GST Rates

                          GST RATES 

                                 Exempted from GST

Goods

·         Poultry Products – Fresh Meat, Fish, Chicken, Eggs

·         Dairy Products – Milk, Curd, Butter Milk, Jaggery (Gur), Lassi, unpacked Paneer

·         Fresh Fruits & Vegetables

·         Food Items – Natural Honey, Flour (Atta & Maida), Pulses, Basmati Rice, Gram Flour (Besan), Bread, Vegetable Oil, Religious Sweets (Prasad), Common Salt

·         Cosmetics & Accessories – Bindi, Vermillion (Sindoor), Bangles

·         Stationery – Stamps, Judicial Papers, Printed Books, Newspapers

·         Handloom Products

·         Contraceptives

Services

·         Hotel Services priced at less than INR 1000

·         Education (exemption continued from before)

·         Healthcare (exemption continued from before)

                                          GST at 5%

Goods

·         Dairy Products – Skimmed Milk Powder, Milk food for babies, Condensed milk, Packaged Paneer, Cream

·         Frozen Vegetables

·         Food Items – Sugar, Spices, Edible Oil, Pizza Bread, Rusk, Sweets, Fish Fillets, Tapioca (sabu daana)

·         Beverages – Coffee, Tea, Juices

·         Fuel – Kerosene, LPG, Coal

·         Common Utilities – Broom

·         Medical Goods – Medicines, Stents

·         Newsprint

·         Lifeboats

Services

·         Railway Travel

·         Economy Class Air Travel 

·         Cab Aggregators (e.g. Uber & Ola)

                                GST at 12%

Goods

·         Dairy Products – Butter, Cheese, Ghee

·         Packaged Dry Fruits

·         Food Items – Snacks (Namkeen & Bhujia), Packaged Chicken, Sausages

·         Beverages – Fruit Juices, Packed Coconut Water

·         Personal Hygiene – Tooth Powder

·         Stationery – Colouring Books, Picture Books

·         Common Utilities – Sewing Machine, Umbrella

·         Ayurvedic Medicine

·         Incense Sticks (Agarbatti)

·         Mobile Phones

Services

·         Non-AC Hotels & Restaurants

·         Business Class Air Travel

·         Work Contracts

                                      GST at 18%

Goods

·         Dairy Products – Ice Cream

·         Preserved Vegetables

·         Food Items – Flavoured refined sugar, Pasta, Corn Flakes, Pastries, Cakes, Jams, Sauces, Soups, Instant Food Mixes, Processed Foods

·         Beverages – Mineral Water

·         Personal Hygiene – Tissues, Toilet Paper, Hair Oil, Soap Bars, Toothpaste

·         Stationery – Note Books, Envelopes, Fountain Pens

·         Electronic Equipment – Printed Circuits, Speakers, Monitors

·         Camera

·         Iron & Steel Products

Services

·         AC Hotels & Restaurants that serve liquor

·         Telecom Services

·         IT Services

·         Financial Services

                                             GST at 28%

Goods

·         Food Items – Chocolates, Chewing Gum, Custard Powder

·         Beverages – Aerated Water

·         Personal Hygiene – Deodorants, Shaving Cream, After Shave, Hair Shampoo, Dye, Sunscreen, Perfume, Face Creams, Detergents

·         White Goods – Vacuum Cleaner, Shavers, Hair Clippers, Washing Machines, Dish Washers, Water Heaters & other Home Appliances

·         Automobiles & Motor Vehicles*

·         Housing Materials – Paint, Wallpaper, Ceramic Tiles, Cement

·         Weighing Machines, Vending Machines, ATM

·         Fireworks

·         Luxury / Demerit Goods* – Pan Masala, Tobacco, Aerated Drinks & Motor Vehicles

Services

·         Rooms and Restaurants in 5-star hotels

·         Race course betting

Cinema etc.