2025 ActIncome-tax Act, 2025 is in force from 1 April 2026 — every page shows old (1961) & new (2025) section numbers side by side.Income-tax Act, 2025 in force · old & new sections shown
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GST 2.0 Rate Finder

GST 2.0 took effect on 22 September 2025: most goods now sit at 5% or 18%, with 40% for luxury and sin goods. Search common goods and services to see the current rate.

61 common items Rates from 22 Sept 2025 Tobacco update: 1 Feb 2026
0% / ExemptEssentials — fresh food, milk, paneer, Indian breads, life-saving drugs, individual insurance
0.25% / 3%Rough diamonds; gold, silver & jewellery
5%Merit rate — daily-use goods, packaged food, medicines, farm machinery
18%Standard rate — most goods & services, small cars, appliances, cement
40%Demerit rate — luxury cars, aerated drinks, tobacco, betting
Popular:
61 items listed
Goods or serviceGST rate
Fresh fruits & vegetablesFood0%
Fresh milk and UHT milkFood0%
Pre-packaged paneer / chenaFood0%
Roti, chapati, paratha, khakhra, pizza breadFood0%
Unbranded loose rice, wheat, pulsesFood0%
Butter, ghee, cheeseFood5%
Namkeen, bhujia, mixturesFood5%
Biscuits, cakes, pastries, cornflakesFood5%
Chocolates, ice cream, pasta, jams, saucesFood5%
Packaged drinking water (20 litre)Food5%
Aerated, sugary & caffeinated drinksFood40%
Soap, shampoo, hair oil, toothpaste, toothbrushPersonal care5%
Shaving cream, talcum powderPersonal care5%
Diapers, feeding bottlesPersonal care5%
Most medicines & diagnostic kitsHealth5%
33 notified life-saving drugsHealth0%
Spectacles & corrective lensesHealth5%
Individual health & life insurance policiesServicesExempt
Notebooks, pencils, erasers, sharpeners, mapsEducation0%
Apparel up to ₹2,500 per pieceClothing5%
Apparel above ₹2,500 per pieceClothing18%
Footwear up to ₹2,500 per pairClothing5%
Tractors & farm machineryAgriculture5%
BicyclesVehicles5%
Electric vehiclesVehicles5%
Small cars (petrol ≤1200cc / diesel ≤1500cc, length ≤4m)Vehicles18%
Motorcycles up to 350ccVehicles18%
Auto partsVehicles18%
Mid-size & large cars, SUVsVehicles40%
Motorcycles above 350ccVehicles40%
Air conditioners, TVs, dishwashers, washing machinesAppliances18%
RefrigeratorsAppliances18%
CementConstruction18%
CoalIndustry18%
Gold, silver & jewelleryJewellery3%
Rough diamondsJewellery0.25%
Hotel rooms up to ₹7,500 per nightServices5%
Salons, gyms, yoga, fitness (no ITC)Services5%
Restaurant service outside specified hotels (no ITC)Services5%
Goods transport agency (no ITC option)Services5%
Economy-class air travelServices5%
Cinema tickets up to ₹100Services5%
Cinema tickets above ₹100Services18%
Professional, consulting, IT & legal services (B2B)Services18%
Telecom & banking servicesServices18%
Commercial rentServices18%
Courier servicesServices18%
Pan masala, cigarettes, gutkha, chewing tobacco (from 1 Feb 2026)Sin goods40%
Bidis (from 1 Feb 2026)Sin goods18%
Lottery, betting, casinos & race clubsSin goods40%
Toys, board games & sports goodsHousehold5%
Solar water heaters & solar power devicesHousehold5%
Mobile phones & laptopsAppliances18%
Monitors & projectorsAppliances18%
Three-wheelersVehicles18%
Buses, trucks & ambulancesVehicles18%
Business-class air travelServices18%
Residential rent paid by a GST-registered business (reverse charge)Services18%
Petrol, diesel, ATF, natural gas & crude oilOutside GSTOutside GST
Alcohol for human consumptionOutside GSTOutside GST
ElectricityOutside GSTOutside GST
Indicative rates. GST depends on the exact HSN/SAC classification and the conditions in the rate notifications. Use this list as a quick guide, then confirm the code — or send it to us — before you raise an invoice.

Open the GST calculator   Read the full GST guide

FAQ

GST rates — common questions

Two main slabs — 5% (merit) and 18% (standard) — plus 40% for luxury and sin goods, with special rates of 0%, 0.25% and 3%. The old 12% and 28% slabs were removed for almost all goods from 22 September 2025.

From 1 February 2026, when the GST compensation cess ended. Cigarettes, pan masala, gutkha and chewing tobacco now attract 40% GST plus a separate excise duty or cess outside GST; bidis attract 18%.

Standalone restaurants charge 5% without input tax credit. Restaurants in hotels where any room is priced above ₹7,500 a night charge 18% with credit.

No — it is a guide for common items. The rate depends on the exact HSN/SAC code, the description and conditions in the notification. Check the classification before invoicing, especially for mixed or composite supplies.

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Unsure about the right HSN code or rate?

Wrong classification is the commonest reason for GST notices. Send the product or service details — we confirm the code, rate and credit position.

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