GST rate chart by business type
| Item / category | GST rate |
|---|---|
| Loose, unbranded staples: rice, atta, dal, sugar, salt | Nil (0%) |
| Pre-packaged & branded staples, biscuits, namkeen, chips, instant noodles | 5% |
| Edible oils | 5% |
| Tea, coffee & spices | 5% |
| Fresh / pasteurised milk, paneer | Nil (0%) |
| Ghee, butter, cheese | 5% |
| Soap, shampoo, toothpaste | 5% |
| Detergents & household cleaners | 18% |
| Agarbatti (incense) & safety matches | 5% |
| Sanitary napkins & feminine hygiene | Nil (0%) |
| Exercise books & notebooks | Nil (0%) |
| Pens & general stationery | 18% |
| Aerated / carbonated soft drinks | 40% |
| Tobacco & pan masala (if stocked) | 40% |
Baby food rate depends on composition: milk-based (HSN 0402) is generally 5%, food-preparation-based (HSN 1901) is generally 18%. Check the pack's HSN code before billing.
| Item / category | GST rate |
|---|---|
| Listed lifesaving medicines (specified list) | Nil (0%) |
| General medicines: allopathic, Ayurvedic, Unani, Siddha, homoeopathic | 5% |
| Diagnostic kits & most medical devices | 5% |
| Clinical diapers, baby napkins & liners | 5% |
| Sanitary napkins & feminine hygiene | Nil (0%) |
| Health supplements, vitamins & nutraceuticals | 5% |
| Cosmetics, skincare & beauty products | 18% |
| Soap, personal-care & hygiene items | 5% |
Surgical instruments and specialised equipment sit on their own HSN codes outside this list, check the specific code with your GST practitioner before billing them.
| Item / category | GST rate |
|---|---|
| Paints & varnishes | 18% |
| Cement | 18% |
| Hand tools & cutlery | 18% |
| Electrical switches, wires & cables | 18% |
| PVC pipes & tiles | 18% |
| Door & furniture hinges, fittings | 18% |
Screws, nails & fasteners: sources disagree (5% on some HSN codes, 18% on others), confirm the exact HSN with your supplier invoice or GST practitioner. Adhesives, plywood and bathroom/sanitary fittings aren't reliably sourced here either, check those individually before billing.
| Item / category | GST rate |
|---|---|
| Loose, unbranded staples: rice, atta, dal, sugar, salt | Nil (0%) |
| Pre-packaged & branded staples, biscuits, namkeen, chips, instant noodles | 5% |
| Edible oils | 5% |
| Tea, coffee & spices | 5% |
| Fresh / pasteurised milk, paneer | Nil (0%) |
| Ghee, butter, cheese | 5% |
| Soap, shampoo, toothpaste | 5% |
| Detergents & household cleaners | 18% |
| Agarbatti (incense) & safety matches | 5% |
| Sanitary napkins & feminine hygiene | Nil (0%) |
| Exercise books & notebooks | Nil (0%) |
| Pens & general stationery | 18% |
| Aerated / carbonated soft drinks | 40% |
| Listed lifesaving medicines (specified list) | Nil (0%) |
| General medicines (all systems of medicine) | 5% |
| Diagnostic kits & most medical devices | 5% |
| Health supplements, vitamins & nutraceuticals | 5% |
| Cosmetics, skincare & beauty products | 18% |
| Paints, cement, hand tools, electrical wiring, PVC pipes, tiles, hinges | 18% |
| Tobacco, pan masala, sin/luxury goods | 40% |
Rates follow the GST 2.0 slabs (0% / 5% / 18% / 40%) effective 22 September 2025, when the earlier 12% and 28% slabs were largely folded into 5% and 18%. The exact rate for a product depends on its precise HSN classification and whether it's sold loose or pre-packaged/branded; this chart is a quick counter reference, not a filing document. Confirm exact classification with your GST practitioner or the GST portal before filing returns.