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HSN › GST rate slabs
GST rate slabs now in force
From 22 September 2025 GST on goods moved to new rate schedules (Notification 9/2025-Central Tax (Rate)). Most goods now fall in two main rates, 5% and 18%, with 40% for a short list of demerit and luxury goods.
Rates for goods
| GST | CGST + SGST | Used for (broadly) |
|---|---|---|
| 5% | 2.5% + 2.5% | Everyday and essential goods, many foods, medicines |
| 18% | 9% + 9% | The standard rate for most goods |
| 40% | 20% + 20% | Demerit and luxury goods (for example aerated drinks, larger cars); tobacco and pan masala from 1 February 2026 |
| 3% | 1.5% + 1.5% | Gold, silver and jewellery |
| 1.5% | 0.75% + 0.75% | Cut and polished diamonds and precious stones |
| 0.25% | 0.125% + 0.125% | Rough diamonds |
| Nil | 0 | Goods exempted by notification |
On an inter-state sale the same total is charged as IGST.
What changed
- 22 September 2025 (GST 2.0): the old 12% and 28% rates went out of the main goods notification. Most 12% goods moved to 5% and most 28% goods to 18%.
- 12% still exists for a few goods: bricks and earthen roofing tiles under Notification 14/2025-Central Tax (Rate).
- 1 February 2026: the last 28% schedule was removed (Notification 19/2025-Central Tax (Rate)). Tobacco and pan masala moved to 40%, biris to 18%.
- Compensation cess ended on most goods on 22 September 2025, and on tobacco and pan masala from 1 February 2026. A normal invoice dated from 1 February 2026 needs no cess column.
Services
Service rates are set by Notification 11/2017-Central Tax (Rate), amended by Notification 15/2025-Central Tax (Rate) from 22 September 2025. Most services are at 18%. Some are at 5%, often without input tax credit, for example hotel rooms below ₹7,500 a day. Conditions differ by service and were changed again in 2026, so check the exact entry before you bill.
This page gives the slabs only. The rate for your item depends on its full HSN or SAC code and the exact description in the notification. Use the GST portal HSN search or CBIC's rate pages, and ask your accountant when the description is close to two entries. Rates as of November 2026.
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