GST Rates of Goods | HSN Code Wise List

Here is the updated list of GST Rates in India for goods.  This is a complete list of all goods under GST. However, if you are looking for a GST Exemption List of Goods and services under GST, then you can check it from this link.

Similarly, you can find the six-digit HS Codes from the below section. Find the GST rates on hand sanitizers, Gold, Cement, cars, etc. Check out the GST Rates on Services. Also, check the HS codes of services from here.

What is GST Rate?

GST rate is a rate of tax, that the supplier of goods shall pay at the time of its sale. In order to pay the tax to the government, the supplier prepares the tax invoice in the name of the receiver.  This includes the number of items(qty), rate of the item, the total value of items(Assessable value), the total tax on the item, and grand total.

However, all goods are not taxable under GST law.  Therefore wherever the tax rate is zero or nill, taxpayers need not have to pay tax to the government.

image for gst rate finder in india

GST Rate Finder Table

  • Type the particular chapter heading/description of item in the Search box to find the particular code.
  • You may also sort the details by clicking on the header of the table to sort the data at the header level.

8 Digit HS Code for Goods

From 01st April 2021, the taxpayers are required to show 6 digit HSN code on the invoice and thereby in GST return. however, in the above GST rate finder list, you can find only 4 digits. Therefore, you can get the 8 digit HSN code list in excel, by clicking on the below download button.

General GST Rates On Household Items

The rate of GST on essential commodities is as follows. This chart shows the GST rates on all major essential commodities in India.

0% Rate of GST

Description of ItemRate of GST (%)
Curd, Lassi, Butter Milk0
Unbranded Natural Honey0
Wheat0
Rice0
Flour0
Children’s Picture, drawing or coloring books0

5% Rate of GST

Description of ItemRate of GST (%)
Milk Powder5
Ultra High Temperature Milk5
Cashew Nut5
Raisin5
Spices5
Soyabean Oil5
Groundnut Oil5
Palm Oil5
Sunflower Oil5
Coconut Oil5
Mustard Oil5
Other Vegetable edible oils5
Sugar5
Sweetmeats5
Agarbatti5
Kites5
Footwear of sale price upto Rs. 1000 per pair5
Kerosene Pressure Lantern5
Fly ash bricks and fly ash blocks5

12% Rate of GST

Description of ItemRate of GST (%)
Ketchup & Sauces12
Mustard Sauce12
Toppings, Spreads and sauces12
Tooth Powder12
LED12
X Ray films for medical use12
Diagnostic kits an reagents12
Fixed speed diesel Engines of power not exceeding 15HP12
Sewing Machine12
Bamboo Furniture12

18% Rate of GST

Description of ItemRate of GST (%)
Mineral Water18
Hair Oil18
Toothpaste18
Soap18
Other Footwear18
Paints & Varnishes (Including enamels and lacquers)18
Refrigerator and other Cooling/freezing equipment18
Washing Machines18
Vacuum Cleaners18
Domestic electrical appliances such as food grinders and mixers & food or vegetable juice extractor, shaver, hair clippers18
Storage water heaters and immersion heaters, hair dryers, hand dryers, electric smoothing irons etc.18
Television upto size of 32 inches18
LPG stove18
Aluminum Foils18
School bag18
Printers [other than multi function printers]18
Staplers18
Tractor parts18
Weighing Machinery [other then electric and electronic]18
Helmet18
Headgear and parts thereof18
Recorder18
CCTV18
Car for Physically handicapped person18
Baby carriages18
Plastic Items18

28% Rate of GST

Description of ItemRate of GST (%)
Cement28

28% GST Items List

Here are some major items which fall under the 28% GST Rate. You can view more details of these items by downloading the above pdf or excel list.

  • Molasses
  • Pan masala
  • All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
  • Caffeinated Beverages
  • Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
  • Granite, other than blocks
  • Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
  • New pneumatic tyres, of rubber other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres; and of a kind used on aircraft.
  • Unmanufactured tobacco; tobacco refuse [other than tobacco leaves
  • Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]
  • Marble and travertine, other than blocks

5% GST Items List

Below items falls under 5% GST Rate. It means 2.5% CGST and 2.5% SGST. IGST will be 5%.

  • All goods [other than fresh or chilled], and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions
  • Frozen Fish, excluding fish fillets and other fish meat of heading 0304
  • Fish fillets and other fish meat (whether or not minced), frozen
  • Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.
  • Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
  • Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
  • Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
  • Ultra High Temperature (UHT) milk

12% GST items

  • Medicinal grade hydrogen peroxide
  • Gibberellic acid
  • Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
  • Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products
  • Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments
  • Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
  • Feeding bottles

18% GST items

  • Malt, whether or not roasted
  • Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
  • Bidi wrapper leaves (tendu)
  • Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
  • Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]
  • Ethyl alcohol and other spirits, denatured, of any strength
  • Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
  • Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

GST Rate on Hand Sanitizer

15.07.2020: The Ministry of Finance releases a press release to clarify the GST rate on Hand sanitizers in the country. Hand Sanitizers are disinfectants like soaps, antibacterial liquids, Dettol, etc. which attracts 18% GST. Therefore It is clarified in the below press release that Such Hand Sanitizers attract 18% GST (CGST 9% + SGST 9%) or IGST 18% in India. Below is the scan of the complete press release.

image for gst on hand sanitizer in india

GST Rate on Ethanol or Ethyl

On 16.12.2021, Thursday, the Central government reduced the GST rate from 18% to 5% on ethanol meant for blending. The ethanol which is denatured in Ethyl alcohol and other spirits falls under HS Code 2207.

Earlier, only the pure Ethyl alcohol supplied to Oil Marketing Companies for blending with the motor spirit was attracting 5% GST. Whereas the ethanol which is mixed with other components were attracting an 18% GST rate.

Therefore, after the Government announcements on Thursday, even the UN-natural ethyl will also attract GST @ 18%, of which CGST is 9% and SGST is 9%.

In order to promote ethanol blending, the Central Government has lowered the Goods and Services Tax (GST) rate to 5% from 18%. This is promoted under the Ethanol Blended Petrol (EBP) Programme.

Thus, these measures are taken by the Government to reduce the dependencies on imported gasoline. The measures include a number of policy initiatives for an increase in domestic crude oil production by generating quality geoscientific data. Also, to achieve its easy access, awarding new exploration acreage, expediting production from new development acreages, and focusing on production maximization from existing production acreages, these measures are taken.

The initiative has promoted the usage of biofuel in the country by notification of the National Policy on Biofuels (NPB) – 2018. The program allows the use of multiple feedstocks for producing bio-ethanol for an increased supply of ethanol for blending with petrol.

Similarly, the encouraging initiatives on the supply side of ethanol have prompted the Government to advance the target of 20% ethanol blending in petrol in the country from 2030 to 2025-26. Also, the Government has notified Pradhan Mantri JI-VAN Yojna for promoting Second Generation (2G) ethanol production from cellulosic and lignocellulosic including petrochemical route the country by providing financial support.

The said information was given by the Minister of State for Petroleum and Natural Gas, Shri Rameswar Teli on Thursday. The said written reply was given by him to a question raised in the Lok Sabha.

GST on Commercial Items

Question 1: How much GST is charged on cars?

Answer 1: 18% (CGST 9% + SGST 9%)

Question 2: How much GST is payable on mobile?

Answer 2: 18%

Question 3: How much GST is payable on medicine?

Answer 3: It ranges from Nil, 5%, 12%, and 18%.

Question 4: How much GST is charged on Air Conditioner(AC)?

Answer 4: 28%

Question 5: How much GST is charged on a laptop?

Answer 5: 18%

Question 6: How much GST is collected on a home loan?

Answer 6: 18% on processing fee.

Question 7: How much GST rate is applicable on bikes?

Answer 7: 28% on a two-wheeler.

Question 8: How much GST percentage is payable on clothes?

Answer 8: 5%

Question 9: How much is GST on share trading?

Answer 9: 18% on brokerage and transaction charges

Frequently Asked Questions


What is the maximum rate for CGST and SGST Tax Rate?

The maximum CGST Rate is 14% and SGST is also 14% only.

Which type of product attracts compensation cess?

Under GST law compensation cess is applicable on Pan Masalas, Tobacco Products, Motor vehicles Etc. read more

What is the rate of compensation on Coal?

Rs. 400 per tonne on Coal; briquettes, ovoids, and similar solid fuels manufactured from coal.

What is the rate of compensation cess on Cars?

15% on Motor vehicles for the transport of not more than 13 persons, including the driver.

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