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GST Rates & Tax Slabs Guide in India
Under Indian Goods and Services Tax legislation, goods and services are categorized into five major tax rate slabs: 0%, 5%, 12%, 18%, and 28%. Use our guide below to verify the correct rate for your invoice line items.
| Tax Slab | Category Description | Common Goods & Services Included |
|---|---|---|
| 0% | Nil Rated & Exempted | Fresh vegetables, milk, unbranded food grains, bread, salt, curd, books, prasadam. |
| 5% | Essential Mass Consumption | Apparel under ₹1,000, packaged food grains, tea, coffee, edible oils, spices, footwear under ₹1,000, domestic LPG. |
| 12% | Standard Lower Rate | Apparel above ₹1,000, processed food, butter, cheese, ghee, mobile phones, computers, notebooks, diagnostic kits. |
| 18% | Standard General Rate (Most Goods & Services) | IT services, telecom, financial services, hair oil, toothpaste, soaps, industrial machinery, capital goods, consulting. |
| 28% | Luxury & Sin Goods | Automobiles, motorcycles, air conditioners, refrigerators, cement, aerated drinks, pan masala. |
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