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INDIA REFERENCE

India GST Rates by Category

India's GST slabs explained by category — 0%, 5%, 12%, 18%, and 28% rates with examples of what falls into each, plus the special 3% gold rate.

Data as of 2026 — Reviewed annually · Updated 2026-07-19

Rates, thresholds, and slabs shown here reflect the data as of 2026 and can change with government budgets or policy updates. Always confirm current figures with an official source before making a financial decision.

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GST in India is split across four main slabs plus a special rate for precious metals. Rates are set by category, not by a single flat national rate, so the correct slab depends entirely on what's being sold. Calculate the exact tax on any amount with the GST Calculator.

GST Slabs by Category

Rate Typical Categories
0% Raw food grains, fresh fruits and vegetables, milk, books, unbranded staples
5% Packaged food items, common-use household goods, footwear under Rs 1,000
12% Processed foods, business and professional services, packaged branded staples
18% Standard rate — most goods and services, restaurants, electronics, telecom
28% Luxury goods, automobiles, tobacco products, aerated drinks
3% (special) Gold, silver, and precious stones

How GST Splits Within a State

For sales within the same state, GST divides into two equal halves: CGST (Central GST) and SGST (State GST), each at half the total rate. For sales across state lines, IGST (Integrated GST) applies instead, collected by the Centre and shared with the destination state.

Example: An 18% restaurant bill of Rs 800 within the same state splits into 9% CGST + 9% SGST — Rs 72 + Rs 72 = Rs 144 total GST on the bill.

Formula

GST Amount = (Original Price × GST Rate) ÷ 100

Price Inclusive of GST = Original Price × (1 + GST Rate ÷ 100)

Original Price (from inclusive price) = Inclusive Price ÷ (1 + GST Rate ÷ 100)

Key Things to Know

  • Exports are zero-rated, not merely exempt — exporters can claim a refund on input GST or export under a Letter of Undertaking without paying GST at all, keeping Indian exports price-competitive.
  • The same product category can span multiple slabs depending on branding, packaging, or price threshold — footwear above and below Rs 1,000 attract different rates, for instance.
  • GST is a consumption tax, not an income tax — you pay it as a buyer regardless of your income level, which is why it's structured entirely differently from the income tax slabs that scale with earnings.

Frequently Asked Questions

Gold, silver, and precious stones attract a special 3% GST rate rather than fitting into the standard four slabs, reflecting their status as both a commodity and a store of value. Making charges on gold jewellery are typically taxed separately at 5%.
Most staple, unprocessed food items — raw grains, fresh vegetables, milk, and books — fall in the 0% slab, but many everyday packaged versions of the same goods move into the 5% or 12% slabs once processed or branded. The exemption is narrower than people often assume.
Most standard services — professional services, telecom, IT services, restaurants without air conditioning distinctions removed in later reforms — fall under 18%, while certain business and works contract services sit at 12%. There's no single rule; each service category is classified individually under GST council notifications.
Use the inclusive-price formula: Original Price = Inclusive Price ÷ (1 + GST Rate ÷ 100). For an 18%-inclusive price of Rs 1,180, the original price is Rs 1,180 ÷ 1.18 = Rs 1,000. The [GST Calculator](/gst-calculator-india/) handles both inclusive and exclusive calculations directly.
Yes, more often than income tax slabs — the GST Council meets periodically and can revise rates for specific categories between full annual cycles. Always verify the current rate for a specific item close to the transaction date rather than assuming last year's rate still applies.