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#
| Item | HSN Code | GST Rate |
|---|---|---|
| Rice | 1006 | 5% |
| Wheat | 1001 | 0% |
| Sugar | 1701 | 5% |
| Mobile Phone | 8517 | 18% |
| Laptop | 8471 | 18% |
| Television | 8528 | 28% |
| Car | 8703 | 28%+ |
| Cement | 2523 | 28% |
| Restaurant (AC) | 9963 | 18% |
| Professional Services | 9973 | 18% |
Services Rate Chart#
| Service Type | GST Rate |
|---|---|
| Financial Services | 18% |
| Real Estate | 18% |
| Construction | 18% |
| Transport | 5% |
| Hotels (₹7,500+) | 18% |
| Restaurants (non-AC) | 12% |
| Banking | 18% |
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.