The GST Rate in India is more than just numbers—they’re a reflection of policy priorities, digital transformation, and economic strategy.
Picture this: you’re at the store, grabbing a snack, and bam—the price tag’s got a little extra kick thanks to something called GST. Yep, that’s Goods and Services Tax, India’s big tax overhaul that rolled out back in 2017. It’s like the glue that holds the country’s tax system together, replacing a messy patchwork of levies with one streamlined setup. And here we are in 2025, still figuring out how it shakes up our wallets and businesses!
GST isn’t just some boring tax—it’s a living, breathing thing that changes with the times. The GST Council, a crew of finance hotshots from the central and state governments, tweaks the rates every so often. That’s why keeping up with the GST Rates in India 2025 – List of Goods and Service Tax Rates, Slabs & Updates is a big deal. Whether you’re a shopkeeper juggling tax slabs or just someone wondering why your movie ticket costs more, this guide’s got your back.
We’re diving into the slabs—0%, 5%, 12%, 18%, and 28%—laying out what’s what, and tossing in some juicy updates for 2025. Expect a few surprises, some real-life stories, and a laid-back vibe to make this tax talk actually fun. So, grab a coffee, and let’s unravel this GST puzzle together!
GST – What’s the Deal?
GST was introduced in July 2017 with one bold promise: One Nation, One Tax. Instead of a hot mess of state and central taxes, GST unified the system—creating a streamlined, digital-first way to collect indirect taxes. It replaced taxes like VAT, service tax, excise, and more.
Before we jump into the juicy details, let’s get the basics down. GST, short for Goods and Services Tax, is a tax you pay on most stuff you buy or services you use in India. It’s a value-added tax, meaning it’s tacked on at every step—from production to the checkout counter.
Why should you care? Because GST hits everything—your groceries, your phone bill, even that fancy dinner out. For businesses, it’s a lifeline to staying legit with the taxman. For us regular folks, it’s the difference between a cheap lunch and one that leaves you grumbling. And in 2025, with the economy shifting gears, knowing the GST Rates in India is more important than ever.
The GST Slabs: Breaking It Down
GST isn’t a one-and-done rate—it’s split into five slabs: 0%, 5%, 12%, 18%, and 28%. Each one’s got its own vibe, covering different goods and services. Let’s dig in!
0% Slab: No Tax
This is the no-tax zone, reserved for the stuff we can’t live without. It’s the government’s way of keeping the essentials affordable—pretty cool, huh?
- Goods:
- Fresh veggies (think tomatoes, onions)
- Unbranded staples like rice and wheat
- Milk and eggs
- Salt (the kitchen MVP)
- Kids’ books and newspapers
- Services:
- Public schools and colleges
- Doctor visits and hospitals
- City buses and metro rides
Heads up, though—some things like booze and petrol are totally outside GST, taxed the old-school way. Don’t mix ‘em up with the 0% crew!
List of Goods and HSN codes for 0% Rate are given below.
| List of Goods | HSN Code | Latest GST Rate |
| Milk | 401 | 0% |
| Egg | 407 | 0% |
| Unpacked Rice | 1006 | 0% |
| Unpacked Curd | 403 | 0% |
| Unpacked Lassi | 403 | 0% |
| Unpacked Buttermilk | 403 | 0% |
| Kajal | 3304 | 0% |
| Unpacked foodgrains | 1001 to 1106 | 0% |
| Unpacked paneer | 406 | 0% |
| Gur (jaggery) | 1701 or 1702 | 0% |
| Unpacked Natural honey | 409 | 0% |
| Fresh vegetables | 0701 to 714 | 0% |
| Fresh Fruits | 0803 to 0810 | 0% |
| Nuts | 802 | 0% |
| Fresh and Chilled Meat of bovine animals | 201 | 0% |
| Salt | 2501 | 0% |
| Unbranded atta (flour) | 1101 to 1106 | 0% |
| Prasad (offerings made to deities) | 2106 | 0% |
| Unroasted Coffee Beans | 901 | 0% |
| Unprocessed Green Leaves of Tea | 902 | 0% |
| Fresh Ginger | 0910 11 10 | 0% |
| Fresh Turmeric | 0910 30 10 | 0% |
| Sanitary Napkins | 961900 | 0% |
List of Services and HSN codes for 0% GST Rate are given below.
| List of Services | HSN Code | GST Rate |
| Educational Services: Charitable Trusts, Government and Local Authorities | Heading 9992 or Heading 9963 | 0% |
| Services of General Insurance Business Provided Under Certain Schemes | Heading 9971 or Heading 9991 | 0% |
| Health Care Services | Heading 9993 | 0% |
| Services Provided by a Goods Transport Agency | Heading 9965 or Heading 9967 | 0% |
| Public Transport: Non-AC, non-premium class public transportation services | Heading 9964 | 0% |
| Agriculture: Services related to cultivation, harvesting, plant protection, etc. | 998619 | 0% |
| Services provided by RBI (Reserve Bank of India) | – | 0% |
| Services by Religious trusts | – | 0% |
| Charitable Activities: Services by Entities registered under section 12AA | – | 0% |
5% Slab: Easy on the Pocket
Next up, the 5% slab’s where everyday stuff hangs out. It’s not free, but it won’t break the bank either.
- Goods:
- Packaged snacks (branded atta, biscuits)
- Coffee and tea
- Life-saving meds
- Cheap shoes (under ₹500)
- Clothes under ₹1,000
- Services:
- Budget flights (economy class)
- Rideshares like Uber
- Small eateries (no AC, no booze)
This slab’s a lifesaver for keeping costs low on the things we use daily.
List of Goods and HSN codes for 5% GST Rate are given below.
| List of Goods | HSN Code | GST Rate |
| Ultra High Temperature (UHT) milk | 401 | 5% |
| Milk Food For Babies | 402 | 5% |
| Yoghurt | 403 | 5% |
| Pre-Packaged and Labelled Curd, Lassi, Buttermilk | 403 | 5% |
| Skins and Parts of Birds like Feathers | 505 | 5% |
| Beet Sugar, Cane Sugar, Jaggery | 1701, 1702, 1704 | 5% |
| Roasted Coffee Beans | 901 | 5% |
| Processed Tea | 902 | 5% |
| Packed Paneer | 406 | 5% |
| Spices | 0906 to 0910 | 5% |
| Packed and Labelled Rice | 1006 | 5% |
| All Packed Cereals | 10 | 5% |
| Coal | 2701 | 5% |
| All Types of Edible Oils | 1507 to 1518 | 5% |
| Raisins | 806 | 5% |
| Domestic LPG (liquefied petroleum gas) | 2711 12 00, 2711 13 00, 2711 19 00 | 5% |
| PDS kerosene (public distribution system kerosene) | 2710 | 5% |
| Cashew Nuts | 0801, 0802, 0813 | 5% |
| Fabric | 500, 5111 to 5113 & 5208 to 5212 | 5% |
| Products of coir | 5609 | 5% |
| Apparel and clothing accessories of sales value not exceeding INR 1000 | 61 or 6501 or 6505 | 5% |
| Glass Beads | 7018 | 5% |
| Charger or Charging Station for EV Operated Vehicles | 8504 | 5% |
| Fishery Products | 8902 | 5% |
List of Services and HSN codes for 5% GST Rate are given below.
| List of Services | HSN Code | GST Rate |
| Housekeeping Services Like Plumbing, Carpentering, etc | Heading 9954 | 5% |
| Restaurant Services | Heading 9963 | 5% |
| Outdoor Catering Services | Heading 9963 | 5% |
| Printing of Newspapers, Books, etc… | Heading 9988 | 5% |
12% Slab: The Middle Child
Here’s where things get a bit heftier. The 12% slab’s got a mix of goods and services that aren’t quite basic but not luxe either.
- Goods:
- Cheese and butter
- Smartphones (yep, your lifeline’s here!)
- Umbrellas (rainy days, sorted)
- Board games and toys
- Services:
- Business class flights
- Movie tickets under ₹100
- Mid-tier restaurants (AC, no liquor)
Business owners, watch out—this slab’s got a lot of your supplies covered.
List of Goods and HSN codes for 12% GST Rate are given below.
| List of Goods | HSN Code | GST Rate |
| Condensed milk | 0402 91 10, 0402 99 20 | 12% |
| Butter | 405 | 12% |
| Cheese | 406 | 12% |
| Nuts and Dried Dates | 0801, 0802, 0804 | 12% |
| Dried Citrus Fruit | 805 | 12% |
| Fats of Bovine Animals | 1502 | 12% |
| Sausages | 1601 | 12% |
| Refined Sugar Cubes | 1701 91 , 1701 99 | 12% |
| Packed Paneer | 406 | 12% |
| All Edibles Prepared or Preserved by by Vinegar or Acetic Acid | 2002 | 12% |
| Packed and Labelled Tender Coconut Water | 2009 89 90 | 12% |
| Diabetic foods | 2106 90 91 | 12% |
| Packed Drinking Water in 20 Litre Bottles | 2201 | 12% |
| Marble and Granite Blocks | 2515, 1210, 2516 | 12% |
| Rubber bands | 4016 | 12% |
| Hand bags and shopping bags, of cotton and Jute | 4202 22 20, 4202 22 30 | 12% |
| Idols of Wood, Stone and Non-Precious Metals | 44, 68, 83 | 12% |
| Tableware and Kitchenware of wood | 4419 | 12% |
| Footwear of Sale Value Not Exceeding Rs.1000 Per Pair | 64 | 12% |
| Building Bricks | 6904 10 00 | 12% |
List of Services and HSN codes for 12% GST Rate are given below.
| List of Services | HSN Code | GST Rate |
| Construction of an apartment | Heading 9954 | 12% |
| Hotel accommodation | Heading 9963 | 12% |
| Transport of passengers by Air | Heading 9964 | 12% |
| Business Services for mining, petroleum crude or natural gas. | Heading 9983 | 12% |
GST Payment – How to Pay GST on the GST Portal Online?
18% Slab: The Workhorse
The 18% slab’s the big kahuna, covering tons of services and some goods. It’s like the default for anything that doesn’t fit elsewhere.
- Goods:
- TVs and fridges
- Makeup and skincare
- Furniture (that new sofa’s pricey!)
- Shoes over ₹500
- Services:
- Phone and internet bills
- Freelance gigs (IT, design)
- Fancy dinners (AC and a bar)
- Hotels from ₹1,000-₹7,500 a night
Most service-based businesses live here, so it’s a slab worth knowing inside out.
List of Goods and HSN codes for 18% GST Rate are given below.
| List of Goods | HSN Code | GST Rate |
| Mobile Phones | 8517 | 18% |
| Malt | 1107 | 18% |
| Vegetable saps and extracts | 1302 | 18% |
| Glycerol | 1520 00 00 | 18% |
| Waxes | 1521 | 18% |
| Chemically Pure Lactose, Maltose, Glucose and Fructose | 1702 | 18% |
| Chocolate and Cocoa Products | 1804 to 1806 | 18% |
| Pastry Items | 1905 | 18% |
| Ice cream | 2105 00 00 | 18% |
| Non – Alcoholic Beverages | 2202 91 00, 2202 99 90 | 18% |
| Products Containing Nicotine | 2404 12 00 | 18% |
| Ores and Concentrates | 2601 to 2610 | 18% |
| Mineral or chemical fertilisers | 3102 to 3105 | 18% |
| Perfumes and toilet waters | 3303 | 18% |
List of Services and HSN codes for 18% GST Rate are given below.
| List of Services | HSN Code | GST Rate |
| Construction Of Commercial Apartments | Heading 9954 | 18% |
| Services In Retail Trade | Heading 9962 | 18% |
| Services In Wholesale Trade | Heading 9961 | 18% |
| Rental Services Of Transport Vehicles | Heading 9966 | 18% |
| Postal And Courier Services | Heading 9968 | 18% |
| Electricity, Gas, Water And Other Distribution Services | Heading 9969 | 18% |
28% Slab: Living Large
This is the high-roller slab—luxury goods and “sin” items that’ll cost you extra. Splurging? You’re probably here.
- Goods:
- Cars and SUVs
- Big bikes (over 350cc)
- Soda and energy drinks
- Cigarettes (ouch, that habit’s pricey!)
- Services:
- Posh hotels (over ₹7,500/night)
- Movie tickets over ₹100
- Theme park passes
Oh, and some stuff—like swanky cars—gets slapped with a cess on top of the 28%. Double whammy!
List of Goods and HSN codes for 28% GST Rate are given below.
| List of Goods | HSN Code | GST Rate |
| Caffeinated Beverages | 2202 99 90 | 28% |
| Carbonated Beverages | 2202 | 28% |
| Tobacco or Tobacco Substitutes | 2402 | 28% |
| Cement | 2523 | 28% |
| Air-conditioning Machines | 8415 | 28% |
| Monitors and Projectors | 8528 | 28% |
| Motor Vehicles | 8701 to 8704 | 28% |
List of Services and HSN codes for 28% GST Rate are given below.
| List of Services | HSN Code | GST Rate |
| Services Provided by a Casinos and Race Club | Heading 9954 | 28% |
| Gambling | Heading 9963 | 28% |
Special Case: Gold and Glitz
Gold’s too special for the regular slabs—it’s got its own deal. In 2025, here’s how it shakes out:
- Gold jewelry: 3%
- Silver: 3%
- Loose diamonds: 0.25%
Why so low? Gold’s a cultural rockstar in India—weddings, investments, you name it. Keeping the GST chill helps keep the market humming.
GST Rates in India 2025: Industry Breakdown
GST doesn’t hit every sector the same way. Let’s zoom in on how it plays out across the board.
Manufacturing: Nuts and Bolts
Making stuff? GST’s a rollercoaster. Raw materials and finished goods all have their own rates, and it’s a juggling act.
- Steel: 18%
- Cement: 28%
- Tools: 12%
- Packaging: 18%
Factories have to crunch the numbers to keep costs in check—tricky, but doable!
Services: The Invisible Backbone
From tech wizards to waiters, services are a huge chunk of the economy. Most land at 18%, but there’s variety.
- Consulting: 18%
- Event planning: 18%
- Repairs: 18%
- Healthcare: 0% (phew!)
Service pros need to nail their pricing—GST’s a big piece of that puzzle.
Agriculture: Feeding the Nation
Farming’s mostly GST-free, keeping food affordable. But processed stuff? That’s another story.
- Fresh crops: 0%
- Seeds: 0%
- Fertilizer: 5%
- Canned veggies: 12%
Farmers catch a break, but processors feel the pinch.
Healthcare: Healing Hands
Good news—most healthcare’s exempt. But supplies? Not so much.
- Doctor fees: 0%
- Medicines: 5%
- Surgical gear: 12%
- Private wards: 18%
It’s a mixed bag, balancing care and costs.
Education: Brain Food
Learning’s mostly free from GST, but extras aren’t.
- School fees: 0%
- Tutoring: 18%
- Textbooks: 0%
- Online courses: 18%
Students save on the basics, but skill-ups come with a tax tag.
What’s New with GST Rates in India 2025?
The GST Council’s always tinkering, and 2025’s no exception. Since we’re peering into the future, let’s guess at some updates based on trends:
- Green boost: Electric bikes might drop from 5% to 0%. Eco-friendly vibes!
- Luxury hike: Fancy watches could jump to 30% with extra cess. Bling’s getting pricier!
- Slab shuffle: Rumors say 12% and 18% might merge into 15%. Simpler? Maybe!
These are just educated guesses, but they show how GST keeps us on our toes.
Real Talk: How GST Hits Home
Let’s get real—how does this tax stuff affect you?
Business Example:
Say you run a coffee shop. Beans are at 5%, cups at 18%, and your takeaway coffee’s 5%. But if someone dines in with AC, it’s 18%. Mixing slabs like that? It’s a headache, but getting it right keeps the taxman happy and customers coming back.
Consumer Example:
Planning a weekend? Train’s 0%, but a cab’s 5%. Dinner’s 18% if it’s upscale, and that hotel room’s 28% if you’re going all out. Knowing the GST Rates in India 2025 helps you dodge budget busters.
FAQs: Your GST Questions Answered
Got a burning question? Here’s the scoop:
Q: What’s the GST rate on [something specific]?
A: Depends on what it is! Peek at the slabs or hit up the GST website for the latest.
Q: Who decides these rates?
A: The GST Council—think finance ministers from all over India hashing it out.
Q: How often do GST rates change?
A: A few times a year, whenever the Council meets. Stay sharp!
Q: How’s GST messing with [an industry]?
A: Take retail—lower rates on basics help, but luxury goods take a hit at 28%.
Conclusion
Whew, we made it through the GST jungle! The GST Rate in India 2025 – List of Goods and Service Tax Rates, Slabs & Updates might sound like a mouthful, but it’s just about knowing what’s taxed and how much. From 0% essentials to 28% splurges, these slabs shape our daily lives and the economy.
Stay curious—GST’s always evolving, and 2025 could bring some curveballs. Whether you’re running a business or just trying to stretch your paycheck, keeping tabs on these rates is a smart move. So, next time you’re shopping or planning, you’ll know exactly what’s up with that extra charge. Tax savvy? That’s you now!
