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GST Rates on Goods and Services under various Tax Slabs 2020

Puneet Taneja 
on 24 September 2020

LinkedIn


GST - Introduction

GST legislation has been in place from 1 July 2017. It was the biggest tax-related reform the country has seen, and it has eliminated a lot of cascading taxes that were levied previously. For those who are new to GST, it stands for Goods and Services Tax. It’s a tax classified into three types. The first 2 are taxes that are applied in intra-state transactions, and the latter is for inter-state transactions:

  • CGST - Central GST
  • SGST - State GST
  • IGST - Integrated GST

GST Council revises the GST rates every now and then.

Taxes to be subsumed under GST are Excise Duty, Service Tax, Central Sales Tax, Surcharge & Fees, VAT, Taxes on Lottery, Luxury Tax, Entry Tax, Entertainment Tax (These are the parts of Central Tax & State Tax)

GST Tax Rates on Goods and Services

The GST council has fitted over 1300 goods and 500 services under four tax slabs of 5%, 12%, 18% and 28% under GST. This is aside from the tax on gold that is kept at 3% and rough precious and semi-precious stones that are placed at a special rate of 0.25% under GST.

Consumer and daily necessity goods are low or nil rate of tax whereas goods and services that are luxurious are charged at a higher rate of tax.

Goods like sanitary napkins, raw material used in brooms, Saal leaves and fortified milk, fruits, vegetables, bread, salt, bindi, curd, sindoor, natural honey, bangles, handloom, besan, flour, eggs, stamps, printed books, judicial papers, newspapers are exempt from tax.

GST Rates on Goods

GST Rates on Goods and Services under various Tax Slabs, 2020

5% GST Tax Slab Items

12% GST Tax Slab Items

18% GST Tax Slab Items

28% GST Tax Slab Items

Sugar

Ghee

Biscuits

Waffles and wafers coated with chocolate

Tea

Butter

Flavored refined sugar

Sunscreen

Sliced Mango

Fruit juice

Movie tickets priced above Rs. 100

Dye

Ayurvedic Medicine

Almonds

Monitors and television screens

Hair clippers

Skimmed milk

Sugar boiled confectionery

Tyres

Ceramic tiles

ICDS Food Packages

20-litre packaged drinking water bottle

Power banks of lithium ion batteries, small sport-related items, video games, carriage accessories for disabled

Wallpaper

Milk food for babies

Drip Irrigation System

Washing machine

Dishwasher

Edible oils

Biodiesel and select biopesticides

Vacuum cleaner

Automobiles Motorcycles

Khakra& Plain Chapati

Mechanical Sprayers

Cakes

Aircraft for personal use

Roasted coffee beans

Handbags including pouches and purses

Pastries

Pan masala

Packed paneer

Jewelry box

Preserved vegetables

Tobacco

Frozen vegetables

Wooden frames for painting

Soups

Cigarette

Cashew nuts

Photographs

Suitcase

Bidis

Spices

mirrors etc

Vanity case

Cement

Unbranded Namkeen

Ornamental framed mirrors

Briefcase

Yachts

Pizza bread

Brass Kerosene Pressure Stove

Chocolates

Weighing machine ATM

Rusk

Art ware of iron

Ice cream

Vending machines

Sabudana

Hearing aid parts and accessories

Chewing Gum/Bubble Gum

Aerated water

Fish fillet

Bamboo wood building joinery

Pasta

 

Packaged food items

Packed coconut water

Instant food mixes

 

Fertilizers

Fertilizer-grade Phosphoric Acid

Corn flakes

 

Footwear up to Rs. 1,000

Preparations of vegetables

Curry paste

 

Apparels uptoRs. 1,000

Fruits

Mayonnaise

 

Real Zari

Nuts

Salad dressings

 

Agarbatti

Pickle

Mixed condiments

 

Domestic LPG

Murabba

Mixed seasonings

 

Straw, basketware articles, esparto

Chutney

Branded garments

 

Velvet Fabric (No Input Tax Refund)

Jam

Footwear priced above Rs. 500

 

Tamarind Kernel Powder

Jelly

Headgear

 

Mehndi Paste

Namkeen

Soap

 

Scientific and technical instruments

Bhujia

Hair oil

 

Floor covering

Frozen meat products

Deodorants

 

Plastic Waste

Packaged dry fruits

Preparation for facial make-up

 

Satellites and payloads

Animal fat sausage

Shaving

 

Ethanol- Solid biofuel pellets

Non-AC restaurants

After-shave items

 

Handmade carpets and other handmade textile floor coverings

State-run lotteries

Shampoo

 

Hand-made braids and ornamental trimming in the piece

Exercise books

Washing Powder

 

Coir mats

Notebooks

Detergent

 

Rubber Waste

Work contracts

toothpaste

 

Matting

Apparel above Rs. 1000

toiletries

 

Insulin

Tooth powder

Kajal pencil sticks

 

Paper Waste

Spoons

tissues

 

Medicines

Umbrella

computers

 

Stent

Cake servers

printed

 

Braille watches

Sewing machine

circuits

 

Braille typewriters

Ladles

printers

 

Cullet or Scrap of Glass

Forks

monitors

 

Braille paper

Tongs

camera

 

Hearing aids

Skimmers

speakers

 

Postage stamps

Fish knives

CCTV

 

Biomass Briquettes

Mobile

Electrical transformer

 

Revenue stamps

Manmade Yarn

Optical fiber

 

First-day covers

Diagnostic kits & reagents

Bidi Patta

 

Special flights for pilgrims (Economy Class)

Nil Sewing Thread of man made filaments

Mineral water

 

Stamp-postmarks

Sewing Thread of Manmade Staple Fibres

Tissues

 
 

Glasses for corrective spectacles and flint buttons

Poster Colours

 
 

Special flights for pilgrims (Business Class)

Modeling Paste for Children

 
 

Movie tickets priced below Rs. 100

Envelopes

 
 

Playing cards

Some parts of pumps

 
 

Ludo

Steel products

 
 

Carrom board

Plain Shaft Bearing

 
 

Chess board

Stationery items like clips

 
   

Washing and cleaning preparations

 
   

Paint

 
   

Water Heaters

 
   

Hair Shavers

 
   

Hair Curlers

 
   

Hair Dryers

 
   

Scent Sprays

 
   

Lithium-ion batteries

 
   

Varnishes

 
   

Safety glass

 
   

Glassware

 
   

Sheets

 
   

Fans

 
   

Light fitting

 
   

Compressors

 
   

Pumps

 
   

Sanitaryware

 
   

Leather clothing

 
   

Wristwatches

 
   

Stoves

 
   

Cutlery

 
   

Cookers

 
   

Juicer Mixer

 
   

Telescope

 
   

Binoculars

 
   

Googles

 
   

Artificial flowers

 
   

Artificial fruits

 
   

Foliage

 
   

Physical exercise equipment

 
   

Musical instruments and their parts

 
   

Electrical boards, panels, and wires

 
   

TV

 
   

AC

 
   

Fridge

 
   

Razor and razor blades

 
   

Multi-functional printers

 
   

Cartridges

 
   

Aluminum frames

 
   

Windows

 
   

Door

 
   

Water Coolers

 
   

Water Heater

 
   

Some Diesel engine parts

 
   

Stones used in flooring, marble & granite

 
   

Weighing machinery (non-electrical or electronic)

 
   

Aluminum foil Furniture

 
   

Bamboo

 

GST Rates on Services

GST Tax Slabs

Services

5%

AC and Non AC Restaurants

Takeaway Food

Restaurants in hotels with a room tariff less than Rs. 7,500 (no input credit for these restaurants)

Transport services like railways and airways

Transport of passengers by air in economy class

Supply of tour operators’ services

Selling of space for advertisement in print media

Small restaurants with a turnover of Rs. 50 Lakhs

Transport of passengers by motor cabs and radio taxis

Tailoring services

Small house-keeping service providers (No input credit available)

Crude and petroleum product transportation

Job work for footwear and leather goods

 

12%

Business-class air tickets

Hotels, inns, guest houses, which have a room tariff of Rs.1,000 and above but less than Rs.7,500 per room per night

Metro and monorail construction

Mining and drilling for crude or natural gas

Common effluent treatment plants

 

18%

Restaurants in hotels with tariffs at over Rs. 7,500

Actual bill of hotel stays below Rs. 7,500

Outdoor Catering (input tax credit to be available)

Hotels, inns, guest houses, which have a room tariff of Rs.2500 and above but less than Rs.5000 per room per night

IT services

Telecom services

Theme parks, water parks and alike

 

28%

Race club betting & gambling

Actual bill of hotel stays above Rs. 7,500

Five-star Hotels

Entertainment & Cinema

Hotels, inns, guest houses, which have a room tariff of Rs.5000 and above per room per night

 

0%

Hotel accommodation with a transaction value of 1,000 or less per day

Group insurance schemes for paramilitary forces under the Home Affairs Ministry

 
 

GST Rate List by CBIC

Below is the link of CBIC for the rate list of GST products and services as per Chapter and sections:
Goods & Service Tax, CBIC, Government of India:: GST Goods and Services Rates

 

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