Indian GST rates
India operates 4 GST rates. Certain goods and services are also zero rated and exempt. Key rates are listed below:
India VAT rates |
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| Rate | Type | Which goods or services |
| 28% | Higher | Consumer durables, Air Conditioning, Automobiles, Cement, Chocolate, Accommodation above Rs 7,500 |
| 18% | Standard | Telephony, Banking, Insurance, Accommodation between Rs 2,500 and Rs 7,499 per night, Restaurants with alcohol license, Entrance to Cultural and Entertainment events, Capital Goods, Heavily Processed Foods; Cinema tickets; TVs, Video cameras; Games consuls; Frozen vegetables and Engine parts |
| 12% | Standard | Restaurants (non-air conditioned), Business Class air travel, Construction Intellectual Property temporary transfers, Dried Fruit, Confectionery. Frozen meat, other foodstuffs, Mobile phones, Accommodation between 1,000 and Rs 2,499 per night |
| 5% | Reduced | Privately-provided Transport including Car Sharing, Advertising, Sugar, Tea and Coffee, Cooking Oil, Medicine |
| 0% | Reduced | Basic foods, including: fish, meat, dairy, vegetables, bread, salt. Postal services. Books and newspapers. Accomodiation below Rs 999 per night |
Latest Indian news
Sep 21, 2019
India's GST Council has announced a range of tax stimuli, including a reduction in the Goods and Services Tax rate on hotel accommodation...
December 28, 2018
The Indian Goods and Services Tax Council has agreed on to cut the GST rate on over 20 goods and services. The reductions, mostly from the 28% to 18% rate, will come in on 1 January 2019
December 06, 2018
Following the technical issue on the July 2017 introduction of Goods and Services Tax in India, a new simplified GST return will be launched from April 2019