Latest GST Rates in India 2025-26: Structure, Types & Item-Wise Slabs
GST, a singular tax system, adopted in India in 2017 as a part of ‘One Nation. One Tax’ initiative led by the Central Government. It has replaced several indirect taxes such as Value Added Tax (VAT), Service Tax and Excise Duty. This triangular tax structure was making accounting difficult, businesses needed to pay high compliance costs. The system in a way discouraged business transactions, and prevented the economy from growing at a rapid pace. On the other hand, GST is a simplified system where accounting and return filing is comparatively easier. In this blog, we will walk you through GST rates of essential items, GST rate structures and a lot more.
GST Rates Calculation
Once a business is registered under GST, it is mandatory to raise an invoice specifying GST percentage and the tax amount, every time when they issue an invoice. The GST amount is derived from the sales price and GST percentage to be levied on the given product or service. For example if the price of the goods/services is Rs. 1000 and applicable GST percentage is 12% then the GST amount would be Rs. 120. And the total invoice amount would be Rs. 1120.
GST Rate Structure: Types of GST Rates in India
The Goods and Services Tax (GST) in India follows a multi-tier tax rate structure, imposing different tax rates from the pre-determined tax slabs for various goods and services. The following are the primary GST slabs applicable to most of all goods and services:
0% – The goods and services which fall in the essential category, no GST is levied. The supplies which are required in day-to-day life such as food grains, healthcare services and education falls under this category.
5% – In this GST slab, the items that are considered essential but may not come under basic necessities fall in this category.
12% – Non-essentials goods and services fall in this category such as processed food, nuts, jelly etc.
18% – A wide range of products fall under this category such as household items, electronics gadgets including, professional services.
28% – This is the GST slab, applied to luxury items such as high-end automobiles, expensive consumer goods and services such as gambling, casino and some notified entertainment services.
Special Category of GST Rates
0.25% – Applies to precious stones and diamonds.
3% – Applicable to special categories of items such as precious metals i.e gold, silver and platinum.
New GST Rates List in 2025
0% GST Items List
| Items | GST % |
|---|---|
| Millet Flour (if sold in other than pre-packaged and labelled form) | 0% |
| Milk | 0% |
| Butter Milk | 0% |
| Curd | 0% |
| Cereals | 0% |
| Natural Honey | 0% |
| Flour | 0% |
| Besan | 0% |
| Puffed Rice | 0% |
| Papad | 0% |
| Bread | 0% |
| Prasad | 0% |
| Salt | 0% |
| Bindi | 0% |
| Sindoor | 0% |
| Contraceptives | 0% |
| Fresh Fruits and Vegetables | 0% |
| Firewood | 0% |
| Bangles (non-precious metals) | 0% |
| Agricultural Implements | 0% |
| Stamps | 0% |
| Judicial Papers | 0% |
| Printed Books | 0% |
| Newspapers | 0% |
| Human Blood | 0% |
| Guar Meal | 0% |
| Hop Cone (other than grounded, powdered or in pellet form) | 0% |
| Certain dried vegetables (e.g., sweet potatoes, manioc) | 0% |
| Unworked Coconut Shell | 0% |
| Khandsari Sugar | 0% |
| De-oiled Rice Bran | 0% |
| Hearing Aid Accessories | 0% |
| Fortified Milk | 0% |
| Sanitary Pads | 0% |
| Raw Material used in Brooms | 0% |
| Commemorative Coins circulated by RBI or Government | 0% |
| Saal Leaves | 0% |
| Deities made of Stone, Marble or Wood | 0% |
| Frozen Vegetables (uncooked/cooked by steaming/boiling in water) | 0% |
| Vegetables preserved in brine, sulphur water or other solutions but unsuitable for consumption | 0% |
| Plates and Cups made of Flowers, Leaves and Bark | 0% |
| Dried Tamarind | 0% |
5% GST Items List
| Items | GST % |
|---|---|
| Apparel and footwear (if value is below ₹1000) | 5% |
| Packed food items like frozen vegetables, pickles, sauces | 5% |
| Roasted gram | 5% |
| Branded paneer, lassi, and curd (pre-packaged and labelled) | 5% |
| Cream (dairy) | 5% |
| Ice and snow | 5% |
| Edible oils and fats | 5% |
| Sugar | 5% |
| Tea and Coffee (except instant coffee) | 5% |
| Coal | 5% |
| Footwear priced up to ₹1000 | 5% |
| Apparel up to ₹1000 | 5% |
| Life-saving drugs | 5% |
| Coir mats, floor coverings and handmade carpets | 5% |
| Domestic LPG | 5% |
| Kerosene (PDS) | 5% |
| Agarbatti (incense sticks) | 5% |
| Walking sticks | 5% |
| Cashew nuts | 5% |
| Fish seeds, prawn/shrimp larvae | 5% |
| Municipal waste, sewage sludge | 5% |
| Bio gas | 5% |
| Plastic waste and scrap | 5% |
| Glass waste and scrap | 5% |
| Bran, sharps and other residues derived from sifting, milling or other working of cereals | 5% |
| Insulin | 5% |
| Pulley, wheels and other parts (used in agricultural machinery) | 5% |
| Marine fuel (ethanol blend E5, E10, etc.) | 5% |
| Fabrics (cotton, silk, wool, etc.) | 5% |
| Coir products (except coir mattresses) | 5% |
| Weather forecasting instruments | 5% |
| Braille paper | 5% |
| Braille watches | 5% |
| Braille typewriters | 5% |
| Hearing aids | 5% |
| Transport of goods and passengers (railways, air in economy class) | 5% |
12% GST Items List
| Items | GST % |
|---|---|
| Pre-packed and Labelled Popcorn | 12% |
| Fly ash aggregate with more than 50% fly ash content | 12% |
| Namkeen/Bhujiya | 12% |
| Fire Water Sprinklers | 12% |
| Solar Cookers Whether Single or Dual Energy Source | 12% |
| Carton, Boxes and Cases of Both Corrugated and Non-corrugated Paper or Paper-Board | 12% |
| Milk Cans (of steel, iron and aluminium) | 12% |
| Pencil Sharpeners | 12% |
| Ostomy Appliances | 12% |
| Splints and Other Fracture Appliance | 12% |
| Artificial Parts of the Body | 12% |
| Other Appliances which are worn or carried, Implanted in the Body to Compensate for a Defect or Disability | 12% |
| Intraocular Lens | 12% |
| Solar Water Heater and System | 12% |
| Maps & Charts | 12% |
| Dry Fruits In Packaged Form | 12% |
| Ayurvedic Medicines (Branded) | 12% |
| Butter | 12% |
| Cheese | 12% |
| Ghee | 12% |
| Fruits And Vegetable Juices | 12% |
| Tooth Powder | 12% |
| Coloring Books | 12% |
| Picture Books | 12% |
| Feature Phones | 12% |
| Umbrella | 12% |
| Sewing Machine | 12% |
| Milk Beverages | 12% |
| Bio-Gas | 12% |
| Medicinal Grade Hydrogen Peroxide | 12% |
| Anaesthetics | 12% |
| Potassium Iodate | 12% |
| Iodine | 12% |
| Steam | 12% |
| Glands And Other Organs For Organo-Therapeutic Uses | 12% |
| Ayurvedic, Unani, Homoeopathic, Siddha Or Biochemic Systems Medicaments | 12% |
| Sterile Suture Materials | 12% |
| Sterile Catgut | 12% |
| Sterile Dental Yarns | 12% |
| Sterile Tissue Adhesives For Surgical Wound Closure | 12% |
| Dental Haemostatics | 12% |
| Fountain Pen Ink | 12% |
| Ball Pen Ink | 12% |
| Candles | 12% |
| Silicon Wafers | 12% |
| Natural Cork | 12% |
| Wood Pulp | 12% |
| Children’s Drawing Books | 12% |
| Calendars | 12% |
| Ceramic Tableware, Kitchenware, Toilet Articles | 12% |
| Lenses Used In Spectacles | 12% |
| Barbed Wire Of Iron And Steel | 12% |
| Screw, Bolts, Nuts | 12% |
| Sewing/Knitting Needles | 12% |
| LPG Stoves | 12% |
| Aluminium Utensils | 12% |
| Bicycles | 12% |
| Spectacle Lens | 12% |
| Sports Goods | 12% |
| Art Works | 12% |
| Antiques | 12% |
| Curtains | 12% |
| Toilet Linen | 12% |
| Blankets and Travelling Rugs | 12% |
| Bed Linen | 12% |
| Kitchen Linen | 12% |
| Terry Toweling | 12% |
| Terry Fabrics | 12% |
| Napkins | 12% |
| Mosquito Nets | 12% |
| Life Jackets | 12% |
| Man-made Apparel (Highlighted Goods Above INR 1000) | 12% |
| All synthetic filament yarn, such as nylon, polyester, acrylic | 12% |
| All artificial filament yarn, such as viscose rayon, Cuprammonium | 12% |
| Wet grinders consisting of stone as grinder | 12% |
| Tanks and other armoured fighting vehicles | 12% |
| Condensed milk | 12% |
| Refined sugar and sugar cubes | 12% |
| Pasta | 12% |
| Curry paste, mayonnaise and salad dressings | 12% |
| Mixed condiments and mixed seasoning | 12% |
| Diabetic food | 12% |
| Medicinal grade oxygen | 12% |
| Hand bags and shopping bags of jute and cotton | 12% |
| Hats (knitted or crocheted) | 12% |
| Parts of specified agricultural, horticultural, forestry, harvesting or threshing machinery | 12% |
| Specified parts of sewing machine | 12% |
| Spectacles frames | 12% |
| Furniture wholly made of bamboo or cane | 12% |
| Drinking water packed in 20 litre bottles | 12% |
| Sprinklers | 12% |
| Mechanical Sprayer | 12% |
| Bamboo wood building joinery | 12% |
| Drip irrigation system | 12% |
| Bamboo flooring | 12% |
| Cork roughly squared or debagged | 12% |
| Articles of natural cork | 12% |
| Agglomerated cork | 12% |
| Supplies of Railways wagons & coaches (without refund of accumulated ITC) | 12% |
| Other Job Work | 12% |
| Hotels (Room Tariff from Rs 1,001 to Rs 7,500) | 12% |
| Woven/ Non-woven Polyethylene Packaging bags | 12% |
| Slide Fasteners | 12% |
| Protein Powder etc. | 12% |
18% GST Item List
| Items | GST % |
|---|---|
| Caramelised Popcorn (mixed with sugar) | 18% |
| Tetra Pak | 18% |
| Tar Whether from Coal, Coal Gasification Plants, Producer Gas Plants and Coke Oven Plants | 18% |
| Machines for Cleaning, Sorting or Grading, Seed, Grain Pulses | 18% |
| Pawan Chakki that is Air Based Atta Chakki | 18% |
| Wet Grinder | 18% |
| Machines for Cleaning, Fruit or Other Agricultural Produce and its Parts | 18% |
| Milking Machines and Dairy Machinery | 18% |
| Drawing and Marking out Instruments | 18% |
| Bicycle Pumps | 18% |
| Power Driven Water Pumps | 18% |
| Deep Tube-well Turbine Pumps | 18% |
| Submersible Pumps | 18% |
| Printing, Writing or Drawing Ink | 18% |
| Led Lights, Fixtures, LED Lamps | 18% |
| Knives with Cutting Blades, Paper Knives, Blades Therefor | 18% |
| Spoons, Forks, Ladles, Skimmers, Cake Servers | 18% |
| Railway Parts, Locomotives & Other Goods | 18% |
| Pens | 18% |
| Scrap of Polyurethanes and Other Plastics | 18% |
| Ores and concentrates, Iron, Copper, Aluminum, Zinc | 18% |
| Handwash Sanitizer | 18% |
| Preserved Vegetables | 18% |
| Tissues | 18% |
| Envelopes | 18% |
| Tampons | 18% |
| Note Books | 18% |
| Cornflakes | 18% |
| Pastries And Cakes | 18% |
| Jams, Jellies, Sauces, Soups | 18% |
| Ice Cream | 18% |
| Instant Food Mixes | 18% |
| Steel Products | 18% |
| Disinfectants | 18% |
| Household Plastic Products | 18% |
| Hot Water Bottles | 18% |
| Printed Circuits | 18% |
| Speakers | 18% |
| Camera | 18% |
| Smartphones | 18% |
| Infant Use Preparations | 18% |
| Waffles | 18% |
| Jams | 18% |
| Tea Concentrates | 18% |
| Sharbet | 18% |
| Mineral/Aerated Water (Without Sugar) | 18% |
| LPG For Domestic Supply By IOC, HPCL, BPCL | 18% |
| Petroleum Jelly | 18% |
| Paraffin Wax | 18% |
| Petroleum Coke | 18% |
| Petroleum Bitumen | 18% |
| Nicotine Polacrilex Gum | 18% |
| Essential Oils | 18% |
| Hair Oil | 18% |
| Toothpaste | 18% |
| Soap | 18% |
| Whey Proteins & Fitness Supplements | 18% |
| Gelatin | 18% |
| Propellant Powder | 18% |
| Insecticides | 18% |
| Fungicides | 18% |
| Toilet Paper | 18% |
| Notebooks | 18% |
| Helmets | 18% |
| Headgears | 18% |
| Copper Bars, Rods, Wires | 18% |
| Copper Screws, Nuts, Bolts | 18% |
| Nickel Bars, Rods | 18% |
| Nickel Screw, Nuts, Bolts | 18% |
| Nickel Tubes, Pipes, Netting | 18% |
| Aluminium Ingots, Rods, Wires | 18% |
| Lead Plates, Sheets, Strips | 18% |
| Zinc Goods | 18% |
| Tin Bars, Rods | 18% |
| Padlocks | 18% |
| Locks | 18% |
| Braille Typewriters | 18% |
| Manmade Fibres | 18% |
| Footwear above INR 1000 | 18% |
| Biscuit | 18% |
| School Bags | 18% |
| Printers | 18% |
| Tractors Parts | 18% |
| Poster Colour | 18% |
| Marble | 18% |
| Granite | 18% |
| Cables | 18% |
| Insulated Conductors | 18% |
| Electrical Insulators | 18% |
| Electrical Plugs, Switches, Sockets, Fuses, Relays | 18% |
| Electrical Connectors | 18% |
| Electrical Boards, Panels, Consoles, Cabinets etc for Electric Control or Distribution | 18% |
| Particle/fibre Boards and Plywood | 18% |
| Article of Wood, Wooden Frame, Paving Block | 18% |
| Furniture, Mattress, Bedding and Similar Furnishing | 18% |
| Trunk, Suitcase, Vanity Cases, Briefcases, Travelling Bags and Other Handbags | 18% |
| Detergents, Washing and Cleaning Preparations | 18% |
| Liquid or Cream for Washing the Skin | 18% |
| Shampoos | 18% |
| Hair Cream | 18% |
| Hair Dyes (Natural, Herbal or Synthetic) and Similar Goods | 18% |
| Henna Powder or Paste | 18% |
| Pre-shave, Shaving or After-shave Preparations | 18% |
| Personal Deodorants | 18% |
| Bath Preparations | 18% |
| Perfumery, Cosmetic or Toilet Preparations | 18% |
| Room Deodorisers | 18% |
| Perfumes and Toilet Waters | 18% |
| Beauty or Make-up Preparations | 18% |
| Fans, Pumps, Compressors | 18% |
| Lamp and Light Fitting | 18% |
| Primary Cell and Primary Batteries | 18% |
| Sanitary Ware and Parts Thereof | 18% |
| Articles of Plastic | 18% |
| Floor Covering | 18% |
| Baths, Shower, Sinks, Washbasins, Toilets Seats | 18% |
| Sanitary Ware of Plastic | 18% |
| Slabs of Marbles and Granite | 18% |
| Goods of Marble and Granite such as Tiles | 18% |
| Ceramic Tiles of All Kinds | 18% |
| Vacuum Flasks | 18% |
| Lighters | 18% |
| Wrist Watches, Clocks, Watch Movement, Watch Cases, Straps | 18% |
| Articles of Cutlery | 18% |
| Stoves, Cookers and Similar Non Electric Domestic Appliances | 18% |
| Razor and Razor Blades | 18% |
| Multi-functional Printers | 18% |
| Cartridges | 18% |
| Office or Desk Equipment | 18% |
| Door, Windows and Frames of Aluminium | 18% |
| Articles of Plaster, Cement, Concrete, Stone, Mica, Ceramic | 18% |
| Wallpaper and Wall Covering | 18% |
| Glass of All Kinds | 18% |
| Electrical, Electronic Weighing Machinery | 18% |
| Fire Extinguishers | 18% |
| Forklifts, Excavators, Loaders, Road Rollers | 18% |
| Escalators | 18% |
| Cooling Towers, Pressure Vessels, Reactors | 18% |
| Crankshaft for Sewing Machine | 18% |
| Tailor’s Dummies | 18% |
| Bearings, Gears and Gearing | 18% |
| Gaskets | 18% |
| Electrical Apparatus for Radio and TV Broadcasting | 18% |
| Sound Recording/Reproducing Apparatus | 18% |
| Traffic Control Equipment for Transports | 18% |
| Gym Equipment | 18% |
| Festival Equipment | 18% |
| All Musical Instruments and Parts | 18% |
| Artificial Flowers, Foliage and Fruits | 18% |
| Fireworks | 18% |
| Explosives | 18% |
| Cocoa Butter, Fat, Oil Powder | 18% |
| Coffee Extracts | 18% |
| Chocolates | 18% |
| Chewing Gum / Bubble Gum | 18% |
| Malt Extract and Food Preparations of Flour | 18% |
| Waffles and Wafers Coated with or Containing Chocolate | 18% |
| Rubber Tubes | 18% |
| Goggles | 18% |
| Binoculars | 18% |
| Telescope | 18% |
| Cinematographic Cameras and Projectors | 18% |
| Image Projector | 18% |
| Microscope | 18% |
| Scientific Equipment | 18% |
| Solvents | 18% |
| Thinners | 18% |
| Hydraulic Fluids | 18% |
| Anti-freezing Preparation | 18% |
| Second-hand Medium & SUVs | 18% |
| Bio-fuels Powered Buses | 18% |
| Sugar Boiled Confectionery | 18% |
| Theme Park Admission | 18% |
| Lithium-ion Batteries | 18% |
| Food Grinders | 18% |
| Mixers | 18% |
| Vacuum Cleaners | 18% |
| Shavers | 18% |
| Hair Clippers | 18% |
| Storage Water Heaters | 18% |
| Water Cooler | 18% |
| Ice Cream Freezer | 18% |
| Paint | 18% |
| Electric Smoothing Irons | 18% |
| Refrigerators | 18% |
| Perfumes | 18% |
| Hand Dryers | 18% |
| Cosmetics | 18% |
| Scents | 18% |
| Varnishes | 18% |
| Trailers | 18% |
| Special Purpose Vehicle | 18% |
| Work Truck | 18% |
| Photographs | 18% |
| Mirrors | 18% |
| Toilet Spray | 18% |
| Hair Curlers | 18% |
| Bamboo Flooring | 18% |
| TV (up to 68 cm i.e. 27 inches) | 18% |
| Putty | 18% |
| Washing Machine | 18% |
| Concrete Mixer | 18% |
| TVs and Monitor Screen up to 32 inches | 18% |
| Pulleys, Transmission Shafts and Cranks | 18% |
| Gearboxes | 18% |
| Re-treaded or Used Pneumatic Tires of Rubber | 18% |
| Power Banks (Lithium-ion) | 18% |
| Parts for Carriages for Disabled | 18% |
| Digital Cameras and Video Camera Recorders | 18% |
| Hotels (Room Tariff of Rs.7501 or above) | 18% |
| Almond Milk | 18% |
28% GST Item List
| Items | GST % |
|---|---|
| Car and Motorcycle seats | 28% |
| Roof Mounted Package Unit (RMPU) Air Conditioning Machines for Railway | 28% |
| Automobiles | 28% |
| Motorcycles | 28% |
| Chocolate Not Containing Cocoa | 28% |
| Aerated Water | 28% |
| Dishwasher | 28% |
| ATM | 28% |
| Vending Machines | 28% |
| Aircraft For Personal Use | 28% |
| Yachts | 28% |
| Powder | 28% |
| Chocolates | 28% |
| Instant | 28% |
| Aroma Coffee | 28% |
| Coffee Concentrates | 28% |
| Custard Powder | 28% |
| Protein Concentrates | 28% |
| Sugar Syrups | 28% |
| Aerated Water (With Sugar) | 28% |
| Artists’, Students’ Or Signboard Colours | 28% |
| Wall Fillings | 28% |
| Dental Floss | 28% |
| Toothpaste | 28% |
| Liquid Soap | 28% |
| Commercial Plastic Products | 28% |
| Rubber Tyres | 28% |
| Fur & Artificial Fur Apparel | 28% |
| Particle Board | 28% |
| Plywood | 28% |
| Headbands | 28% |
| Felt Hats | 28% |
| Wigs | 28% |
| False Beards | 28% |
| Eyelashes | 28% |
| Artificial Flowers | 28% |
| Plaster | 28% |
| Calcerous Stone | 28% |
| Tempered Glass | 28% |
| Stoves (Other Than Kerosene Stove And LPG Stoves) | 28% |
| Barbecues | 28% |
| Braziers | 28% |
| Gas-Rings | 28% |
| Electrical Hot Plates | 28% |
| Electrical Heaters | 28% |
| Aluminium Foil | 28% |
| Razors | 28% |
| Manicure | 28% |
| Pedicure Sets | 28% |
| Air-conditioners | 28% |
| Printer | 28% |
| Photocopier | 28% |
| Fax Machines | 28% |
| Motor Cars | 28% |
| Pianos | 28% |
| Revolvers | 28% |
| Monitor screen of more than 32 inches screen size | 28% |
| Furniture | 28% |
| Portland cement | 28% |
| Electric batteries | 28% |
Summing Up!
This is all about GST Rates in 2025. We hope after reading this blog you got to know types of GST rates, and GST rates in India item wise. It will help you to generate invoices and file returns accurately. If you are looking for invoicing and GST return filing software, then don’t look further. Munim is a one-of-a-kind software that helps you stay compliant with the latest GST rules and regulations.
Here’s something else you may find helpful
FAQs on GST Rates
1. What is the rate of GST on bread?
Since bread is considered as an essential commodity, it comes under zero-rated supply under GST i.e. 0% tax.
2. What is zero rated supply in GST?
Zero rated supply is a term used for commodities that attracts 0% GST.
3. What is NIL rated supply in GST?
NIL Rated supply means the commodity/service is ‘exempted’ from GST. In other words, it attracts 0% GST.
4. What is the GST tax rate on essential commodities?
Essential commodities such as unpacked or unbranded flour, food grains are exempted from GST i.e. 0% GST. However, branded or pre-packed essential commodities attract 5% tax under GST.
5. How are the GST rates decided?
On a regular basis, the GST Council’s members meeting takes place where GST is reviewed, keeping in mind the needs of the consumer and the industry.
6. What is the GST rate on mobile phones?
GST charged on smartphones in India is 18%.
7. What is the rate of GST on Gold?
In India, 3% GST is levied on Gold purchase.
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