GST rates in india

GST
February 27, 2018

GST rates in India

The government has categorized items in five major slabs such as 0%, 5%, 12%, 18% and 28%.
The council has decided to keep the highest 28% tax on on luxury and sinful items as a result 177 items have been shifted to the 18% bracket. GST on many items have also been reduced. Following are the GST slabs on goods and services.

GST Tax Slab Rates List for Different Goods

5% GST Tax Items	12% GST Tax Items	18% GST Tax Items	28% GST Tax Items
Sugar Tea Sliced Mango Ayurvedic Medicine Skimmed milk ICDS Food Packages Milk food for babies Edible oils Khakra & Plain Chapati Roasted coffee beans Packed paneer Frozen vegetables Cashew nuts Spices Unbranded Namkeen Pizza bread Rusk Sabudana Fish fillet Packaged food items Fertilizers Footwear upto ₹500 Apparels upto₹1,000 Real Zari Agarbatti Domestic LPG Straw, basket ware articles, esparto Velvet Fabric (No Input Tax Refund) Tamarind Kernel Powder Mehndi Paste scientific and technical instruments Floor covering Plastic Waste Satellites and payloads Coir mats Rubber Waste Matting Insulin Paper Waste Medicines Stent Braille watches Braille typewriters Cullet or Scrap of Glass Braille paper Hearing aids Postage stamps	Ghee Butter Fruit juice Almonds Sugar boiled confectionery 20-litre packaged drinking water bottle Drip Irrigation System Biodiesel and select biopesticides Mechanical Sprayers Hearing aid parts and accessories Bamboo wood building joinery Packed coconut water Fertilizer-grade Phosphoric Acid Preparations of vegetables Fruits Nuts Pickle Murabba Chutney Jam Jelly Namkeen Bhujia, Frozen meat products Packaged dry fruits Animal fat sausage, Non-AC restaurants State-run lotteries Exercise books Notebooks Work contracts Apparel above ₹1000 Tooth powder Spoons Umbrella Cake servers Sewing machine Ladles Forks Tongs Skimmers Fish knives Mobile Manmade Yarn Diagnostic kits & reagents Nil Sewing Thread of manmade filaments Sewing Thread of Manmade Staple Fibers Glasses for corrective spectacles and flint buttons Playing cards Ludo Carom board Chess board	Biscuits Flavored refined sugar Cakes Pastries Preserved vegetables Soups Suitcase Vanity case Briefcase Chocolates Ice cream Chewing Gum/Bubble Gum Pasta Instant food mixes Corn flakes Curry paste Mayonnaise Salad dressings Mixed condiments Mixed seasonings Branded garments Footwear priced above ₹500 Headgear Soap Hair oil Deodorants Preparation for facial make-up Shaving After-shave items Shampoo Washing Powder Detergent toothpaste tampons toiletries Kajal pencil sticks tissues computers printed circuits printers monitors camera speakers CCTV Electrical transformer Optical fiber Bidi Patta Mineral water Tissues Poster Colors Modelling Paste for Children Envelopes Some parts of pumps Steel products Plain Shaft Bearing Stationery items like clips Washing and cleaning preparations Safety glass Glassware Sheets Mirror Fans Light fitting Compressors Pumps Sanitary-ware Leather clothing Wrist watches Stoves Cutlery Cookers Telescope Binoculars Googles Artificial flowers Artificial fruits Foliage Physical exercise equipment Musical instruments and their parts Electrical boards, panels and wires Razor and razor blades Multi-functional printers Cartridges Aluminum frames Windows Door Some Diesel engine parts Stones used in flooring, marble & granite Weighing machinery (non-electrical or electronic) Aluminum foil Furniture Bamboo Bio-fuels Powered Buses Cigarette Filter Rods Second-hand large and medium cars and SUV’s Padding pools Swimming pools	Waffles and wafers coated with chocolate Sunscreen Dye Hair clippers Ceramic tiles Paint Wallpaper Washing machine Water heater Vacuum cleaner Dishwasher Automobiles Motorcycles Aircraft for personal use Pan masala Bidis Weighing machine ATM Vending machines Aerated water

GST Tax Slab Rates List for Different Services

Tax Rates	Products
5%	AC and Non AC Restaurants Takeaway Food Restaurants in hotels with a room tariff less than ₹7,500 (no input credit for these restaurants) Transport services like railways and airways Transport of passengers by air in economy class Supply of tour operators’ services Selling of space for advertisement in print media Small restaurants with turnover of Rs. 50 Lakhs Transport of passengers by motor cabs and radio taxis Tailoring services Small house-keeping service providers (No input credit available) Crude and petroleum product transportation Job work for footwear and leather goods
12%	Business class air tickets Hotels, inns, guest houses, which have a room tariff of Rs.1000 and above but less than Rs.2500 per room per night Metro and monorail construction Mining and drilling for crude or natural gas Common effluent treatment plants
18%	Restaurants in hotels with tariff at over ₹7,500 Outdoor Catering (input tax credit to be available) Hotels, inns, guest houses, which have a room tariff of Rs.2500 and above but less than Rs.5000 per room per night IT services Telecom services Theme parks, water parks and alike
28%	Race club betting & gambling Five-star Hotels Entertainment & Cinema Hotels, inns, guest houses, which have a room tariff of Rs.5000 and above per room per night