{"id":5024,"date":"2025-05-15T11:14:12","date_gmt":"2025-05-15T05:44:12","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=5024"},"modified":"2026-01-05T13:10:10","modified_gmt":"2026-01-05T07:40:10","slug":"gst-rates-goods-and-service-tax-rates-slabs","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/","title":{"rendered":"GST Rates in India 2026 \u2013 List of Goods and Service Tax Rates, Slabs &#038; Updates"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69ea305609cad\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69ea305609cad\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/#What-are-GST-Rates\" >What are GST Rates?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/#New-GST-Rates-List-in-India-for-2026\" >New GST Rates List in India for 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/#Latest-GST-Slab-Rates-for-Goods-and-Services-in-2026\" >Latest GST Slab Rates for Goods and Services in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/#List-of-Goods-and-Services-with-a-40-GST-Rate\" >List of Goods and Services with a 40% GST Rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/#Latest-Update-GST-Rate-List-Revisions-in-55th-GST-Council-Meeting-December-2024\" >Latest Update: GST Rate List Revisions in 55th GST Council Meeting, December 2024<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/#HSN-and-SAC-System-in-GST-Tax-Classification\" >HSN and SAC System in GST Tax Classification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/#FAQs-on-GST-Rates\" >FAQs on GST Rates<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What-are-GST-Rates\"><\/span><b>What are GST Rates?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/razorpay.com\/learn\/gst-goods-and-services-tax-guide\/\">Goods and Services Tax<\/a> (GST) in India is divided into five main slabs: 0%, 5%, 18%, and 40%.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">0% \/ Exempt &#8211; For truly essential items: basic staples, some medicines, welfare goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5% &#8211; For many everyday \/ essential items (formerly in 5% &amp; 12% slabs).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">18% &#8211; The \u201cdefault\u201d rate for most goods &amp; services (taking over many items from the old 18% and 28% slabs).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">40%- A new \u201csin \/ luxury \/ demerit\u201d slab for high-end goods, tobacco, luxury cars, etc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 19px;\">The GST structure is designed to ensure fair taxation by charging lower rates on essentials and higher rates on luxury or non-essential products.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"New-GST-Rates-List-in-India-for-2026\"><\/span><b>New GST Rates List in India for 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The GST rates in India for 2026 are now categorized as 0% for essential items, 5% for priority and everyday goods, 18% for most standard products and services, and 40% for luxury and sin goods<\/span>. According to the <a href=\"https:\/\/pib.gov.in\/PressReleaseIframePage.aspx?PRID=2027982\" target=\"_blank\" rel=\"noopener\">Press Information Bureau<\/a>, the GST Council has made the following new rate recommendations:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>Category<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>Old GST Rates<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>New GST Rates<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Railways Goods and Parts under Chapter 86<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Pens<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Metal Concentrates and Ores<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Certain Renewable Energy Devices<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Recorded media reproduction and print<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Broadcasting, sound recordings, and licensing<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Printed material<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0-18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Packing containers and boxes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Scrap and polyurethanes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Namkeens &amp; Extruded\/Expanded Savoury Food Products<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Certain Cancer Drugs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Car &amp; Motorcycle Seats<\/span><\/td>\n<td><span style=\"font-weight: 400;\">28%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><em><strong>Related Read:<\/strong> <a href=\"https:\/\/razorpay.com\/learn\/gst-on-washing-machines\/\">GST on Washing Machines<\/a><\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Latest-GST-Slab-Rates-for-Goods-and-Services-in-2026\"><\/span><b>Latest GST Slab Rates for Goods and Services in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The GST system in India is designed with multiple GST slab rates (0%, 5%, 12%, 18%, and 28%) to ensure a fair and equitable tax structure. These GST slab rates account for the nature of the goods or services, their essentiality, and the income levels of the consumers.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Essential items, such as food products, fall under lower GST slab rate, while luxury goods and services attract higher GST rates. This tiered approach helps balance revenue generation for the government while minimizing the tax burden on essential items for consumers.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Let\u2019s explore the various goods and services under each slab in detail:<\/span><\/p>\n<h3><b>List of Goods with a 0% GST Slab Rate<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Below are the goods with a 0% GST rate list, including goods that are exempt from GST. This list includes GST-exempt items such as <\/span><a href=\"https:\/\/razorpay.com\/learn\/gst-on-milk-paneer-curd-dairy-products\/\"><b>GST on milk<\/b><\/a><span style=\"font-weight: 400;\">, eggs, books, and more:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>List of Goods<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>HSN Code<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>Latest GST Rate<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Milk<\/span><\/td>\n<td><span style=\"font-weight: 400;\">401<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Egg<\/span><\/td>\n<td><span style=\"font-weight: 400;\">407<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unpacked Rice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1006<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unpacked Curd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">403<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unpacked Lassi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">403<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unpacked Buttermilk<\/span><\/td>\n<td><span style=\"font-weight: 400;\">403<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kajal<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3304<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unpacked foodgrains<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1001 to 1106<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unpacked paneer<\/span><\/td>\n<td><span style=\"font-weight: 400;\">406<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gur (jaggery)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1701 or 1702<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unpacked Natural honey<\/span><\/td>\n<td><span style=\"font-weight: 400;\">409<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Fresh vegetables<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0701 to 714<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Fresh Fruits<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0803 to 0810<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nuts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">802<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Fresh and Chilled Meat of bovine animals<\/span><\/td>\n<td><span style=\"font-weight: 400;\">201<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Salt<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2501<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unbranded atta (flour)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1101 to 1106<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Prasad (offerings made to deities)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2106<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unroasted Coffee Beans<\/span><\/td>\n<td><span style=\"font-weight: 400;\">901<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unprocessed Green Leaves of Tea<\/span><\/td>\n<td><span style=\"font-weight: 400;\">902<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Fresh Ginger<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0910 11 10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Fresh Turmeric<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0910 30 10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sanitary Napkins<\/span><\/td>\n<td><span style=\"font-weight: 400;\">961900<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ultra High Temperature (UHT) milk<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0401<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Packed Paneer<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0406<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>List of Services with a 0% GST Rate<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Below are the services with a 0% GST rate list, including GST on certain <\/span><a href=\"https:\/\/razorpay.com\/learn\/gst-on-education\/\"><span style=\"font-weight: 400;\">education services<\/span><\/a><span style=\"font-weight: 400;\">, certain <\/span><b>insurance<\/b><span style=\"font-weight: 400;\">, and more:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><strong>List of Services<\/strong><\/h3>\n<\/td>\n<td>\n<h3><strong>HSN Code<\/strong><\/h3>\n<\/td>\n<td>\n<h3><strong>GST Rate<\/strong><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Educational Services: Charitable Trusts, Government and Local Authorities<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9992 or Heading 9963<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Services of General Insurance Business Provided Under Certain Schemes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9971 or Heading 9991<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Health Care Services<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9993<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Services Provided by a Goods Transport Agency<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9965 or Heading 9967<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Public Transport: Non-AC, non-premium class public transportation services<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9964<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Agriculture: Services related to cultivation, harvesting, plant protection, etc.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">998619<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Services provided by RBI (Reserve Bank of India)\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Services by Religious trusts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Charitable Activities: Services by Entities registered under section 12AA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>Related Read:<a href=\"https:\/\/razorpay.com\/learn\/gst-on-plants\/\"><em> GST on Plants: Tax Rates, Exemptions &amp; Compliance Guide<\/em><\/a><\/strong><\/p>\n<h3>List of Goods with a 5% GST Rate<\/h3>\n<p><span style=\"font-weight: 400;\">Below are the goods subject to a 5% GST rate list, which includes essential items like packaged food, edible oils, and more:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>List of Goods<\/b><\/td>\n<td><b>HSN Code<\/b><\/td>\n<td><b>GST Rate<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Condensed Milk<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0402<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Butter and Dairy Fats<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0405<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cheese<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0406<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Dried Nuts &amp; Fruits (including Dates, Citrus Fruits)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0801\u20130813<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Rubber Bands<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4016<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Personal Care Items (Hair Oil, Shampoo, Toothpaste, Soap, Shaving Cream)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3305\u20133401<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Feeding Bottles and Nipples<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3924<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Refined Sugar \/ Sugar Cubes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1701<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sausages \/ Processed Meat Products<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1601<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Packed &amp; Labelled Tender Coconut Water<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2202<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Diabetic Foods<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2106<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Drinking Water in 20 L Bottles (Packed)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2201<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Namkeens \/ Bhujia \/ Mixtures (Pre-packaged &amp; Labelled)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2106<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Pasta, Biscuits, Cakes, Baked Wares<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1902\u20131905<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vegetable \/ Fruit \/ Nut Preparations (excluding Vinegar-based)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2001\u20132008<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tableware &amp; Kitchenware of Wood<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4419<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Feeding Bottles \/ Baby Products<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3924<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Agricultural Machinery and Parts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8432 \/ 8433<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Milk Food for Babies<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1901<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Yoghurt, Curd, Lassi, Buttermilk (Pre-packaged)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0403<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Beet Sugar, Cane Sugar, Jaggery<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1701 \/ 1702<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Processed Tea<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0902<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Packed Paneer \/ Chena<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0406<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Spices<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0904\u20130910<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Packed and Labelled Rice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1006<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Packed Cereals<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1001\u20131008<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Coal<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2701<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Edible Oils (All Types)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1507\u20131518<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Raisins<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0806<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Domestic LPG (Liquefied Petroleum Gas)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2711<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PDS Kerosene<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2710<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cashew Nuts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0801<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Fabric (All Types)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5208\u20135212<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Products of Coir<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5305<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Apparel &amp; Clothing Accessories (\u2264 \u20b91000 per piece)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6101\u20136217<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Glass Beads<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7018<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">EV Charger \/ Charging Stations for EVs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8504<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Fishery Products<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0301\u20130307<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>List of Services with a 5% GST Rate<\/h3>\n<p><span style=\"font-weight: 400;\">Below is the latest 2026 list of services subject to a 5% GST rate, including services like <\/span><a href=\"https:\/\/razorpay.com\/learn\/gst-on-food-and-restaurants\/\"><span style=\"font-weight: 400;\">restaurant<\/span><\/a><span style=\"font-weight: 400;\">, job work services, and more:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>List of Services<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>HSN Code<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>GST Rate<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Housekeeping Services Like Plumbing, Carpentering, etc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9954<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Restaurant Services<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9963<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Outdoor Catering Services<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9963<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Printing of Newspapers, Books, etc\u2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9988<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><b>Related Read: <\/b><a href=\"https:\/\/razorpay.com\/learn\/gst-on-bricks\/\"><b>GST on Bricks \u2013 Latest Rates, HSN Codes, &amp; Key Changes<\/b><\/a><\/p>\n<h3>List of Goods with a 18% GST Rate<\/h3>\n<p><span style=\"font-weight: 400;\">Below is the latest list of goods subject to an 18% GST rate, including <\/span><a href=\"https:\/\/razorpay.com\/learn\/gst-on-mobile-phones\/\"><span style=\"font-weight: 400;\">GST on mobile<\/span><\/a><span style=\"font-weight: 400;\">,\u00a0 cosmetics, electronics, and some packaged foods:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>List of Goods<\/b><\/td>\n<td><b>HSN Code<\/b><\/td>\n<td><b>GST Rate<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mobile Phones<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8517<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Malt<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1107<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vegetable Saps and Extracts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1302<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Glycerol<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1520 00 00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Waxes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1521<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chemically Pure Lactose, Maltose, Glucose, and Fructose<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1702<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chocolate and Cocoa Products<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1804 to 1806<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Pastry Items<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1905<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ice Cream<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2105 00 00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Non-Alcoholic Beverages<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2202 91 00, 2202 99 90<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Products Containing Nicotine<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2404 12 00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ores and Concentrates<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2601 to 2610<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mineral or Chemical Fertilisers<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3102 to 3105<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Perfumes and Toilet Waters<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3303<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Shampoos and Hair Preparations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3305<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Soap and Detergents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3401<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lubricating Oils and Grease<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2710 19 80<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Plastic Items (Tubes, Pipes, Sheets)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3917 to 3920<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Iron and Steel Products<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7201 to 7216<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Aluminium and Articles Thereof<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7601 to 7616<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electrical Transformers and Converters<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8504<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">LED Lamps and Lighting Fittings<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9405<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Furniture (Metal, Plastic, or Wood)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9401 to 9403<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mattresses and Bedding Articles<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9404<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Stationery Items (Pens, Pencils, Notebooks)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9608 to 9610<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Watches and Clocks<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9101 to 9102<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Musical Instruments<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9201 to 9209<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Measuring Instruments and Apparatus<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9025 to 9031<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Optical Lenses and Instruments<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9001 to 9003<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cameras and Photographic Equipment<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9006 to 9008<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong><br \/>\nRelated Read: <a href=\"https:\/\/razorpay.com\/learn\/cosmetic-gst-rate\/\">Cosmetic GST Rates: Perfumes &amp; Toiletries HSN Guide<\/a><\/strong><\/em><\/p>\n<h3>List of Services with a 18% GST Slab Rate<\/h3>\n<p><span style=\"font-weight: 400;\">Below is the latest list of services subject to an 18% GST slab rate, including services like telecom services, rental services, etc.:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>List of Services<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>HSN Code<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>GST Rate<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Construction Of Commercial Apartments<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9954<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Services In Retail Trade<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9962<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Services In Wholesale Trade<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9961<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Rental Services Of Transport Vehicles<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9966<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Postal And Courier Services<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9968<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Electricity, Gas, Water And Other Distribution Services<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Heading 9969<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Related Read: <a href=\"https:\/\/razorpay.com\/learn\/led-bulb-gst-rate\/\"><em>LED Bulb GST Rate Explained<\/em><\/a><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"List-of-Goods-and-Services-with-a-40-GST-Rate\"><\/span><strong>List of Goods and Services with a 40% GST Rate<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Item \/ Service<\/b><\/td>\n<td><b>Updated GST Rate<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Caffeinated Beverages<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Carbonated Beverages<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tobacco or Tobacco Substitutes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Services by Casinos and Race Clubs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gambling<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Latest-Update-GST-Rate-List-Revisions-in-55th-GST-Council-Meeting-December-2024\"><\/span>Latest Update: GST Rate List Revisions in 55th GST Council Meeting, December 2024<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The <a href=\"https:\/\/razorpay.com\/learn\/55th-gst-council-meeting-news\/\">55th GST Council Meeting<\/a> in December 21, 2024 brought significant changes to GST rates, affecting various goods and services. Here&#8217;s a summary of what became cheaper, costlier, and clarified:<\/p>\n<h3><strong>Cheaper Goods and Services<\/strong><\/h3>\n<ul>\n<li><strong>Fortified Rice Kernels<\/strong>: 18% \u2192 5%<\/li>\n<li><strong>Gene Therapy for Life-Threatening Diseases<\/strong>: Taxable \u2192 Exempted<\/li>\n<li><strong>Food Items for Free Distribution under Government Schemes<\/strong>: Higher\/Unclear \u2192 5%<\/li>\n<li><strong>Fresh or Dried Black Pepper and Raisins (by Agriculturists)<\/strong>: 5% \u2192 No GST<\/li>\n<li><strong>Approved Skill Training Partners of NSDC<\/strong>: 18% \u2192 Exempted<\/li>\n<li><strong>Sub-Systems of Long Range Surface to Air Missile (LRSAM)<\/strong>: Taxable \u2192 Exempted<\/li>\n<li><strong>Bank\/NBFC Penal Charges for Loan Defaults<\/strong>: Taxed \u2192 Exempted<\/li>\n<\/ul>\n<h3><strong>Costlier Goods and Services<\/strong><\/h3>\n<ul>\n<li><strong>ACC Blocks (Concrete) with More Than 50% Fly Ash Content<\/strong>: 5% \u2192 12%<\/li>\n<li><strong>Sale of Used Electric Vehicles (Refurbished) by Businesses<\/strong>: 12% \u2192 18% (on profit)<\/li>\n<\/ul>\n<h3><strong>Clarified Goods and Services<\/strong><\/h3>\n<ol>\n<li><strong><a href=\"https:\/\/razorpay.com\/learn\/gst-on-sale-of-old-and-used-cars\/\">GST on Sale of Used Cars<\/a> and Electric Vehicles by Registered Sellers<\/strong>: 12% \u2192 18% (on profit margin)<\/li>\n<li><strong>Sub-Systems of Long Range Surface to Air Missile (LRSAM)<\/strong>: Clarified as exempted.<\/li>\n<\/ol>\n<p><span data-sheets-root=\"1\"><strong>Related Read: <a href=\"https:\/\/razorpay.com\/learn\/gst-rates-on-solar-panels\/\"><em>Solar Panel GST Rates in India<\/em><\/a><\/strong><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"HSN-and-SAC-System-in-GST-Tax-Classification\"><\/span><b>HSN and SAC System in GST Tax Classification<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The <a href=\"https:\/\/razorpay.com\/learn\/hsn-sac-code-full-form-meaning-explained\/\">HSN and SAC<\/a> are crucial for classifying goods and services under GST, helping determine applicable GST rates and ensuring compliance.<\/p>\n<h3>HSN System<\/h3>\n<p>The HSN (Harmonised System of Nomenclature) system, adopted by India in 1986, categorizes goods into 21 sections and 99 chapters, represented by six-digit codes, which can extend to eight digits for domestic use.<\/p>\n<p><strong>HSN Code Structure:<\/strong><\/p>\n<ul>\n<li><strong>First two digits:<\/strong> Chapter number<\/li>\n<li><strong>Next two digits:<\/strong> Heading number<\/li>\n<li><strong>Next two digits:<\/strong> Subheading number<\/li>\n<li><strong>Last two digits:<\/strong> Further subheading number<\/li>\n<\/ul>\n<p>For example, the HSN code for rice is <strong>1006<\/strong>, which has a <strong>5%<\/strong> GST rate. Errors in HSN codes can result in incorrect tax calculations and compliance issues. Here is a list of complete <a href=\"https:\/\/razorpay.com\/learn\/what-is-the-gst-hsn-code\/\">GST HSN code list<\/a>.<\/p>\n<h3>SAC System<\/h3>\n<p>The SAC (Service Accounting Code) system classifies services under GST, developed by the CBEC, with 99 sections identified by two-digit codes.<\/p>\n<p><strong>SAC Code Structure:<\/strong><\/p>\n<ul>\n<li><strong>First two digits:<\/strong> Section number<\/li>\n<li><strong>Next two digits:<\/strong> Chapter number<\/li>\n<li><strong>Next two digits:<\/strong> Heading number<\/li>\n<li><strong>Last two digits:<\/strong> Subheading number<\/li>\n<\/ul>\n<p>Using the correct SAC codes is essential for determining GST rates and maintaining compliance.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The GST system is vital for consumers and businesses, making taxation easier by applying the same rates to goods and services. The GST has five different slabs, and some products may have extra cess. In 2024, the GST rates changed for some products, either increasing or decreasing them. These changes aimed to improve the tax system and boost the economy.<\/span><\/p>\n<p><em><strong>Related Read:<\/strong> <strong><a href=\"https:\/\/razorpay.com\/learn\/types-gst-taxes-returns\/\">Types of GST Returns<\/a><\/strong><\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQs-on-GST-Rates\"><\/span><b>FAQs on GST Rates<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><strong>1. How many GST slabs are there in India?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Goods and Services Tax (GST) in India is divided into five main slabs: 0%, 5%, 18%, and 40%.<\/span><\/p>\n<h3><strong>2. Who determines GST rates in India?<\/strong><\/h3>\n<p><a href=\"https:\/\/gstcouncil.gov.in\/gst-council\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">The GST Council<\/span><\/a><span style=\"font-weight: 400;\"> determines the GST rates in India. This constitutional body comprises representatives from both the Central Government and the State Governments. The GST Council meets periodically to discuss and decide on various issues related to GST, including tax rates, exemptions, and administrative procedures.<\/span><\/p>\n<h3><strong>3. What is the GST Percentage?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Goods and Services Tax (GST) in India is divided into five main slabs: 0%, 5%, 18%, and 40%.<\/span><\/p>\n<h3><strong>4. What is the GST rate on Laptops?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The <a href=\"https:\/\/razorpay.com\/learn\/gst-on-laptops\/\">GST rate on laptops<\/a> is 18%.<\/span><\/p>\n<h3><strong>\u200b\u200b5. What is the highest rate of GST?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The highest GST rate is 40%.<\/span><\/p>\n<h3><strong>6. What are the 3 types of GST?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The three types of GST are <\/span><a href=\"https:\/\/razorpay.com\/learn\/what-is-cgst-sgst-igst\/\"><span style=\"font-weight: 400;\">IGST, SGST, and CGST<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><strong>7. What is the GST rate on TVs or Televisions?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Earlier, both were taxed at 28%, but under the new GST structure, standard-size TVs were shifted to 18%, while high-end models now fall under the 40% luxury slab<\/span><\/p>\n<h3><strong>8. What is the GST rate on Gold in India?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The <\/span><a href=\"https:\/\/razorpay.com\/learn\/gst-rates-on-gold\/\"><span style=\"font-weight: 400;\">GST rate of gold<\/span><\/a><span style=\"font-weight: 400;\"> in India is 3%.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Do you want to know more about the various tax rates levied on all countries&#8217; food and beverages? Read more to find out. <\/p>\n","protected":false},"author":151156477,"featured_media":13713,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3435],"tags":[2039,3820],"class_list":{"0":"post-5024","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-tax-government","8":"tag-gst","9":"tag-gst-rates"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/5024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156477"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=5024"}],"version-history":[{"count":64,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/5024\/revisions"}],"predecessor-version":[{"id":18626,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/5024\/revisions\/18626"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/13713"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=5024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=5024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=5024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}