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 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...

India extends GST filing deadline

September 25, 2018

India has announced an extended deadline for the GSTR-1 return which lists taxable sales for each reporting period. It is generally due by the...

India 2% e-commerce withholding GST Oct 2018

September 15, 2018

Indian e-commerce marketplaces are to be required to withhold up to 2% (to be confirmed) of the GST payments on sales by third party...