Quick Guide to GST Rates

GST guide
Pic credit : freepressjournal

The new Goods and Service Tax (GST) have been braodly divided under four slabs i.e. – 5 per cent, 12 per cent, 18 per cent and 28 per cent. Some goods might have exclusive taxes while some goods and services are exempted.

Tax Exempted Goods and Services

Many food items are included in tax exemption like frsh meat, fish, eggs, milk, curd, natural honey, fresh fruits and vegetables, bread, salt, jaggery, flour, cereals etc.

Indian traditional makeup for women as bindis, sindoor, palmyra, kajal, bangles and human hairs are not under any GST Tax slabs.

Newspapers, clouring and drawing books, printed books, stamps and judicial papers also fall under this category.

Some other items included are jute, handlooms, bone meals, horn meal etc.

The services included in this category are grandfathering services, hotels/lodges of tarrif below Rs. 1000 will not attract any Tax. Rough precious or semi-precious stones will have only 0.25 per cent GST.


5 per cent Tax Slab

The food items such as cream skimmed milk powder, branded paneer, packaged food items, frozen vegetables, coffee, tea, spices, cashewnut, raisins, ice, will attract 5% GST.

Apparels below Rs 1000 and footwear below Rs 500, fuel category items (like bio gas, kerosene and coal) and medical items (including medicine, insulin and stent) are in 5 per cent slab.

Other items in 5% GST Slab are incense sticks, kites, fertilizers, revenue stamps and stamp-post marks.

Services under this GST category are railways, air travel and small restaurants. Gold is seperately under 3 percent category.


12 per cent Tax Slab

The edibles like frozen meat products, butter, ghee, cheese, packaged fruits and juices, animal fat, namkeen and ketchup/sauces. cutlery and cellphones will also be in this category.

Ayurvedic medicines and all diagnostic kits are under 12 per cent GST.

Apparels above Rs 1000 and utilities like umbrella, indoor playing games, toothpaste, soap, etc comes under the slab.

The services like non-AC hotels, business class air travel, work contracts and state run lotteries counted in 12 per cent GST.


18 per cent Tax Slab

The consumable items under this slab includes preserved vegetables, sauces, salad dressings, biscuits, mineral water, cakes and pastries, instatnt food mixes, seasonings, paked instat foods and cornflakes & pastas.

Items like CCTV, Optical fible, printed circuits, electric transformer, printers, monitors; and tissues, sanitary napkins, aluminium foil, steel products, bamboo furniture, swimmming pool, headgear and footwear more than Rs 500 comes under 18% taxed GST slab.

services of AC hotels serving alcohol, telecom services, IT services, financial services and branded garments, all will attract 18 per cent tax.


28 per cent Tax Slab

The edibles like chewing gum, non-cocoa choclates, waffles with chocolate coat, pan masal and aerated drinks comes under 28 per cent GST slab.

Personal care items like shaving cream, deodrants, shampoos, sunscreen etc are under highest tax slab.

Paint, Wallpaper, ceremic tiles, bidis and cigarettes, automobiles for personal use, water heaters, dishwasher, washing machine, hair clipper, and shavers come under 28 per cent slab.

5-star hotels, private lottery, race club betting, movie tickets above Rs 100 will be priced at 28 per cent. Although the restaurants serving in the 5-star hotels will charge 18% only.



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