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Search any product or service to find its current GST rate. Includes HSN/SAC code, category, and old vs new rate comparison for items affected by GST 2.0 slab rationalization.
Showing 95 of 95 items
Rice (non-basmati, loose)
Wheat
Fresh vegetables
Fresh fruits
Milk
Eggs
Salt
Natural honey
Jaggery (gur)
Books, newspapers
Basmati rice (branded)
Sugar
Tea (packaged)
Coffee (packaged)
Edible oils
Spices (packaged)
Coal and coke
LPG (domestic)
Footwear below ₹1,000
Curd, lassi, buttermilk (branded)
Paneer (branded)
Medicines (formulations)
Rate changed ↑ from 12% in GST 2.0
Fertilizers
Mobile phones
Rate changed ↑ from 12% in GST 2.0
Laptops and computers
Printers
Air conditioners
Refrigerators
Washing machines
LED lights
Rate changed ↑ from 12% in GST 2.0
Cement
Iron and steel
Aluminium
Copper articles
Paints and varnishes
Furniture (wooden)
Rate changed ↑ from 12% in GST 2.0
Mattress
Readymade garments above ₹1,000
Rate changed ↑ from 12% in GST 2.0
Readymade garments below ₹1,000
Footwear above ₹1,000
Soap and detergent
Toothpaste
Hair oil
Biscuits (all types)
Chocolate
Ice cream
Aerated drinks, carbonated water
Fruit juice (packaged)
Rate changed ↑ from 12% in GST 2.0
Motor cars (petrol < 1200cc)
Motor cars (SUV, luxury)
Two-wheelers
Tyres and tubes
Petrol (outside GST)
Diesel (outside GST)
Gold and jewellery
Silver articles
Diamond (rough)
IT services (software development)
Consulting services
Legal services
Chartered Accountant services
Restaurant (non-AC)
Restaurant (AC / star hotel)
Hotel room (below ₹1,000)
Hotel room (₹1,000-₹7,500)
Rate changed ↑ from 12% in GST 2.0
Hotel room (above ₹7,500)
Cab / ride-hailing services
Goods transport (GTA)
Telecom services
Banking and financial services
Insurance services
Real estate (under construction)
Real estate (affordable housing)
Cement clinker
Marble and granite
Ceramic tiles
Sanitary ware
Plywood
Stationery (pen, pencil)
Rate changed ↑ from 12% in GST 2.0
Paper and paperboard
Rate changed ↑ from 12% in GST 2.0
Gym and fitness equipment
Toys
Rate changed ↑ from 12% in GST 2.0
Musical instruments
Pet food
Batteries
Rate changed ↓ from 28% in GST 2.0
Solar panels and modules
Electric vehicles
Packaged drinking water (20L+)
Rate changed ↑ from 12% in GST 2.0
Packaged drinking water (below 20L)
Hand sanitizer
Face mask (medical)
Surgical gloves
Rate changed ↑ from 12% in GST 2.0
Spectacle lenses
Rate changed ↑ from 12% in GST 2.0
Hearing aids
Wheelchairs
The most significant change in GST 2.0 is the rationalization of the 12% slab. The GST Council decided to simplify the rate structure by merging the 12% and 18% slabs into a single 18% standard rate for most goods and services. This means items that were previously at 12% have largely moved to 18%.
The rationale is straightforward: having too many slabs creates confusion, classification disputes, and litigation. With fewer slabs, businesses spend less time worrying about which rate applies and more time on actual compliance.
However, essential items that were at 12% (like certain food items and agricultural inputs) have been moved down to 5% instead of up to 18%, to protect consumer interests. The net effect is a cleaner structure with 4 main slabs: 0%, 5%, 18%, and 28%.
| Rate | Category | Examples |
|---|---|---|
| 0% | Essential/exempt items | Fresh food, milk, eggs, books, hearing aids |
| 5% | Mass consumption goods | Sugar, tea, edible oils, coal, economy footwear, restaurants |
| 18% | Standard rate | Most goods and services — electronics, FMCG, IT, banking |
| 28% | Luxury/demerit goods | Cars, AC, cement, aerated drinks, tobacco, gym equipment |
Last updated: May 2026 | Based on CBIC notifications and GST Council decisions