| Commodities | GST RATE |
|---|---|
| Essential farm produced mass consumption items like milk, cereals, fruits, vegetable, jaggery (gur), food grains, rice and wheat | NIL |
| Common use and mass consumption food items such as spices, tea, coffee, sugar, vegetable/ mustard oil; newsprint, coal and Indian sweets | NIL |
| Silk and jute fibre | NIL |
| Gold, Silver and Processed Diamonds | 3% |
| Fertilizers, Biogas | 5% |
| Branded atta, wheat, pulses, maida, gram flour (besan) | 5% |
| Railway freight | 5% |
| Pharma (Life saving drugs) | 5% |
| Footwear up to Rs. 500 | 5% |
| Cotton and natural fibre | 5% |
| Packaged foods like pickles, tomato sauce, mustard sauce and fruit preserves | 12% |
| Ayurvedic and homeopathy medicines | 12% |
| Processed foods | 12% |
| Fruit juices, live animals, meats, butter & cheese | 12% |
| Mobile phones | 12% |
| Readymade garments | 12% |
| Computer printers | 18% |
| Footwear above Rs. 500 | 18% |
| All FMCG goods like hair oil, soaps, toothpaste and shampoos; chemical and industrial use intermediaries | 18% |
| LPG stoves, military weapons, electronic toys | 18% |
| Pastries, cakes, pasta, ice creams, soups | 18% |
| Man made fibre and yarn | 18% |
| White and brown goods like TV, refrigerator, AC, washing machines, microwave ovens; soft drinks and aerated beverages | 28% |
| Cement, wall putty, paint, wallpaper | 28% |
| Perfumes, revolver, pistols | 28% |
| Chocolates, chewing gum, waffles containing chocolate | 28% |
| Luxury and de-merits goods and sin category items e.g. tobacco, pan masala | 28% + cess |
| Small cars – petrol driven | 28% + 1% cess |
| Small cars – diesel driven | 28% + 5% cess |
| Cigarettes | 28% + 5% cess |
| Luxury cars | 28% + 15% cess |
| Heavy bikes, Luxury yachts, private jets | 31% |
GST rates for Services
| Services | GST RATE |
|---|---|
| Sleeper, metro tickets and seasonal passes | NIL |
| Outsourcing (in industries such as gems and jewellery, textiles) | 5% |
| Railways (AC) | 5% |
| Restaurants with annual turnover less than Rs. 50 lakhs | 5% |
| Cab aggregators like Ola, Uber | 5% |
| Hotels with tariff Rs. 1,000 – 2,500 | 12% |
| Non-AC restaurants without liquor license | 12% |
| Real estate (Work contracts) | 12% |
| State run lotteries | 12% |
| Airlines (Business class) | 18% |
| Telecom, financial service | 18% |
| Hotel room tariff Rs. 2,500 – 7,500 | 18% |
| Hotel room tariff above Rs.7,500 | 28% |
| AC restaurants with liquor license | 18% |
| Movie tickets below Rs. 100 | 18% |
| Movie tickets above Rs. 100 | 28% |
| 5 star hotels | 28% |
| State authorized lotteries | 28% |
Source: www.myloancare.in