Quick Reference
GST Rate Reference
All GST rate slabs (0%, 5%, 12%, 18%, 28%) with examples and compensation cess on luxury/sin goods.
0%
- •Fresh fruits & vegetables
- •Milk, eggs, curd, lassi
- •Books & newspapers
- •Cereals, pulses, flour (unpacked)
- •Salt, jaggery
- •Children's colouring books
5%
- •Essential packaged food
- •Rail & air travel (economy)
- •Restaurants (non-AC, no liquor)
- •Life-saving drugs
- •Fertilisers, tractors
- •Footwear up to ₹1,000
12%
- •Processed / frozen food
- •Work contracts (non-residential)
- •Hotels (room rate ≤ ₹7,500/night)
- •Business class air travel
- •Mobile phones
- •Printers, computers
18%
- •Most IT & professional services
- •AC restaurants & hotels (>₹7,500)
- •Electronics & appliances
- •Paints, varnishes, glues
- •Capital goods
- •Financial services
28%
- •Luxury cars & motorcycles (>350cc)
- •Cement, marble, granite
- •Tobacco & tobacco products
- •Aerated drinks
- •Casino & gambling
- •Five-star hotel services
Compensation Cess (on top of 28% GST)
| Item | Cess Rate |
|---|---|
| Pan masala | 60% |
| Tobacco (unmanufactured) | 65% |
| Cigarettes (per 1,000 sticks) | 4,170 + 290% |
| Aerated drinks | 12% |
| Small petrol/diesel cars (≤4m, ≤1200cc/1500cc) | 1% / 3% |
| Mid-size & large cars (>4m) | 15% |
| SUVs (>4m, >1500cc, >170mm ground clearance) | 22% |
Rates are indicative. Always verify against the GST rate schedule for your specific HSN/SAC code. IGST = CGST + SGST for inter-state supplies.
For general guidance only. Consult your CA for advice specific to your situation.