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GST Rate Finder

 
 
GST Rates on commonly used goods and services
Goods/Services GST Rate
Food Items
Aerated waters, containing added sugar or other sweetening matter or flavoured like cold drinks, redbull 28 + 12 (Cess)
Biscuits 18.0
Branded cereals 5.0
Butter, Ghee, Butter oil, Cheese 12.0
Cereals 0.0
Chena, Paneer, Natural Honey other than put up in unit containers and bearing a registered brand name. 0.0
Chena, Panner, Natural Honey put up in unit containers and bearing a registered brand name. 5.0
Cinnamon 5.0
Coffee 5.0
Coffee beans, not roasted 0.0
Common Salt, Rock salt, Kala Namak (all types) 0.0
Condensed Milk 18.0
Curry paste, mayonnaise and salad dressings, mixed condiments and mixed seasonings 18.0
Custard Powder 18.0
Dry Fruits (Almonds, Pistachios, Dates etc) 12.0
Dry Fruits (Cashew nuts & Raisins) 5.0
Eggs 0.0
Flour, Besan 0.0
Food mixes including instant food mixes 18.0
Fresh fruits other than in frozen state or preserved 0.0
Fresh Meat 0.0
Fresh vegetables, roots and tubers other than those in frozen or preserved state 0.0
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate Consumption. 5.0
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 5.0
Fruit Jam & Jelly 12.0
Fruit Juices, Vegetable Juices 18.0
Gur 0.0
Ice and Snow 5.0
Ice Cream 18.0
Instant food like maggie, soups 18.0
Milk, Curd, Lassi, Butter Milk 0.0
Mineral Water 18.0
Namkeen 12.0
Pan Masala 28 + 60 (Cess)
Papad, Bread, Puffed Rice 0.0
Pasta, Corn flakes, Pastries, Cakes 18.0
Pickle, Murabba & Chutney 12.0
Pizza Bread 5.0
Pulses 0.0
Sabudana 5.0
Sauces (Ketchup & Mustard Sauces) 12.0
Sharbat/Crushes 18.0
Skimmed milk powder 5.0
Spices 5.0
Sunflower oil, Mustard Oil, Coconut oil 5.0
Supari 18.0
Sweets (Mithai) 5.0
Tea 5.0
Unprocessed green leaves of tea 0.0
Vegetables (uncooked or cooked by steaming or boiling in water), frozen 5.0
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. 5.0
Waffles and wafers other than coated with chocolate or containing chocolate 18.0
Waffles, Wafers coated with chocolate or containing chocolate 28.0
General Household Items
Agarbatti 5.0
Aluminium foil 18.0
Aluminium utensils 12.0
Ceramic tableware, kitchenware, toilet articles 12.0
Copper utensils 5.0
Hot water bottles 18.0
Iron/steel/ferrous alloy – table or kitchen or other household articles 5.0
Knives 12.0
LPG 18.0
Matches 18.0
Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs 12.0
Tableware, kitchenware, other household articles and Hygiene or toilet articles of plastics 18.0
Tableware, kitchenware, other household articles and toilet articles 18.0
Umbrella 12.0
Cosmetic
Aftershave 28.0
Detergent 28.0
Hair oil, Toothpaste 18.0
Kajal [other than kajal pencil sticks] 0.0
Kajal pencil sticks 18.0
Kumkum, Bindi, Sindur 0.0
Liquid Soap 28.0
Perfumes, deodrants 28.0
Polish for Footwear, Floor, Furniture 28.0
Razor 28.0
Shampoo, Soap, Cream, Shaving Cream or accessories and all other cosmetic items (other than toothpaste and hair oil) 28.0
Toilet Paper, Napkin Paper 18.0
Tooth Powder 18.0
Garments and other wearable
Articles of apparel and clothing accessories sale value exceeding Rs. 1000 per piece (other than bags) 12.0
Articles of apparel and clothing accessories sale value not exceeding Rs. 1000 per piece (other than bags) 5.0
School bags (other than of leather or composition leather) 18.0
Bangles (except those made from precious metals) 0.0
Fabric of All types, Textiles 5.0
Footwear having a retail sale price exceeding Rs.500 per pair and not covered above 18.0
Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 5.0
Hand bags and shopping bags (other materials excluding wicker work or basket work) 18.0
Readymade Garments 12.0
School bags (other than of leather or composition leather) 18.0
Watches 28.0
Medicines and Medical Equipments
All diagnostic kits and reagents 12.0
Ayurvedic medicines 12.0
Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability 5.0
Contraceptives 0.0
Corrective spectacles (including glasses or part there of) 12.0
Homeopathic Medicine 12.0
Human blood and its components 0.0
Insulin 5.0
Life Saving Drugs 5.0
Medical Equipment and usables like Gloves, Bandages etc 12.0
Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating mo 18.0
Medicine 5,12
Surgical Euqipment 12.0
Cars, Two wheeler
Bicycles and other cycles (including delivery tricycles), not motorised 12.0
Cars for physically handicapped persons 18.0
Commercial Vehicles (Truck, bus) 28.0
Electrically operated vehicles, including two and three wheeled electric motor vehicles 12.0
Hybrid motor vehicles > 1500 cc 28 + 15 (Cess)
Large Cars (engine > 1500 cc) 28 + 15 (Cess)
Mid Segment Cars (engine < 1500 cc) 28 + 15 (Cess)
Mid Segment Hybrid Cars (engine < 1500 cc) 28 + 15 (Cess)
Motorcycles,Bikes (engine > 350 cc) 28 + 3 (Cess)
Refrigerated motor vehicles 18.0
Rubber Tyres (excluding rear Tractor tyres and rear tractor tyre tubes) 28.0
Rubber Tyres (rear Tractor tyres and rear tractor tyre tubes) 18.0
Small Cars (length < 4 m ; Diesel < 1500 cc) 28 + 3 (Cess)
Small Cars (length < 4 m ; Petrol<1200 cc ) 28 + 1 (Cess)
Sports Utility Vehicles (SUV) Car (length > 4m ; engine > 1500 cc; ground clearance > 170 mm) 28 + 15 (Cess)
Tractors 12.0
Two/Three Wheelers (Motor Cycle, Bikes =< 350 cc, Scooter, Scooty) 28.0
Electronic Items
Air Conditioner 28.0
Camera (Digi & Handycam) 28.0
CCTV 18.0
Computer, Laptop, Desktop 18.0
Computer monitors not exceeding 17 inches 18.0
Computer monitors exceeding 17 inches 28.0
Cooking Appliances 28.0
Cooler 28.0
Dishwasher 28.0
Electric motor and generator 18.0
Electrical hot plates 28.0
Fan 28.0
Fixed Speed Diesel Engines 12.0
Heater 28.0
Mobile, Cellphones 12.0
Printer (multifunctional), photocopier, fax machines, Monitor 28.0
Printers [other than multifunction printers] 18.0
Projectors 28.0
Refrigerator 28.0
Set top Box for TV 18.0
sewing machine 12.0
Shaver, Trimmer 28.0
Shavers, hair clippers and hair-removing appliances 28.0
Solar Water Heater 5.0
Sound and Video Recording Devices 18.0
Speakers 28.0
Television, LCD, LED 28.0
Vacuum cleaners 28.0
Video games consoles and Machines, Gaming Portal 28.0
Washing Machine 28.0
Water heater 28.0
Books, Stationary, Newspaper etc
Exercise books and Notebooks 12.0
Children's picture, drawing or colouring books, Calendars, 0.0
Envelopes 18.0
Printed books, Newspaper, Journals, Periodicals 0.0
Registers, Account books, Notebooks 18.0
Precious Metal and Stones
Diamonds, whether or not worked, but not mounted or set [other than rough diamonds] 3.0
Gold 3.0
Imitation Jewellery 3.0
Platinum 3.0
Precious stones, Semi precious stones (other than rough) 3.0
Rough precious and semi-precious stones (rough diamond etc) 0.25
Silver 3.0
Home Furnishing
Blankets, Bed linen, Curtains whose sale value exceeding Rs. 1000 12.0
Blankets, Bed linen, Curtains whose sale value not exceeding Rs. 1000 5.0
Coir mats, matting and floor covering 5.0
Coir Mattresses 18.0
Furniture excluding bamboo 28.0
Furniture madeup of bamboo 18.0
Wall hanging clocks 18.0
Wallpaper 28.0
Building Materials
Building Bricks 5.0
Cement 28.0
Ceramic Tiles 28.0
Fly ash blocks 12.0
Granite 28.0
Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes 0.0
Hardware (other than locks) 28.0
LED Lights 12.0
Locks 18.0
Marble 28.0
Mica (Laminates) 28.0
Paints and varnishes 28.0
Plaster 28.0
Plywood 28.0
Pre cast Concrete Pipes & Salt Glazed Stone Ware Pipes 18.0
Putty, Wall fillings 28.0
Safety Lockers 28.0
Sanitaryware of Ceramic 28.0
Tempered glass 28.0
Veneer 28.0
Services
Advertisement in print media 5.0
Beauty Parlour 18.0
Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with rent 18.0
Cleaning service 18.0
courier 18.0
Dry Cleaning 18.0
Education 0.0
Event Management 18.0
Fashion Designer 18.0
Financial services like Bank charges, Loan charges 18.0
Health Club & Fitness Centre 18.0
Healthcare 0.0
Photography 18.0
Services by an organiser to any person in respect of a business exhibition held outside India 0.0
Services by CA 18.0
Services by Cost Accountant 18.0
Services by CS 18.0
Services by way of renting of residential dwelling for use as residence 0.0
Telecom Services like Mobile charges, Internet, Telephone Bill 18.0
Transport Services
Cab Service like ola, uber 5.0
Metered cabs or auto rickshaws including E-rickshaws 0.0
Metro, Mono rail, Local train 0.0
Renting of motorcab 5.0
Renting of motorcab in case fuel cost is borne by the service recipient 18.0
Services of goods transport agency (GTA) in relation to transportation of goods 5.0
Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India Exempt Service
Tour operators’ services 5.0
Transport of Goods by Rail 5.0
Transport of passengers by air in economy class 5.0
Transport of passengers by air in other than economy class 12.0
Transport of passengers by rail in A/c Coaches 5.0
Transport of passengers by rail in Non A/c Coaches 0.0
Entertainment and Leisure
entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like; 28.0
Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 18.0
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo Exempt Service
Restaurants
Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel 28.0
Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year 18.0
Food/drinks in restaurant having license to serve liquor 18.0
Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor. 12.0
Supply of Food/drinks in outdoor catering 18.0
Hotels, Guest Houses
5 Star or higher rated hotels regardless of the tariff 28.0
Tariff less than Rs. 1,000 per day 0.0
Tariff of Rs. 5,000 or higher per day 28.0
Tariff Rs 1,000/day to Rs. 2,499/day 12.0
Tariff Rs 2,500/day to Rs. 4,999/day 18.0
Fitness Equipment, Toys, Musical Instruments etc
Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools 28.0
Baby carriages 18.0
Electronic Toys like tricycles, scooters, pedal cars etc 18.0
Musical Instruments 28.0
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 12.0
Sport Goods 12.0
Swimming pools and padding pools 18.0
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] 12.0
Other Items
Ball bearing, Roller Bearings, Parts & related accessories 18.0
Bidis 28.0
Biogas 5.0
capital goods and industrial intermediate 18.0
Coal 5 + Cess of Rs.400 per tonne
Electrical Transformer, Transformers Industrial Electronics 18.0
Fireworks 28.0
Handloom 0.0
Helmet (Headgear and parts thereof) 18.0
Insecticides, rodenticides, fungicides, herbicides 18.0
Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers) 18.0
Judicial Papers 0.0
Kerosene 5.0
Kite 5.0
Plastic Beads 12.0
Plastic Tarpaulin (heavy-duty waterproof cloth) 18.0
Postage or revenue stamps, stamp-post marks, first-day covers, etc. 5.0
Puja samagri namely lobhan, mishri,) batasha, bura. 5.0
Puja samagri namely Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd), Sacred thread (commonly known as yagnopavit), Wooden khadau, anchamrit, Vibhuti sold by religious institutions, Unbranded honey, 0.0
Solar panel equipment 5.0
Static Convertors (UPS) 18.0
Weighing Machinery (other than electric or electronic weighing machinery) 18.0
Weighing Machinery (electric & electronic) 28.0
Winding Wires,Coaxial cables,Optical Fiber 18.0



The GST rates on goods are decided on 18th May 2017 and 3rd June 2017. And GST rates on services are given in this notification.

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