The GST rate slabs, explained

Most goods and services in India fall into one of five GST rates. Knowing the right slab is the difference between a correct invoice and a notice later.

The five slabs

• 0% (nil / exempt): fresh produce, unbranded staples, printed books.
• 5%: mass-use items like packaged food, tea and coffee, and small restaurants.
• 12%: processed foods, apparel above ₹1,000, business-class travel.
• 18%: the most common slab. Most services, electronics, and many goods sit here.
• 28%: luxury and sin goods such as cars, aerated drinks and tobacco, often with a cess on top.

A few items use special rates (3% on gold and jewellery, 0.25% on rough diamonds). When in doubt, check the item's HSN or SAC code, which fixes the rate.

Use the GST calculator to see the tax and the CGST/SGST split at any rate.