Here is the GST Rate Chart for Financial Year 2025–26, based on the latest structure under the Goods and Services Tax Act. These rates are subject to any future changes by the GST Council.
GST Rate Structure
| Slab | GST Rate | Applicable Items/Services |
| 0% | Nil | Essential items like fresh vegetables, fruits, milk, eggs, education services, health care |
| 5% | Low rate | Food items, cab rides (Ola/Uber), rail travel, footwear below ₹1,000, books, small restaurants |
| 12% | Medium-Low | Processed food, business class air travel, cell phones, garments above ₹1,000, fertilizers |
| 18% | Standard | AC hotels, financial services, software, telecom, branded garments, restaurants (AC) |
| 28% | Highest slab | Luxury items: cars, air conditioners, large appliances, sin goods (tobacco, aerated drinks), movie tickets above ₹100 |
GST on Major Goods
| Item | GST Rate |
| Gold & precious metals | 3% |
| Rough diamonds | 0.25% |
| Petrol, diesel, alcohol | Not under GST (Still under VAT/Excise) |
| Two-wheelers (<350cc) | 28% + 0% Cess |
| Cars (luxury/utility) | 28% + Cess (1%–22%) |
| Mobile phones | 12% |
| Electric vehicles | 5% |
GST on Services
| Service Type | GST Rate |
| Education (non-profit) | Exempt |
| Health care (basic) | Exempt |
| Hotels (room < ₹1,000/day) | Exempt |
| Hotels (₹1,001–₹7,500/day) | 12%–18% |
| Hotels (above ₹7,500/day) | 18% |
| AC restaurants | 18% |
| Non-AC restaurants | 5% (no ITC) |
| Works contract | 18% |
| Online gaming (wager-based) | 28% (from Oct 2023 onwards) |
Special GST Cess (on top of 28%)
| Item | GST Cess |
| Cigarettes | 5%–290% + ₹ compensation cess |
| Aerated drinks | 12% |
| Motor vehicles (luxury/SUVs) | 1% to 22% |