Indian GST rates

India operates 4 GST rates.  Certain goods and services are also zero rated and exempt.  Key rates are listed below:

Indian GST rates

Rate Type Which goods or services
28% Higher Cinema tickets, consumer durables,TVs, 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
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

India cuts GST on range of supplies

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 

India simplified GST returns April 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

India confirms e-commerce withholding GST rates

September 26, 2018

India has confirmed the GST withholding rates for online marketplaces handling third party transactions. Tax Collected at Source (TCS) is a means of collecting income...