GST Rates in India 2026: Updated List with HSN Codes

July 2026

GST (Goods and Services Tax) in India has four main tax slabs: 5%, 12%, 18%, and 28%. Understanding which slab applies to your product or service is crucial for businesses, freelancers, and e-commerce sellers.

GST Slabs in India 2026

5% GST Items

Essential items and basic services: packaged food items, tea, coffee, spices, footwear below ?1,000, apparels below ?1,000, and economy-class air travel.

12% GST Items

Processed food, computers, mobile phones, umbrellas, sewing machines, business-class air travel, and hotel rooms below ?7,500.

18% GST Items

Most goods and services fall under this slab: toothpaste, soap, hair oil, capital goods, IT services, telecom services, hotel rooms between ?7,500-?25,000, and restaurant services (non-AC).

28% GST Items

Luxury and demerit goods: luxury cars, cigarettes, aerated drinks, consumer durables like washing machines and air conditioners, and hotel rooms above ?25,000.

How to Calculate GST

Calculating GST is straightforward. Use our GST Calculator to instantly add or remove GST from any amount with a clear tax breakup.

Add GST: Amount × (1 + GST%)
Remove GST: Amount ÷ (1 + GST%)

GST Composition Scheme

Small businesses with turnover up to ?1.5 crores can opt for the composition scheme and pay GST at a lower rate (1% for traders, 6% for restaurants) with simpler compliance.

Try the tool: GST Calculator