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GST Rate List 2025 — HSN Code Wise Complete Rates

Complete GST rate chart by HSN code including 0%, 5%, 12%, 18%, and 28% rates for goods and services.

GetYourCA Team
1 March 2025·Updated 9 April 20262 min read12.5K views

GST Rate List 2025 — Complete Rate Chart

GST Rate Categories#

0% (Nil Rate)#

  • Agricultural products (some)
  • Fresh fruits/vegetables
  • Milk, curd, natural honey
  • Books, newspapers
  • Human blood
  • Salt

5%#

  • Sugar, tea, coffee (processed)
  • Edible oils
  • Spices
  • Drugs, medicines (some)
  • Fertilizers (some)
  • Transport services
  • Accommodation (up to ₹7,500)

12%#

  • Processed foods
  • Apparel (up to ₹1,000)
  • Footwear (up to ₹500)
  • Mobile phones
  • Butter, cheese, ghee
  • Spirits (for industrial use)

18%#

  • Most services
  • Electronics (most)
  • Apparel above ₹1,000
  • Footwear above ₹500
  • Paints, varnishes
  • Hair oil, shampoo

28%#

  • Luxury items
  • Automobiles
  • Tobacco products
  • Aerated drinks
  • Cosmetics (premium)
  • Air conditioners
  • Big TVs
  • Cement
  • Luxury watches

Common Items Rate Chart#

ItemHSN CodeGST Rate
Rice10065%
Wheat10010%
Sugar17015%
Mobile Phone851718%
Laptop847118%
Television852828%
Car870328%+
Cement252328%
Restaurant (AC)996318%
Professional Services997318%

Services Rate Chart#

Service TypeGST Rate
Financial Services18%
Real Estate18%
Construction18%
Transport5%
Hotels (₹7,500+)18%
Restaurants (non-AC)12%
Banking18%

Points to Remember#

  • 28% items also have compensation cess
  • Some items have anti-dumping duty
  • State GST extra in some cases
  • Check HSN for准确 rate

Conclusion#

Check correct HSN code for accurate GST rate.

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GetYourCA Team

Tax Expert

10+ years experience

Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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