GST Rate Structure in India
India follows a multi-tier GST rate structure: 0% (Exempt), 5%, 12%, 18%, and 28%. Additional cess applies to certain luxury and sin goods.
GST Rate Summary
| Rate | Category | Examples |
|---|---|---|
| 0% | Essential | Fresh food, milk, healthcare |
| 5% | Mass consumption | Packaged food, coal, fertilizers |
| 12% | Standard | Butter, processed food, mobiles |
| 18% | Standard | Most goods and services |
| 28% | Luxury/Sin | Cars, AC, tobacco, aerated drinks |
0% GST (Exempt Items)
Food & Agriculture
- Fresh fruits and vegetables
- Milk (unprocessed)
- Rice, wheat, flour (unbranded)
- Fresh fish, meat, eggs
Essential Services
- Healthcare services
- Education services
- Public transport
- Agricultural services
5% GST Items
Food Products
- Sugar, tea, coffee (not instant)
- Spices (branded packaged)
- Edible oil (branded)
- Coal, petrol products (aviation fuel)
Industrial
- Coal and coal products
- LPG for domestic use
- Fertilizers
- News print
12% GST Items
Processed Food
- Butter, cheese, ghee
- Fruit juices (packaged)
- Namkeen, bhujia
- Sausages, preserved meat
Other
- Mobile phones
- Sewing machines
- Umbrellas
- Exercise books
18% GST Items (Most Common)
Electronics
- Computers, laptops
- Printers, monitors
- Cameras, projectors
Services
- Restaurant (AC)
- Hotel (₹1000-7500/night)
- Professional services
- IT services
Industrial
- Machinery
- Iron and steel
- Plastics
28% GST Items
Automobiles
- Cars, motorcycles (large engine)
- Yachts, aircraft
Sin Goods
- Tobacco, cigarettes
- Aerated drinks
- Pan masala
Luxury
- AC, refrigerators
- Cement
- Paints, varnishes
Recent GST Rate Changes (2024-25)
| Item | Old Rate | New Rate |
|---|---|---|
| Online gaming | 18% | 28% |
| Health insurance | 18% | Under review |
| Millets products | 5% | 0% |
HCS GST Services
HCS Business Solutions provides:
- GST registration
- Rate consultation for your products
- Return filing (GSTR-1, GSTR-3B)
- E-invoicing setup