GST Rate List PDF

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GST Rate List 2024

GST Rate List

For all regular taxpayers, the primary GST slabs are now set at 0% (nil-rated), 5%, 12%, 18%, and 28%. A couple of the less popular GST rates include 3% and 0.25%.

Additionally, the composition taxable individuals are required to pay GST at nominal or lower rates, such as 1.5%, 5%, or 6% of their sales. Under the GST, there is also the idea of TDS and TCS, with rates of 2% and 1%, respectively.

GST Rate List in India – Goods and Service Tax Rates, Slab & Revision

Tax Rates Products
0% Milk Kajal
0% Eggs Educations Services
0% Curd Health Services
0% Lassi Children’s Drawing & Colouring Books
0% Unpacked Foodgrains Unbranded Atta
0% Unpacked Paneer Unbranded Maida
0% Gur Besan
0% Unbranded Natural Honey Prasad
0% Fresh Vegetables Palmyra Jaggery
0% Salt Phool Bhari Jhadoo
5% Sugar Packed Paneer
5% Tea Coal
5% Edible Oils Raisin
5% Domestic LPG Roasted Coffee Beans
5% PDS Kerosene Skimmed Milk Powder
5% Cashew Nuts Footwear (< Rs.500)
5% Milk Food for Babies Apparels (< Rs.1000)
5% Fabric Coir Mats, Matting & Floor Covering
5% Spices Agarbatti
5% Coal Mishti/Mithai (Indian Sweets)
5% Life-saving drugs Coffee (except instant)
12% Butter Computers
12% Ghee Processed food
12% Almonds Mobiles
12% Fruit Juice Preparations of Vegetables, Fruits, Nuts or other parts of Plants including Pickle Murabba, Chutney, Jam, Jelly
12% Packed Coconut Water Umbrella
18% Hair Oil Capital goods
18% Toothpaste Industrial Intermediaries
18% Soap Ice-cream
18% Pasta Toiletries
18% Corn Flakes Computers
18% Soups Printers
28% Small cars (+1% or 3% cess) High-end motorcycles (+15% cess)
28% Consumer durables such as AC and fridge Beedis are NOT included here
28% Luxury & sin items like BMWs, cigarettes and aerated drinks (+15% cess)

GST Rate Changes at 53rd GST Council Meeting


New GST Rate/Exemption
Extra Neutral Alcohol used for the manufacture of alcoholic liquor for human consumption Exempt
Imports of parts, components, testing equipment, tools, and tool-kits of aircraft, irrespective of their HS classification, are used to boost the MRO activities subject to specified conditions. 5% IGST
Parts of Poultry keeping Machinery 12%
All milk cans (different materials), irrespective of use 12%
All carton boxes and cases of both corrugated and non-corrugated paper board 12%
All types of sprinklers, including fire water sprinklers 12%
All solar cookers, whether or not single or dual energy source 12%
Services provided by Indian Railways to common man for sale of platform tickets, cloak rooms, and battery operated car services are exempted, including intra railway supplies Exempt
Service by way of hostel accommodation is currently not exempted if outside educational institution upon satisfying the conditions that the rent limit is up to Rs. 20,000 per person per month, and the service is rendered for a continuous period of 90 days Exempt
Corporate guarantee if in case it is for services or goods where whole ITC is available Exempt
Services provided by Special Purpose Vehicles (SPV) to Indian Railway by way of allowing Indian Railway to use infrastructure built & owned by SPV during the concession period and maintenance services supplied by Indian Railways to SPV Exempt
Imports of specified items for defence forces IGST is exempt for five years till 30th June 2029
Imports of research equipment/buoys imported under the Research Moored Array for African-Asian-Australian Monsoon Analysis and Prediction (RAMA) programme subject to specified conditions IGST is exempt
Imports in SEZ by SEZ Unit/developers for authorised operations with effect from 1st July 2017 Compensation Cess is exempt
Supply of aerated beverages and energy drinks to authorised customers by Unit Run Canteens under the Ministry of Defence Compensation Cess is exempt
Import of technical documentation for AK-203 rifle kits imported for the Indian Defence forces. Ad hoc IGST exemption provided

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