No Tax

  • Goods – No taxes will be levied on goods like sanitary napkins, deities made of stone, marbles or wood, Rakhis without any precious metals like gold, silver, raw material used in brooms, Saal leaves and fortified milk, fruits, vegetables, bread, salt, bindi, curd, sindoor, natural honey, bangles, handloom, besan, flour, eggs, stamps, printed books, judicial papers, newspapers
  • Services – All hotels and lodges who carry a tariff below INR 1,000 are exempted from taxes under GST. The list also includes IMM courses and bank charges on savings account, jan Dhan Yojana

GST Tax Slab Rates List for Different Goods

5% GST Tax Slab Items 12% GST Tax Slab Items 18% GST Tax Slab Items 28% GST Tax Slab Items
Sugar Ghee Biscuits Waffles and wafers coated with chocolate
Tea Butter Flavoured refined sugar Sunscreen
Sliced Mango Fruit juice Movie tickets priced above ₹100 Dye
Ayurvedic Medicine Almonds Monitors and television screens Hair clippers
Skimmed milk Sugar boiled confectionery Tyres Ceramic tiles
ICDS Food Packages 20-litre packaged drinking water bottle Power banks of lithium ion batteries, small sport related items, video games, carriage accessories for disabled Wallpaper
Milk food for babies Drip Irrigation System Washing machine Dishwasher
Edible oils Biodiesel and select biopesticides Vacuum cleaner Automobiles Motorcycles
Khakra & Plain Chapati Mechanical Sprayers Cakes Aircraft for personal use
Roasted coffee beans Handbags including pouches and purses Pastries Pan masala
Packed paneer Jewellery box Preserved vegetables Tobacoo
Frozen vegetables Wooden frames for painting Soups Cigarette
Cashew nuts Photographs Suitcase Bidis
Spices mirrors etc Vanity case Cement
Unbranded Namkeen Ornamental framed mirrors Briefcase Yachts
Pizza bread Brass Kerosene Pressure Stove Chocolates Weighing machine ATM
Rusk Art ware of iron Ice cream Vending machines
Sabudana Hearing aid parts and accessories Chewing Gum/Bubble Gum Aerated water
Fish fillet Bamboo wood building joinery Pasta
Packaged food items Packed coconut water Instant food mixes
Fertilizers Fertilizer-grade Phosphoric Acid Corn flakes
Footwear upto ₹1,000 Preparations of vegetables Curry paste
Apparels upto₹1,000 Fruits Mayonnaise
Real Zari Nuts Salad dressings
Agarbatti Pickle Mixed condiments
Domestic LPG Murabba Mixed seasonings
Straw, basketware articles, esparto Chutney Branded garments
Velvet Fabric (No Input Tax Refund) Jam Footwear priced above ₹500
Tamarind Kernel Powder Jelly Headgear
Mehndi Paste Namkeen Soap
Scientific and technical instruments Bhujia Hair oil
Floor covering Frozen meat products Deodorants
Plastic Waste Packaged dry fruits Preparation for facial make-up
Satellites and payloads Animal fat sausage Shaving
Ethanol- Solid biofuel pellets Non-AC restaurants After-shave items
Handmade carpets and other handmade textile floor coverings State-run lotteries Shampoo
Hand-made braids and ornamental trimming in the piece Exercise books Washing Powder
Coir mats Notebooks Detergent
Rubber Waste Work contracts toothpaste
Matting Apparel above ₹1000 toiletries
Insulin Tooth powder kajal pencil sticks
Paper Waste Spoons tissues
Medicines Umbrella computers
Stent Cake servers printed
Braille watches Sewing machine circuits
Braille typewriters Ladles printers
Cullet or Scrap of Glass Forks monitors
Braille paper Tongs camera
Hearing aids Skimmers speakers
Postage stamps Fish knives CCTV
Biomass Briquettes Mobile Electrical transformer
Revenue stamps Manmade Yarn Optical fiber
First day covers Diagnostic kits & reagents Bidi Patta
Special flights for pilgrims (Economy Class) Nil Sewing Thread of manmade filaments Mineral water
Stamp-post marks Sewing Thread of Manmade Staple Fibres Tissues
Glasses for corrective spectacles and flint buttons Poster Colours
Special flights for pilgrims (Business Class) Modelling Paste for Children
Movie tickets priced below ₹100 Envelopes
Playing cards Some parts of pumps
Ludo Steel products
Carom board Plain Shaft Bearing
Chess board Stationery items like clips
Washing and cleaning preparations
Paint
Water Heaters
Hair Shavers
Hair Curlers
Hair Dryers
Scent Sprays
Lithium-ion batteries
Varnishes
Safety glass
Glassware
Sheets
Fans
Light fitting
Compressors
Pumps
Sanitaryware
Leather clothing
Wrist watches
Stoves
Cutlery
Cookers
Juicer Mixer
Telescope
Binoculars
Googles
Artificial flowers
Artificial fruits
Follage
Physical exercise equipment
Musical instruments and their parts
Electrical boards, panels and wires
TV
AC
Fridge
Razor and razor blades
Multi-functional printers
Cartridges
Aluminium frames
Windows
Door
Water Coolers
Water Heater
Some Diesel engine parts
Stones used in flooring, marble & granite
Weighing machinery (non-electrical or electronic)
Aluminium foil Furniture
Bamboo
Bio-fuels Powered Buses
Cigarette Fillter Rods
Second-hand large and medium cars and SUVs
Padding pools Swimming pools

GST Tax Slab Rates List for Different Services

GST Tax Slabs Services
5%
  • AC and Non AC Restaurants
  • Takeaway Food
  • Restaurants in hotels with a room tariff less than ₹7,500 (no input credit for these restaurants)
  • Transport services like railways and airways
  • Transport of passengers by air in economy class
  • Supply of tour operators’ services
  • Selling of space for advertisement in print media
  • Small restaurants with turnover of Rs. 50 Lakhs
  • Transport of passengers by motor cabs and radio taxis
  • Tailoring services
  • Small house-keeping service providers (No input credit available)
  • Crude and petroleum product transportation
  • Job work for footwear and leather goods
12%
  • Business class air tickets
  • Hotels, inns, guest houses, which have a room tariff of Rs.1,000 and above but less than Rs.7,500 per room per night
  • Metro and monorail construction
  • Mining and drilling for crude or natural gas
  • Common effluent treatment plants
18%
  • Restaurants in hotels with tariff at over ₹7,500
  • Actual bill of hotel stay below ₹7,500
    Outdoor Catering (input tax credit to be available)
  • Hotels, inns, guest houses, which have a room tariff of Rs.2500 and above but less than Rs.5000 per room per night
  • IT services
  • Telecom services
  • Theme parks, water parks and alike
28%
  • Race club betting & gambling
  • Actual bill of hotel stay above ₹7,500
  • Five-star Hotels
  • Entertainment & Cinema
  • Hotels, inns, guest houses, which have a room tariff of Rs.5000 and above per room per night
0%
  • Hotel accommodation with a transaction value of 1,000 or less per day
  • Group insurance schemes for paramilitary forces under the Home Affairs Ministry