GST Rate Finder: New GST Rate List 2026 for Goods & Services

This GST rate finder gives the current GST rate for any product or service, with the new GST rate list that applies from 22 September 2025 and the changes made after it. Type a product, a service or an HSN/SAC code in the search box above. Each result shows the rate, any condition attached to it (such as a price limit), and the CBIC notification entry it comes from.

The page below explains the four main GST rates (0%, 5%, 18% and 40%) and the special rates, lists the main goods and services in each slab, compares old and new rates for common items, and shows how to read a rate correctly before you bill. You can also download the GST rate list as a PDF to keep or share.

GST rates in India in 2026 at a glance

The rate shown is the total GST. For a supply within a state, half is CGST and half is SGST (or UTGST in a Union Territory). For a supply from one state to another, the whole amount is IGST.

What changed on 22 September 2025

The GST Council, in its 56th meeting on 3 September 2025, approved a move from four main slabs (5%, 12%, 18% and 28%) to two: a merit rate of 5% and a standard rate of 18%, with a 40% rate for a short list of luxury and sin goods. The new rates were notified on 17 September 2025 in Notification 9/2025-Central Tax (Rate) for goods, which replaced the old Notification 1/2017, and came into force on 22 September 2025.

• Most goods in the old 12% slab moved to 5%, and most goods in the old 28% slab moved to 18%.
• A few goods moved up: apparel above ₹2,500 a piece (12% to 18%), coal (5% to 18%) and some others.
• Aerated and sugary drinks, larger cars, motorcycles above 350 cc, yachts and private aircraft moved to 40%.
• Individual life and health insurance became exempt, and so did the 37 drugs listed in Annexure I of Notification 10/2025 (mostly for cancer and rare diseases).
• Pan masala, cigarettes, bidis and other tobacco products stayed on the old rates until the compensation cess dues were cleared. Notification 19/2025 then moved them to the new rates from 1 February 2026: 40% for pan masala and tobacco products, and 18% for bidis.
• Notification 01/2026, in force from 1 May 2026, changed the tariff codes in the beverage entries to match the Finance Act, 2026.

Rate lists written in early 2025 or earlier still show 12% and 28% for most goods. Those slabs no longer apply to them.

Goods at Nil GST (0%)

Exempt goods are listed in Notification 10/2025-Central Tax (Rate), which replaced the old Notification 2/2017. The main items are:

• Dairy and eggs: fresh and pasteurised milk, UHT milk, curd, lassi and buttermilk (when not pre-packaged and labelled), paneer and chena (packed or loose), eggs in shell.
• Breads: khakhra, plain bread, pizza bread, roti, chapati, paratha, parotta and other Indian breads.
• Fresh produce: fresh vegetables, fresh fruit, coconuts, cereals such as rice and wheat and their flour when not pre-packaged and labelled.
• Education: exercise books, notebooks and graph books, pencils, crayons, pastels, pencil sharpeners, erasers, slates, printed books, maps, atlases and globes.
• Health: drugs listed in Annexure I of the notification (life-saving drugs), human blood, contraceptives, hearing aids.
• Others: salt, natural honey (not packed), jaggery (not packed), sanitary napkins, glass and lac bangles, earthen pots and clay lamps, idols of clay, rakhis, handloom and charkha, the National Flag.

"Pre-packaged and labelled" has a set meaning: retail packs of up to 25 kg or 25 litres that must carry declarations under the Legal Metrology Act. The same item in such a pack is often taxed at 5% instead of Nil.

Goods at 5% GST

Schedule I of Notification 9/2025 lists the 5% goods. The main groups are:

Goods at 18% GST

Schedule II lists the 18% goods, and its last entry covers every good not named in any other schedule. So if a product is not listed at Nil, 5%, 40% or a special rate, it is taxed at 18%. The main groups:

• Building materials: cement (cut from 28%), steel bars, rods and sheets, tiles, sanitaryware, paints, pipes, glass.
• Electronics and appliances: mobile phones, laptops, televisions and monitors, air conditioners and dishwashers (both cut from 28%), refrigerators, washing machines, LED lights, cables and switches.
• Vehicles and parts: small cars (petrol engines up to 1,200 cc or diesel up to 1,500 cc, length up to 4 metres), three-wheelers, buses, trucks and ambulances, motorcycles up to 350 cc, auto parts.
• Industrial goods: machinery, pumps, motors, bearings, tools, plastics and rubber goods, chemicals, packaging material.
• Consumer goods: apparel and made-ups above ₹2,500 a piece, footwear above ₹2,500 a pair, furniture (other than bamboo, cane or rattan), cosmetics other than those at 5%, watches.

Goods at 40% GST

Schedule III lists the 40% goods. The list is short:

• Aerated waters and other beverages containing added sugar or flavour, caffeinated beverages, carbonated fruit drinks.
• Pan masala, cigarettes, cigars, chewing tobacco and other manufactured tobacco (from 1 February 2026; bidis are at 18%).
• Motor cars larger than the small-car limits, sports utility vehicles, motorcycles above 350 cc.
• Yachts and vessels for pleasure or sports, aircraft for personal use, revolvers and pistols.
• Specified actionable claims: betting, casinos, gambling, horse racing, lottery and online money gaming.

Special GST rates

GST rates on services

Service rates are notified in Notification 11/2017-Central Tax (Rate), last amended for the new structure by Notification 15/2025. Most services are taxed at 18%. The lower rates apply only to the services named, and many of them are allowed only when the supplier does not take input tax credit.

Healthcare by clinical establishments, education by schools, and many government services remain exempt under Notification 12/2017-Central Tax (Rate), as amended.

GST rate on food items

Food has the most conditions in the rate list, because the same item can be Nil, 5% or 18% depending on how it is sold.

• Loose or packed: rice, wheat, atta, pulses, curd and honey are Nil when sold loose, and 5% when "pre-packaged and labelled" in retail packs up to 25 kg or 25 litres.
• Fresh or processed: fresh vegetables and fruit are Nil; frozen, dried or preserved forms may fall under other headings at 5%.
• Breads and snacks: roti, chapati, paratha, khakhra and pizza bread are Nil; biscuits, cakes, namkeen and bhujia are 5%.
• Beverages: plain packaged water and unsweetened mineral water are 5%, fruit juices are 5%, while aerated, sugared, flavoured and caffeinated drinks are 40%.
• Restaurant meals: food served in a restaurant is a service, taxed at 5% without input tax credit, whatever the food item. In a hotel where room tariff exceeds ₹7,500 a day, restaurant service is 18% with credit.

GST rate on clothing and textiles

Apparel and made-up textile articles of chapters 61, 62 and 63 are taxed by price: 5% when the sale value is up to ₹2,500 per piece and 18% above that. The test is the actual sale value of each piece on the invoice, after any discount shown on the invoice, not the printed MRP. A suit or a set sold as one piece is valued as one piece.

Yarn and fabric of cotton, silk, wool, jute and man-made fibres are 5%. Khadi fabric sold through KVIC outlets and Khadi yarn are exempt. Tailoring and job work on textiles are 5%. For detailed codes, see our guide on the HSN code for clothes.

GST rate on cars, bikes and electric vehicles

Before 22 September 2025, cars carried 28% GST plus a compensation cess of up to 22%. The cess has been removed for these vehicles, so the 18% or 40% rate is now the whole tax.

GST on gold, silver and jewellery

Gold, silver and jewellery are taxed at 3% on the full value, including making charges when the jeweller sells finished jewellery. When a customer gives their own gold to a goldsmith or job worker to make jewellery, the making charge is a job work service taxed at 5%. Imitation jewellery is also 3%; bangles of lac or shellac and glass bangles are exempt.

GST on medicines and healthcare

Most medicines in retail packs are taxed at 5%, down from 12%. The drugs listed in Annexure I of Notification 10/2025, which include specified medicines for cancer, rare diseases and other serious conditions, are exempt. Medical devices, diagnostic kits, glucometers and thermometers for medical use are 5%. Healthcare services by hospitals, clinics and doctors are exempt, while cosmetic treatments are not covered by that exemption.

GST rates for construction and real estate

• Residential apartments in a real estate project: 1% for affordable housing and 5% for other apartments, without input tax credit, on the value after the deduction allowed for land.
• Commercial property under construction: 18% with credit, on the value after the land deduction.
• Works contracts (building, fabrication, installation with material): 18%. Several concessional works contract entries that were at 12% were raised to 18% from 22 September 2025 by Notification 15/2025.
• Completed property with completion certificate: sale of a ready property is not a supply under GST, so no GST applies; stamp duty applies instead.
• Building materials: cement 18%, steel 18%, bricks 12% under Notification 14/2025, sand and stone as per their entries.

Construction companies with sites in several states need a GSTIN in each state where they work, because the place of supply for construction services is where the property is located.

Rates for composition dealers, exports and reverse charge

Composition scheme rates

Small businesses that opt for the composition scheme under Section 10 pay a fixed rate on turnover instead of the normal rate, and cannot charge GST to buyers or claim input tax credit. The rates are 1% for manufacturers and traders, 5% for restaurants, and 6% for eligible service providers. The turnover limit is ₹1.5 crore for goods (₹75 lakh in some special category states) and ₹50 lakh for services.

Exports and SEZ

Exports and supplies to SEZ units are zero-rated. The exporter either supplies under a Letter of Undertaking (LUT) without paying tax and claims a refund of input tax credit, or pays IGST and claims a refund of it. The HSN code on the invoice must match the shipping bill.

Reverse charge

For some supplies, the buyer pays the GST instead of the supplier. Common examples are GTA services when the GTA has not opted to charge tax, legal services from an advocate to a business, and renting of residential property to a registered person. The rate is the same as the normal rate for that service.

Who has to charge GST at these rates?

A rate applies only if you are registered or required to register. Under Section 22 of the CGST Act and the related notification, registration is compulsory once aggregate turnover in a financial year crosses:

• ₹40 lakh for businesses supplying only goods (₹20 lakh in the special category states that have not opted for the higher limit),
• ₹20 lakh for service providers and mixed suppliers (₹10 lakh in the special category states).

Some businesses must register from the first sale whatever their turnover: anyone making inter-state supplies of goods, sellers on e-commerce platforms (with limited exceptions for small suppliers), casual taxable persons and those liable under reverse charge. A business under the limit that registers voluntarily must then charge GST at the same rates as everyone else. For the steps, see GST registration.

Common GST rate mistakes

• Using a rate list from before September 2025. Lists that show 12% and 28% for everyday goods are out of date.
• Ignoring the price condition on clothes and footwear. A ₹2,800 kurta is 18%, not 5%.
• Charging CGST and SGST on an inter-state sale. If the place of supply is in another state, the tax is IGST. Paying the wrong tax type means paying again and claiming a refund.
• Billing from the wrong state. A business registered in several states must bill each supply from the GSTIN of the state it supplies from.
• Classifying by the label, not the product. A fruit juice drink is 5%, but a carbonated fruit drink falls in Schedule III at 40%. The word "fruit" on the pack does not decide the rate; the product's form does.
• Treating a restaurant meal as a sale of food. It is a service at 5% without credit, not the rate of the food item.

Old vs new GST rates for common items

How to find the GST rate of a product correctly

1. Find the HSN or SAC code. Search the product in the box above, or use the HSN code finder for a deeper look at chapters and headings.
2. Read every matching entry. A heading can appear in more than one schedule with different descriptions. The finder lists all of them.
3. Check the condition. Price limits (₹2,500 per piece or pair), material (bamboo furniture), packing (pre-packaged and labelled), or use (for agriculture, for renewable energy) decide which entry applies.
4. Check exemptions. A good or service at a positive rate can still be exempt for a specific buyer or purpose under the exemption notifications.
5. Check the date. The rate on the date of supply applies. For a supply that spans a rate change, Section 14 of the CGST Act decides the rate based on when the goods were supplied, the invoice was issued and the payment was received.

Nil-rated, exempt, zero-rated and non-GST: the difference

CGST, SGST and IGST split for each rate

When the price already includes GST, take the tax out like this: tax = price × rate ÷ (100 + rate). For a ₹1,180 bill at 18%, the tax is 1,180 × 18 ÷ 118 = ₹180, and the value before tax is ₹1,000. Within the state that ₹180 is split into ₹90 CGST and ₹90 SGST.

To work out the tax on any amount, including prices that already include GST, use the GST calculator. For how IGST works between states, see our guide on how IGST is calculated.

GST rate list PDF

The printable GST rate list has every 4-digit HSN heading and SAC heading with its current rate and, where the rate depends on a condition, the condition. Open it and use your browser's "Save as PDF" or print option. It is built from the same data as this finder, so it changes when a new rate notification is issued.

What to check after a GST rate change

• Item master in your billing software: update the rate for every item, in every GSTIN if you are registered in more than one state.
• Open orders and contracts: price clauses that say "GST extra at applicable rates" adjust automatically; fixed inclusive prices do not.
• Advance payments and invoices around the change date: apply Section 14 to decide whether the old or new rate applies.
• Credit notes and debit notes: if invoices went out at the wrong rate, correct them with credit or debit notes and report them in GSTR-1.
• Input tax credit on stock: when goods move to an exempt rate, credit on inputs used for them must be reversed.

Where these rates come from

Goods rates come from Notification 9/2025-Central Tax (Rate), dated 17 September 2025, as amended by Notification 19/2025 (31 December 2025, in force from 1 February 2026) and Notification 01/2026 (30 April 2026, in force from 1 May 2026). Exempt goods come from Notification 10/2025, bricks from Notification 14/2025, service rates from Notification 11/2017 as amended by Notification 15/2025, and exempt services from Notification 12/2017 as amended by Notification 16/2025. The state and IGST notifications carry the matching rates.

This finder checks the CBIC notification list every day. When a new rate notification is issued, it is reviewed, the rates are updated, and the "rates as per" date at the top of the page changes. Codes come from the GST portal HSN directory, checked every week.

If you need help applying the right rate, correcting invoices after a rate change or replying to a notice on rate classification, our GST consultants can help. New businesses can start with GST registration.

Official sources: CBIC tax information portal · PIB release on the 56th GST Council recommendations · GST portal: Search HSN Code · GST Council.