GST All Products Rate 0 - 28 percent | GST product List | GST List All Products 

Meaning of GST Rates

Every business registered under GST must raise invoices with GST amounts charged on the supply value. These GST amounts are derived as a percentage value of taxable amounts. Such as percentage rate used is called the GST rate. For instance, GST of Rs.1,200 charged on taxable value of Rs.10,000 is arrived by multiplying 12% GST rate with Rs.10,000.

Therefore, GST rate is a percentage rate of tax imposed on the sale of goods or services under the CGST, SGST and IGST Acts. 

CGST GST rate and SGST GST rate would both be half of IGST GST rate. In other words, the GST rates in CGST and SGST (For intrastate transactions) are approximately the same. Whereas, the GST rate in the case of IGST (For interstate transactions) is approximately the sum total of CGST and SGST rate.

Types of GST Rates and GST Rate structure in India

The primary GST slabs for any regular taxpayers are presently pegged at 0% (nil-rated), 5%, 12%, 18% & 28%. There are a few lesser-used GST rates such as 3% and 0.25%.

Also, the composition taxable persons must pay GST at lower or nominal rates such as 1.5% or 5% or 6% on their turnover. There is a concept of TDS and TCS under GST as well, whose rates are 2% and 0.5% respectively (prior to 9th July 2024, it was 1%).

Further, the GST law levies cess in addition to the above GST rates on the sale of some items such as cigarettes, tobacco, aerated water, petrol, and motor vehicles, rates widely varying from 1% to 204%.

The GST rate structure for some of the commonly-used consumable products is given in the below table. For more items, type in the item you wish to know the GST rate of by visiting our HSN code & GST rates finder.

List of items taxed at 0% GST rate-

Milk 

Kajal 

Eggs 

Educational Services 

Curd 

Lassi 

Health Services 

Children’s Drawing & Colouring Books 

Unpacked Foodgrains 

Unbranded Atta/Maida 

Unpacked Paneer 

Gur 

Besan 

Unbranded Natural Honey 

Fresh Vegetables 

Salt 

Prasad 

Palmyra Jaggery 

Phool Bhari Jhadoo 

List of items taxed at 5% GST rate-

Sugar

Packed Paneer

Tea

Coal 

Edible Oils 

Raisin 

Domestic LPG 

Roasted Coffee Beans 

PDS Kerosene 

Skimmed Milk Powder 

Cashew Nuts 

Footwear (< Rs.500) 

Milk Food for Babies 

Apparels (< Rs.1000) 

Fabric 

Coir Mats 

Matting & Floor Covering Spices 

Agarbatti 

Mishti/Mithai (Indian Sweets) 

Life-saving drugs 

Coffee (except instant) 

List of items taxed at 12% GST rate-

Products GST Rate

Butter 

Ghee

Processed food 

Almonds

Mobiles

Fruit Juice

Preparations of Vegetables 

Fruits 

Nuts or other parts of Plants, including Pickle Murabba 

Chutney 

Jam 

Jelly 

Packed Coconut Water 

Umbrella 

List of items taxed at 18% GST rate-

Hair Oil

Capital goods

Toothpaste

Industrial Intermediaries 

Soap 

Ice-cream 

Pasta 

Toiletries 

Corn 

Flakes 

Soups 

Printers 

Computers 

List of items taxed at 28% GST rate-

Small cars (+1% or 3% cess)

High-end motorcycles (+15% cess)

Consumer durables such as AC and fridge

Luxury & sin items like BMWs

Cigarettes and aerated drinks (+15% cess)

List of items taxed at 3% GST rate-

Imitation jewellery 

Articles of precious metal or of metal clad with precious metal 

Natural pearls or cultured pearls, whether or not worked or graded but not strung, mounted or set; or temporarily strung for convenience of transport 

Diamonds, whether or not worked, but not mounted or set (Excludes non-industrial) 

Precious stones (other than diamonds) and semi-precious stones 

Silver 

Gold 

Waste and scrap of precious metal or of metal clad with precious metal

List of items taxed at 0.25% GST rate-

Non-indus

trial diamonds - 0.25%

unworked precious/semi-precious stones - 0.25%

Synthetic or reconstructed precious

or semi-precious stones - 0.25%