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 |
||
| 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
Where should I be VAT registered?
Get a free online, Europe-wide, VAT assessment in minutes.
