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...