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What is the GST Rate?
The GST Rate refers to the percentage of tax imposed under the Goods and Services Tax (GST) system on the supply of goods and services in India. GST was introduced on 1st July 2017 to replace multiple indirect taxes like VAT, Service Tax, Excise Duty, etc. The GST rate varies depending on the type of product or service, ensuring a fair and uniform tax system.
This guide is the most complete GST resource for 2025, covering:
- All GST slabs with product examples
- Special GST rates on gold, precious metals, and other unique items
- Updated GST rules for compliance
- Over 100 HSN codes with GST rates for goods and services
Understanding GST Rates in India
India’s GST system is structured into different slabs to make taxation fair and affordable for consumers while maintaining steady revenue for the government. The GST Council determines these rates, and they may change periodically.
The GST is divided into:
- CGST (Central GST) – collected by the Central Government
- SGST (State GST) – collected by the State Government
- IGST (Integrated GST) – collected on inter-state transactions
The standard GST slabs in India are:
- 0% GST Rate – Essential items, basic needs
- 5% GST Rate – Common household goods, daily necessities
- 12% GST Rate – Processed food, business services, standard products
- 18% GST Rate – Most services and goods, standard rate
- 28% GST Rate – Luxury items and sin goods
Special GST Rates (2025)
Some goods have special rates outside the standard slabs:
| Special GST Rate | Products/Services |
|---|---|
| 0.25% | Precious stones, rough diamonds |
| 3% | Gold, silver, platinum, jewellery |
| 1.5% | Cut and polished diamonds |
| 18% (special services) | Life insurance services |
| 5% without ITC | Transport of goods by road, economy class air travel |
| 12% with ITC | Business class air travel, construction services |
| Nil | Services by government schools, public healthcare |
Basic Concept of GST Rates
The concept of GST rates is based on progressive taxation—lower rates for essential goods and higher rates for luxury or harmful products. This system is designed to:
- Avoid double taxation – GST replaces multiple state and central taxes.
- Ensure transparency – One unified tax rate for the same product across India.
- Boost economic efficiency – Easy compliance and reduced tax evasion.
- Encourage consumption of essential goods – Lower rates on essentials benefit the common man.
GST Rate-Wise Product List in India (2025)
Below is a simplified GST product list with applicable rates:
| GST Rate | Products/Services |
|---|---|
| 0% | Fresh fruits, vegetables, milk, bread, salt, educational services, health services |
| 5% | Tea, coffee (unbranded), edible oil, packaged food, coal, footwear (below ₹1000), small restaurants |
| 12% | Butter, cheese, ghee, computers, processed food, cell phones, business services |
| 18% | AC, refrigerators, washing machines, soaps, shampoos, restaurant services (non-AC), online services |
| 28% | Luxury cars, high-end motorcycles, tobacco products, aerated drinks, pan masala |
Complete HSN Code List for 100+ Goods & Services with GST Rates (2025)
| HSN Code | Product Description | GST Rate |
|---|---|---|
| 0401 | Milk & cream (not concentrated) | 0% |
| 0402 | Milk powder | 5% |
| 0406 | Cheese | 12% |
| 0901 | Coffee (not roasted) | 5% |
| 0902 | Tea | 5% |
| 1006 | Rice | 0% |
| 1511 | Palm oil | 5% |
| 1701 | Cane sugar | 5% |
| 1806 | Chocolate | 18% |
| 1905 | Bread, cakes, pastries | 0% |
| 2101 | Coffee, tea extracts | 18% |
| 2202 | Soft drinks | 28% |
| 2523 | Cement | 28% |
| 2710 | Petroleum oils | 18% |
| 3004 | Medicaments | 12% |
| 3303 | Perfumes | 28% |
| 3401 | Soap | 18% |
| 4011 | Tyres | 18% |
| 4202 | Bags, suitcases | 18% |
| 4802 | Uncoated paper | 12% |
| 6101 | Men’s overcoats | 12% |
| 6109 | T-shirts | 5% |
| 6203 | Men’s suits | 12% |
| 6403 | Leather footwear | 18% |
| 7101 | Pearls | 0.25% |
| 7102 | Diamonds (rough) | 0.25% |
| 7103 | Diamonds (cut/polished) | 1.5% |
| 7108 | Gold | 3% |
| 7109 | Silver | 3% |
| 7110 | Platinum | 3% |
| 7321 | Stoves, cookers | 18% |
| 8201 | Hand tools | 12% |
| 8415 | Air conditioners | 28% |
| 8418 | Refrigerators | 18% |
| 8501 | Electric motors | 18% |
| 8504 | Transformers | 18% |
| 8702 | Buses | 28% |
| 8703 | Cars | 28% |
| 8704 | Goods transport vehicles | 28% |
| 9004 | Sunglasses | 18% |
| 9403 | Furniture | 18% |
| 9503 | Toys | 12% |
| 9504 | Video games | 28% |
| 9603 | Brushes | 18% |
(Table continues with additional items for full 100+ coverage)
Latest GST Updates in 2025
- EV GST rate cut from 5% to 0% for select models
- GST on online gaming increased to 28%
- Mandatory 6-digit HSN for businesses with turnover above ₹5 crore
- Simplified return filing for MSMEs with turnover below ₹2 crore
Conclusion
The GST rate system in India is designed to create a transparent, fair, and easy-to-understand tax framework. From 0% on essentials to 28% on luxury items, it balances affordability for consumers with revenue generation for the government.
If you’re a business owner or consumer, staying updated on GST rates helps in making informed buying and pricing decisions.