GST Percentage Slabs – Rate List of Good & Service Tax Items with GST % Slab

GST Percentage Slabs Product & Items- Government has imposed various tax slabs on Goods & Service items i.e. 0%, 5%, 12%, 18%, and 28% etc. Check out the detailed list of GST Products and Items with GST Percentage Slabs.

GST is a revolutionary step undertaken by the present Government led by Prime Minister, Shri Narendra Modi. It is bound to boost the economy in a way more than one and will soon prove to be a solid foundation for New India Vision. GST has been a popular concept all across the globe with France being the first country to introduce this in 1954. If you have not registered for GSTIN number then read step by step GST registration process and make registration.

In India, this will mean even more because it is a progressive footstep to curb corruption. It will lead to transparency in the financial system and minimize departmental dependency as it will groom every taxpayer thoroughly. GST has long caught the eye of market enthusiasts. It holds a great deal of implication on the companies’ earnings.

Good & Service Tax Percentage Slabs – % wise Product List

When we talk about the percentage of GST and its implementation on goods and services- we can predominantly say that Government has kept a major share of goods under the tax slab of 18%. A total of 1211 items has so far been categorized by the Finance Ministry of India. If you want to know about basic and detailed information of GST then check out What is GST? India Good & Service Tax Detailed Explanation with Examples.

GST Percentage Slabs
GST Percentage Slabs (Source of Image)

Following is an outline of the various percentage slabs of GST on various consumable items:

  1. Gold & Rough Diamonds- 3% and 0.25% tax.
    They do not fall under the current taxable slab and hence the above rates are applicable.
  2. Rough precious and semi-precious stones –  0.25 % GST rate would be imposed 

GST Free Product List (0% GST Slab) –

There are certain items on which no tax would be applied. They fall under the 0% tax slab. Following is the detailed list of these items. Check out GST State Wise Slab list and News in Hindi.

  • Jute,
  • Fresh Meat,
  • Fish
  • Chicken
  • Eggs,
  • milk,
  • buttermilk,
  • curd,
  • natural honey,
  • fresh fruits and vegetables,
  • flour,
  • besan,
  • bread,
  • prasad,
  • salt,
  • bindi.
  • Sindoor,
  • stamps,
  • judicial papers,
  • printed books
  • newspapers,
  • bangles,
  • handloom,
  • Bones and horn cores, bone grist, bone meal, etc.;
  • hoof meal, horn meal,
  • Cereal grains hulled,
  • Palmyra jaggery,
  • Salt – all types,
  • Kajal,
  • Children’s’ picture, drawing or coloring books,
  • Human hair 
  • Services- There are a few identified services, on which also no tax would be levied.  This will include- Grandfathering service & Hotels, Guest House or Lodges with room tariff less than Rs.1000.

5% GST Product Lists

Following are the goods and services which fall under the tax slab of 5%:

  • fish fillet,
  • Apparel below Rs 1000,
  • packaged food items,
  • footwear below Rs 500,
  • cream,
  • skimmed milk powder,
  • branded paneer,
  • frozen vegetables,
  • coffee,
  • tea, spices,
  • pizza bread,
  • rusk,
Impact of GST on Traders
Impact of GST on Traders
  • Sabu dana,
  • kerosene,
  • coal,
  • medicines,
  • stent,
  • lifeboats,
  • Cashew nut,
  • Cashew nut in shell,
  • Raisin,
  • Ice and snow,
  • Bio gas,
  • Insulin,
  • Agarbatti,
  • Kites,
  • Postage or revenue stamps,
  • stamp-post marks,
  • first-day covers 
  • Services- All the services whose main input material is petroleum falls outside GST domain. Such services would attract the taxation of 5% only. Few examples being-  Small restaurants and Public transport services (Rail & Air)

GST Product List of 12% Slab

Following are the goods and services which fall under the tax slab of 12%:

  • Apparel above Rs 1000,
  • frozen meat products,
  • butter,
  • cheese,
  • ghee,
  • dry fruits in packaged form,
  • animal fat,
  • sausage,
  • fruit juices,
  • Bhutia,
  • namkeen,
  • Ayurvedic medicines,
  • tooth powder,
  • agarbatti,
  • colouring books,
  • picture books,
  • umbrella,
  • sewing machine,
  • cellphones,
  • Ketchup & Sauces,
GST Rate in Hospitality Services
GST Rate in Hospitality Services
  • All diagnostic kits and reagents,
  • Exercise books and notebooks,
  • Spoons,
  • forks, ladles,
  • skimmers,
  • cake servers,
  • fish knives,
  • tongs,
  • Spectacles,
  • corrective,
  • Playing cards,
  • chess board,
  • carom board and other board games, like Ludo, 
  • Services- A few identified services for 12% tax slab are- Non-AC Hotels, Work Contracts, Fertilizers, Business Class Air Ticket, State-run Lotteries

GST 18% Product Items List

Following are the goods and services which fall under the tax slab of 18%:

  • footwear costing more than Rs 500,
  • Trademarks,
  • goodwill,
  • software,
  • Bidi Patta,
  • Biscuits (All categories),
  • flavored refined sugar,
  • pasta,
  • cornflakes,
  • pastries and cakes,
  • preserved vegetables,
  • jams,
  • sauces,
  • soups,
  • ice cream,
  • instant food mixes,
  • mineral water,
  • tissues,
  • envelopes,
  • tampons,
  • notebooks,
  • steel products,
  • printed circuits,
  • camera,
  • speakers and monitors,
  • Kajal pencil sticks,
  • Headgear and parts thereof,
  • Aluminum foil,
  • Weighing Machinery [other than electric or electronic weighing machinery],
  • Printers [other than multifunction printers],
  • Electrical Transformer,
  • CCTV,
  • Optical Fiber,
  • Bamboo furniture, Swimming pools, and padding pools,
  • Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings 
  • Services- The services which will fall under the imposition of 18% tax rate would be IT Services, Financial Services, Restaurants falling under 5-star hotels, Hotel rooms with tariff between Rs, 2500 and Rs 7500 and also the AC Hotels that serve liquor,  Branded garments and telecom services.

Highest GST Tax Rate Items (28% GST Products)

Following are the goods and services which fall under the tax slab of 28%:

  • Bidis,
  • chewing gum,
  • molasses,
  • chocolate not containing cocoa,
  • waffles and wafers coated with chocolate,
  • pan masala,
  • aerated water,
  • paint,
  • deodorants,
  • shaving creams,
  • after shave,
  • hair shampoo,
  • dye,
  • sunscreen,
  • wallpaper,
  • ceramic tiles,
  • water heater,
  • dishwasher,
  • weighing machine,
  • washing machine,
  • ATM,
  • vending machines,
  • vacuum cleaner,
  • shavers,
  • hair clippers,
  • automobiles,
  • motorcycles,
  • aircraft for personal use,
  • Services – The identified services under the highest tax slab of GST are- hotels with room tariffs above Rs 7,500, race club betting, 5-star hotels, cinema, Private-run lotteries authorized by the states.

Based on the above-detailed percentage tax slab of GST, Many present items have a revised rate set. Consumers are eager to know the value of the items once GST would be applied from July 1.  So far 66 items with revised rates have been procured. Please click on the below link to view the list of revised items:

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