What are the GST slabs in India in 2026?

Under GST 2.0 there are three slabs plus nil: 5% for necessities, 18% for most goods and services, and 40% for luxury and demerit goods. Special rates continue for rough diamonds (0.25%) and gold and jewellery (3%).

What happened to the 12% and 28% GST slabs?

Both were abolished in the GST 2.0 rate rationalization. Items at 12% moved to 5% or 18%; items at 28% moved to 18% or 40% depending on whether they are mass-market or luxury/demerit goods.

What is the GST rate on everyday food items?

Unbranded and fresh food — milk, vegetables, fruits, bread, eggs — is nil-rated. Packed and branded staples such as sugar, tea, edible oils and spices are at 5%. Most processed and packaged foods are at 18%.

What attracts the 40% GST rate?

The 40% slab covers demerit and luxury goods: tobacco and pan masala, aerated and caffeinated drinks, cars above ₹20 lakh, motorcycles above 350cc, yachts and private aircraft.

How do I find the GST rate for a specific product?

Look the product up by name or HSN code. DoAide's free HSN finder returns the code and current GST rate for thousands of goods and services, no login needed.

GST Rates in India 2026: Complete List of All Slabs

Updated October 2026 · 9 min read

GST 2.0 collapsed India's five-slab structure into three working rates plus nil. This is the complete 2026 picture — every slab, what sits in it, the special rates that survive outside the slabs, and where the old 12% and 28% goods went. To check one specific product, the fastest route is the HSN code finder; to compute tax on an amount, the GST calculator.

All GST Slabs at a Glance

Rate	Category	Typical items
0% (Nil)	Essentials	Fresh food, milk, bread, eggs, books, healthcare, education, health & life insurance
0.25%	Special	Rough diamonds and unworked precious stones
3%	Special	Gold, silver, platinum and jewellery
5%	Necessities	Packed staples, tea, sugar, spices, footwear & apparel (mass-market), public transport, economy air travel, restaurants, jewellery making charges
18%	Standard	Electronics, smartphones, cement, furniture, IT & professional services, telecom, financial services, commercial rent, most processed food
40%	Luxury & demerit	Tobacco, pan masala, aerated drinks, cars above ₹20 lakh, bikes above 350cc, yachts

0% — Nil-Rated and Exempt

Fresh fruits, vegetables, milk, curd, eggs, unbranded cereals and flour
Bread, salt, jaggery
Printed books, newspapers, children's drawing books
Healthcare by clinical establishments; education up to higher secondary
Health insurance and life insurance premiums
Residential rent to individuals (see the rental income guide)

5% — Common Necessities

Packed and branded food staples: sugar, tea, coffee, edible oils, spices, paneer
Mass-market apparel and footwear
Domestic LPG, agricultural implements, fertilizers
Public transport, rail tickets, economy-class air travel, metered cabs
Restaurants (standalone, without ITC)
Life-saving drugs, cancer medicines, medical devices (most)
Under-construction homes effectively 1% (affordable) and 5% (other) — see the real estate calculator

18% — The Standard Rate

Most of the economy sits here. Highlights:

Electronics: smartphones, laptops, TVs, cameras, appliances
Construction inputs: cement, paints, tiles, steel products
All standard services: IT, consulting, legal, accounting, telecom, banking and financial services, advertising
Commercial property rent and co-working
Processed and packaged foods, chocolates, ice cream
Hotels (most tariffs), outdoor catering
Two-wheelers up to 350cc and cars below the luxury threshold

40% — Luxury and Demerit Goods

Tobacco products, cigarettes, pan masala, gutkha
Aerated and caffeinated beverages
Cars above ₹20 lakh; motorcycles above 350cc
Yachts, private aircraft, betting and casinos

The compensation cess that used to ride on top of 28% was phased out when the slab was abolished — the 40% rate is now the whole tax.

Special Rates Outside the Slabs

0.25% — rough diamonds and unworked precious stones
3% — gold, silver, platinum, jewellery (making charges at 5% — the GST on gold calculator handles both legs)
Effective 1% / 5% — under-construction residential property, after the one-third land abatement

Where the Old 12% and 28% Goods Went

Previously	Now	Examples
12%	5%	Butter, ghee, packaged dry fruits, umbrellas, bicycles
12%	18%	Business-class air travel, branded garments above ₹2,500
28%	18%	ACs, dishwashers, small cars, cement
28% + cess	40%	Tobacco, aerated drinks, luxury cars

Migrating prices or contracts across the change? The rate comparison tool shows old vs new side by side, and the rates list guide breaks the slabs down category by category.