GST Rate Structure in India 2025
India's Goods and Services Tax (GST) follows a multi-tier rate structure with five main slabs: 0%, 5%, 12%, 18%, and 28%. The GST rate applicable to a product or service is determined by its HSN code (for goods) or SAC code (for services).
Additionally, certain goods attract a Compensation Cess over and above the 28% GST rate — such as luxury cars, tobacco products, and aerated beverages.
| GST Rate | Category | Common Examples |
|---|---|---|
| 0% | Nil / Exempt | Fresh fruits, vegetables, milk, cereals, education, healthcare |
| 5% | Low Rate | Sugar, tea, spices, coal, transport services, small restaurants |
| 12% | Standard Low | Butter, ghee, almonds, mobile phones, business class air tickets |
| 18% | Standard | Soap, toothpaste, computers, IT services, financial services |
| 28% | High Rate | Luxury cars, cement, AC, aerated drinks, pan masala |