GST Slab Rates

GST Exempted

• Goods - No taxes will be levied on goods like milk, fruits, vegetables, bread, salt, bindi, curd, sindoor, natural honey, bangles, handloom, besan, flour, eggs, stamps, printed books, judicial papers, and newspapers.

• Services - All hotels and lodges who carry a tariff below ₹ 1,000 are exempted from taxes under GST.


GST Tax Slab of 5%

• Goods - The goods which will attract a taxation of 5% under GST include skimmed milk powder, fish fillet, frozen vegetables, coffee, coal, fertilizers, tea, spices, pizza bread, kerosene, ayurvedic medicines, agarbatti, sliced dry mango, insulin, cashew nuts, unbranded namkeen, lifeboats etc,

• Services - Small restaurants along with transport services like railways and airways, Standalone ACs non-ACs Restaurants and those which serve liquor, Takeaway Food, Restaurants in hotels with a room tariff less than ₹7,500 (no input credit for these restaurants), will come under this category.


GST Tax Slab of 12%

• Goods - Items coming are the tax slab of 12% include frozen meat products, butter, cheese, ghee, pickles, sausage, fruit juices, namkeen,tooth powder, medicine,umbrella, instant food mix, cell phones, sewing machine, man-made yarn, etc.

• Services - Business class air tickets will attract a tax of 12% under GST.


GST Tax Slab of 18%

• Goods - As mentioned above, most of the items are part of this tax slab. Some of the items are flavored refined sugar, cornflakes, pasta, pastries and cakes, detergents, washing and cleaning preparations, safety glass, mirror, glassware, sheets, pumps, compressors, fans, light fitting, chocolate, preserved vegetables, tractors, ice cream, sauces, soups, mineral water, deodorants, suitcase, brief case, vanity case, oil powder, chewing gum, hair shampoo, preparation for facial make-up, shaving and after-shave items, washing powder, detergent, stones used in flooring, marble & granite, sanitaryware, leather clothing, wrist watches, cookers, stoves, cutlery, telescope, goggles, binoculars, oil powder, cocoa butter, fat, artificial fruits, artificial flowers, follage, physical exercise equipment, musical instruments and their parts, stationery items like clips, some diesel engine parts, some parts of pumps, electrical boards, panels, wires, razor and razor blades, furniture, mattress, cartridges, multi-functional printers, door, windows, aluminium frames.

• Services - Restaurants located inside hotels with tariffs of ₹7,500 and above, outdoor catering(input tax credit to be available) , IT and Telecom services and financial services along with branded garments will be part of this tax slab.


GST Tax Slab of 28%

• Goods - Over 200 goods will be taxes at a rate of 28%. The goods which will be part of this category under GST are sunscreen, pan masala, dishwasher, weighing machine, paint, cement, vacuum cleaner. Other items include automobiles, hair clippers, motorcycles.

• Services - As mentioned above, five-star hotels, racing, movie tickets and betting on casinos and racing will come under this category.


GST Tax Slab Rates List for Different Services


GST Tax Slabs Services 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 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.1000 and above but less than Rs.2500 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 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 Five-star Hotels Entertainment & Cinema Hotels, inns, guest houses, which have a room tariff of Rs.5000 and above per room per night
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