GST Rate Slabs in India — Complete Guide
India's GST has 5 rate slabs: 0%, 5%, 12%, 18%, and 28%. Find the correct GST rate for any product or service, understand which slab applies, and see real invoice examples with rupee calculations.
GST Slab Overview
| GST Rate | Category | Key Examples | Details |
|---|---|---|---|
| 0% | 0% (Nil Rate) | Fresh fruits & vegetables, Rice & wheat (unpackaged), Milk (unpackaged) | View → |
| 5% | 5% GST Rate | Packaged food grains (branded rice, atta), Edible oils (refined), Sugar | View → |
| 12% | 12% GST Rate | Butter, cheese & ghee, Edible preparations (ketchup, sauces), Medicines (non-essential) | View → |
| 18% | 18% GST Rate | Electronics & electrical goods, Machinery & industrial equipment, Iron & steel products | View → |
| 28% | 28% GST Rate | Passenger motor vehicles (cars), Two-wheelers above 350cc, Aerated beverages & energy drinks | View → |
0% (Nil Rate) GST Slab
Goods and services taxable at 0% (nil rate) under GST. No GST is charged on these supplies, but they are still reportabl...
5% GST Rate GST Slab
Essential goods and services taxable at 5% GST. This slab covers basic necessities, food items, essential pharma, and ke...
12% GST Rate GST Slab
Processed food, some goods and intermediate products, and specific services taxable at 12% GST — a middle bracket aimed...
18% GST Rate GST Slab
The standard GST rate for most goods and services in India. The majority of manufactured goods, industrial products, and...
28% GST Rate GST Slab
The highest GST slab for luxury goods, sin goods (tobacco, alcohol), and certain demerit goods. Many items in this categ...
How GST Rate Slabs Work
GST in India operates on a dual structure: Central GST (CGST) collected by the central government, and State GST (SGST) collected by state governments. For intra-state transactions (buyer and seller in the same state), both CGST and SGST apply equally, each at half the headline rate. For inter-state transactions, Integrated GST (IGST) applies at the full rate.
| GST Rate | Intra-State (CGST + SGST) | Inter-State (IGST) |
|---|---|---|
| 5% | 2.5% + 2.5% | 5% |
| 12% | 6% + 6% | 12% |
| 18% | 9% + 9% | 18% |
| 28% | 14% + 14% | 28% |
Frequently Asked Questions
How many GST rate slabs are there in India?
India has 5 primary GST rate slabs: 0% (nil rated), 5%, 12%, 18%, and 28%. Additionally, a GST Compensation Cess is levied on some goods in the 28% bracket (luxury goods, tobacco, aerated drinks). Petrol, diesel, and alcohol are currently outside the GST framework.
What is the most common GST rate in India?
18% is the most common GST rate, covering the broadest range of goods and services. It applies to most manufactured industrial goods, electronics, chemicals, cosmetics, and almost all professional services including IT, legal, accounting, advertising, and financial services.
Which goods attract 0% GST?
Fresh fruits and vegetables, unpackaged cereals, books and newspapers, educational materials, fresh milk, fresh fish and meat, salt, fresh flowers, and agricultural seeds for sowing attract 0% (nil rate) GST. These items must still be reported in GSTR-1 as nil-rated supplies.
Can I claim ITC at all GST rates?
Yes, ITC is available regardless of the GST rate (5%, 12%, 18%, or 28%), subject to standard eligibility conditions. Key exceptions: ITC is not available on restaurant bills (5% GST), health insurance premiums (18%), and blocked credits under Section 17(5) of the CGST Act (motor vehicles for personal use, construction of immovable property).
Calculate GST at Any Rate — Free Tool
Enter your product value and GST rate — CGST/SGST/IGST auto-calculated for any Indian state.