GST Rates & Slabs Guide 2026
The Goods and Services Tax (GST) in India is structured into four primary slabs. Understanding which slab applies to your business or purchase is essential for accurate accounting and pricing. Use this guide to browse GST rates by category instantly.
⚡ GST Slabs Summary
Indian GST consists of 4 main tiers: 5% (Essentials), 12% (Standard), 18% (Standard Plus), and 28% (Luxury/Sin goods).
Special rates of 0% apply to fresh produce, and 3% apply to gold and precious stones.
GST Slabs & Categories
Fresh fruits and vegetables, milk, bread, salt, books, stamps, and newspapers. No GST is charged on these daily necessities.
Packaged food items, tea, coffee, edible oil, coal, life-saving drugs, and basic apparel (below ₹1,000).
Computers, processed foods, fruit juices, ghee, butter, and apparel (above ₹1,000).
The most common slab.
Services (Telecom, Banking, IT), capital goods, toothpaste, soaps, ice-cream, and industrial intermediaries.
Automobiles, high-end motorcycles, ACs, refrigerators, tobacco products, and aerated drinks. Additional 'Cess' may apply.
CGST, SGST, and IGST Explained
GST is not a single tax, but a collection of taxes depending on where the transaction occurs:
- Intra-State (Within State): Tax is split equally between the Central government (**CGST**) and State government (**SGST**). For an 18% item, 9% goes to each.
- Inter-State (Between States): The entire amount is collected as **IGST** (Integrated GST) by the Central government, which then shares it with the destination state.
- UTGST: Union Territory GST applies in UTs without their own legislatures, replacing SGST.
How to Find HSN Codes?
The **Harmonized System of Nomenclature (HSN)** is a multipurpose international product nomenclature. In India, businesses use 4, 6, or 8-digit HSN codes depending on their turnover. To find your rate, identify the HSN chapter your product belongs to. Most services are classified under the **Service Accounting Code (SAC)** system.
Impact of GST on Consumers
GST replaced a complex web of VAT, Excise, and Service tax, aiming to reduce the "cascading effect" (tax on tax). For consumers, essential items remain tax-free or low-tax, while luxury goods carry the highest burden. The "Anti-Profiteering" clause ensures that businesses pass on the benefits of tax reductions to customers.