equipment — 12%
- Molasses — 5% (down from 28%)
- Snus/tobacco pouches — 28% + cess
How to find the exact rate for your product/service
- Identify the HSN code (goods) or SAC code (services). Use the CBIC official rate finder.
- Cross-check with the latest GST rate notification (issued after each GST Council meeting).
- Confirm with your CA before finalising invoices for a new product.
Applying the rate in an invoice
Our free invoice generator has a tax-rate dropdown with all standard slabs. Choose the applicable rate, and CGST/SGST/IGST are auto-split based on the buyer's state.