GST Rates List 2026: Item-Wise 0%, 5%, 18% & 40% Slabs

Search "GST rates list" and half the pages on the first screen are still wrong. One large insurer's page still lists ghee, fruit juice and mobile phones under a 12% slab that no longer exists for them. Others give you a neat four-slab chart and stop there, which is no help when a customer is standing at your counter with a tube of toothpaste and a packet of namkeen.

This list is arranged the way a shop is arranged: by aisle. For each common item you get the rate before 22 September 2025, the rate now, and a note where the answer depends on packing, price or brand. Every rate here comes from the government's own notifications and the PIB factsheet on the reform. Where something is genuinely complicated (tobacco, for one), we say so and point you to the official source rather than guess.

The four GST slabs in 2026 at a glance

Rate	What it covers, broadly	Split on an intra-state bill
0% (nil or exempt)	Unprocessed food, fresh produce, unbranded staples, education, healthcare services	No GST line
5%	Daily-use food and household goods, most medicines, mass-market clothing and footwear	2.5% CGST + 2.5% SGST
18%	The standard rate: most manufactured goods, consumer durables, most services	9% CGST + 9% SGST
40%	Luxury and "sin" goods: soft drinks, tobacco, pan masala, big cars	20% CGST + 20% SGST

Two smaller rates still exist for specialised goods: 3% on gold, silver and jewellery, and 0.25% on rough diamonds and precious stones. If you do not run a jewellery shop, you can ignore them.

For a sale to another state, the same total rate is charged as a single IGST line instead of CGST plus SGST. Our guide to the CGST, SGST and IGST difference explains when to use which.

Aisle 1: Grocery staples

Item	Before 22 Sept 2025	Now	Note
Rice, wheat, atta, dal, besan, maida, loose	Nil	Nil	Sold loose or unbranded
Same staples, pre-packed and labelled (up to 25 kg)	5%	5%	Unchanged
Salt	Nil	Nil
Sugar	5%	5%
Flavoured sugar, sugar cubes, boiled sweets	12%	5%
Edible oil (mustard, sunflower, groundnut)	5%	5%	Unchanged
Tea leaves, coffee beans	5%	5%	Unchanged
Instant coffee, tea and coffee extracts	18%	5%
Almonds, pistachios and other dried nuts	12%	5%
Dates, figs, dried guava and mango	12%	5%	Not sliced, dried mango

The rule that trips up most kirana owners is the packing rule. A bag of rice weighed out from a sack in front of the customer is nil-rated. The same rice in a sealed, labelled 5 kg bag (anything up to 25 kg that carries the declarations the Legal Metrology rules require) is taxed at 5%. Check the bag, not the grain.

Aisle 2: Packaged food and drinks

Item	Before	Now	Note
Namkeen, bhujia, mixtures (packed)	12%	5%
Biscuits, cakes, pastries	18%	5%
Chocolates and cocoa products	18%	5%
Pasta, cornflakes	12% or 18%	5%
Jams, pickles, sauces, mayonnaise	12%	5%
Fruit and vegetable juices	12%	5%	Without added carbonation
Ice cream	18%	5%
Soups and broths	18%	5%
Packaged drinking water, 20 litre jar	12%	5%
Packed tender coconut water	12%	5%
Roti, chapati, paratha, khakhra	5% to 18%	Nil
Aerated drinks, colas, soda	28% + 12% cess	40%	No separate cess now
Caffeinated and carbonated fruit drinks	28% + cess	40%

This aisle saw the biggest cuts. A ₹20 packet of biscuits used to carry ₹3.05 of GST inside its price at 18%; at 5% the same packet carries ₹0.95. The flip side is soft drinks, which moved up to a flat 40%.

Aisle 3: Dairy

Item	Before	Now
Fresh milk, loose	Nil	Nil
UHT (long-life) milk	5%	Nil
Paneer and chena, pre-packed and labelled	5%	Nil
Butter, ghee, other dairy fats	12%	5%
Cheese, condensed milk	12%	5%
Flavoured milk and milk-based drinks	12%	5%
Plant-based milk drinks	18%	5%

Aisle 4: Personal care and baby care

Item	Before	Now
Hair oil	18%	5%
Shampoo	18%	5%
Toilet soap bars	18%	5%
Toothpaste and toothbrushes	18%	5%
Shaving cream	18%	5%
Face and talcum powder	18%	5%
Baby diapers and napkins, feeding bottles	12%	5%

If you sell these items at MRP, the MRP already includes GST. A ₹105 bottle of hair oil at 5% is ₹100 of value plus ₹5 of GST. At the old 18% rate, the same ₹105 would have been ₹88.98 plus ₹16.02.

Aisle 5: Household goods

Item	Before	Now	Note
Detergent and washing powder	18%	18%	Unchanged
Steel, copper and aluminium utensils	12%	5%
Agarbatti	5%	5%	Unchanged
Bicycles	12%	5%
Toys and sports goods	12%	5%
Sewing machines	12%	5%
Cement	28%	18%

Detergent is the item most often billed at the wrong rate today. Shopkeepers who heard "soap is 5% now" apply it to washing powder too. Only toilet soap bars moved to 5%; detergents and washing powders stayed at 18%.

Aisle 6: Stationery

Item	Before	Now
Exercise books, notebooks, graph books	12%	Nil
Pencils, sharpeners, crayons	12%	Nil
Erasers	5%	Nil
Maps, charts and globes	12%	Nil

Pens, files and other stationery not listed here were not part of this cut, so look up their HSN code before you bill them.

Aisle 7: Electronics and appliances

Item	Before	Now
Air conditioners	28%	18%
TVs above 32 inches, monitors, projectors	28%	18%
Dishwashers	28%	18%
Mobile phones	18%	18% (unchanged)
Refrigerators, washing machines, TVs up to 32 inches	18%	18% (unchanged)

Aisle 8: Clothing and footwear

Item	Before	Now
Clothes priced up to ₹1,000 per piece	5%	5%
Clothes priced ₹1,001 to ₹2,500 per piece	12%	5%
Clothes priced above ₹2,500 per piece	12%	18%
Footwear up to ₹1,000 per pair	12%	5%
Footwear ₹1,001 to ₹2,500 per pair	18%	5%
Footwear above ₹2,500 per pair	18%	18%

The price that counts is the sale value of each piece or pair, not the bill total. A ₹3,000 bill for three ₹1,000 shirts is all 5%. One ₹3,000 jacket is 18%.

Aisle 9: Medicines and health products

Item	Before	Now
Most medicines	12%	5%
33 notified life-saving medicines, some cancer and rare-disease drugs	5% or 12%	Nil
Thermometers	18%	5%
Glucometers, test strips, diagnostic kits	12%	5%
Spectacles and corrective lenses	12%	5%
Individual health and life insurance	18%	Exempt

Chemists should check each medicine against its HSN entry in the notification; a handful sit outside the general 5% rate.

Aisle 10: Services you might sell

Service	Before	Now	Input tax credit?
Restaurants (not in a hotel charging over ₹7,500 a night)	5%	5%	No
Hotel rooms, ₹1,001 to ₹7,500 a night	12%	5%	No
Salons, barbers, gyms, yoga centres	18%	5%	No
Most other services (repairs, consulting, rent)	18%	18%	Yes

The "no input tax credit" column matters. A salon that charges 5% cannot claim back the GST it paid on its chairs, shampoo and rent. That is the trade-off for the lower rate. Our guide to input tax credit covers it in detail.

The 40% slab and tobacco

The 40% rate covers aerated drinks, large cars and motorcycles above 350cc, yachts, betting and online gaming. Tobacco took longer. Cigarettes, pan masala and other tobacco products stayed at 28% plus compensation cess after September 2025, and moved to 40% from 1 February 2026, when the compensation cess on them was set to nil. Bidis are taxed at 18%. These products also carry separate levies outside GST, so if you sell them, take the full rate from your distributor's tax invoice and the CBIC notification, not from a blog chart, this one included.

How to check the rate for any item using its HSN code

No list can cover every product. When you are unsure, work from the HSN code:

Find the HSN code. It is printed on your supplier's tax invoice next to the item. Our guide on what an HSN code is explains how many digits you need.
Look it up on the CBIC rate page (cbic-gst.gov.in, "GST Goods and Services Rates"). The schedules are arranged by HSN chapter; the four-digit heading takes you to the right row.
Read the description, not just the number. One heading can carry two rates, for example "pre-packaged and labelled" at 5% and loose at nil.
Match your supplier. If your distributor bills an item at 5%, and you sell the same item unchanged, your rate is 5% too. If the two differ, ask before you bill.

How to put the right rate on a bill

A kirana basket almost always mixes rates. Here is a four-item bill from a GST-registered shop selling within its own state:

Item	Taxable value (₹)	GST rate	CGST (₹)	SGST (₹)
Rice 5 kg, loose	300.00	Nil	0.00	0.00
Toothpaste	100.00	5%	2.50	2.50
Biscuits	50.00	5%	1.25	1.25
Washing powder 1 kg	200.00	18%	18.00	18.00
Total	650.00		21.75	21.75

Total GST is ₹43.50, and the customer pays ₹650 + ₹43.50 = ₹693.50. Notice that the washing powder, less than a third of the bill, carries over 80% of the tax. That is why getting each line's rate right matters more than the bill total.

Three rules keep the bill correct:

Rate per line, not per bill. Each item carries its own rate. Our guide on how to calculate GST shows the line-by-line formula, including how to back GST out of an MRP.
Split correctly. Within your state, half goes to CGST and half to SGST. To another state, the full rate is IGST.
Show the rate and HSN on the bill. Rule 46 requires both on a tax invoice. Our GST invoice format guide lists every field.

One exception: if you are a composition dealer, none of these rates go on your bill. You issue a bill of supply with no GST on it and pay a flat rate on turnover instead.

FAQ

What are the GST slab rates in 2026?

The main rates on goods are 0%, 5%, 18% and 40%. There are also special rates of 3% on gold and jewellery and 0.25% on rough precious stones. The 12% and 28% slabs no longer apply to everyday goods.

Is 12% GST removed completely?

For almost all goods, yes: items in the 12% slab moved to 5% or, in a few cases such as clothing above ₹2,500, to 18%. A small number of specific entries and services can still carry other rates, so check the HSN entry for anything unusual.

Which items moved from 18% to 5% GST?

Hair oil, shampoo, toilet soap bars, toothpaste, toothbrushes, shaving cream, biscuits, cakes, chocolates, ice cream, soups, instant coffee and tea extracts, and thermometers, among others. Salon and gym services also moved from 18% to 5%, without input tax credit.

What is the GST rate on grocery items?

Loose staples such as rice, atta and dal are nil. The same staples pre-packed and labelled are 5%. Edible oil, sugar, tea and spices are 5%. Packed namkeen, biscuits and chocolates are now 5%. Detergent stays at 18%, and soft drinks are 40%.

Do I need to change my old MRP stickers?

No. Relabelling old stock was a temporary arrangement around the rate change. What matters is your bill: it must show the current rate for the item, whatever rate was in force when the pack was printed, and customers will expect the lower price.

Is GST charged on MRP?

MRP includes GST. To find the GST inside it, divide by (1 + rate). A ₹105 item at 5% has a taxable value of ₹100 and GST of ₹5.

Where can I check the official GST rate for a product?

On the CBIC website's "GST Goods and Services Rates" page, searched by HSN chapter, and in the rate notifications behind it. The GST portal's HSN search shows the description for any code.

The bottom line

GST in 2026 is simpler than it has ever been: nil for unprocessed staples, 5% for most things a kirana sells, 18% as the standard rate and 40% for sin goods. The mistakes that remain are specific ones: detergent billed at 5%, packed rice billed at nil, an expensive jacket billed at the clothing rate for cheaper pieces. Check each item's HSN code once, save the rate against the product, and every bill after that is right.

GST Rates List 2026: Item-Wise Rates for Every Shop Aisle (Old vs New)

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