GST in India has run on a simpler structure since 22 September 2025. Most things now sit at either 5% or 18%. A short list of luxury and sin goods pays 40%, and gold and diamonds keep their own small rates. The last big change came on 1 February 2026, when tobacco moved to 40% and the compensation cess ended.
Last reviewed: 8 November 2026.
Current GST rate list, slab by slab
| GST rate | CGST + SGST | Slab | Common examples |
|---|---|---|---|
| 0% | Nil | Nil-rated / exempt supplies | Loose grain, milk and other fresh food; many health and education services; a house or flat rented to a family to live in (exempt) |
| 0.25% | 0.125% + 0.125% | Rough diamonds & precious stones (Schedule V) | Rough diamonds and some precious stones |
| 1.5% | 0.75% + 0.75% | Specified goods (Schedule VI) | Cut and polished diamonds |
| 3% | 1.5% + 1.5% | Gold, silver, jewellery (Schedule IV) | Gold bars, coins and jewellery (including making charges on a retail bill); silver and platinum jewellery; digital gold |
| 5% | 2.5% + 2.5% | Merit rate — most essentials | Daily essentials and many packaged foods such as namkeen; clothes priced up to ₹2,500 a piece; most restaurant bills; a karigar's job work for a registered jeweller |
| 18% | 9% + 9% | Standard rate — most goods & services | Most goods and services; cement; commercial rent on shops and offices; mobile phones; coaching fees; a mixer grinder; clothes above ₹2,500 a piece; bidi (from 1 February 2026) |
| 40% | 20% + 20% | De-merit rate — luxury & sin goods | Luxury cars, aerated drinks, pan masala and tobacco products (tobacco and pan masala from 1 February 2026) |
The rate shown is the full GST. On a sale within your own state it's split into two equal halves, CGST and SGST (or UTGST in a union territory). Sell to another state and the whole rate is charged as IGST. The total tax works out the same either way.
Treat the examples as a starting point. The exact rate goes by the HSN or SAC code of what's on the bill, and the same kind of item can land in two slabs. Clothes are the easy example: a ₹2,400 kurta is at 5%, while a ₹2,600 one goes to 18%.
Old vs new: where did 12% and 28% go?
Before GST 2.0 there were four main slabs. Two of them are now gone for almost everything you buy.
| Old slab | What happened | Still relevant for |
|---|---|---|
| 12% | Nearly all items moved down to 5%. Bricks, fly ash blocks and earthen roofing tiles were kept at 12% by Notification 14/2025. | Bricks and roofing tiles today; other items only on invoices before 22 September 2025 |
| 28% | Most items moved down to 18%, cement among them. A few, like luxury cars and aerated drinks, went to 40%. Tobacco stayed at 28% until 31 January 2026 and then moved to 40%. | Invoices before 22 September 2025, and tobacco invoices up to 31 January 2026 |
So when would you still use 12% or 28%? Bricks and roofing tiles are the one live 12% case. Otherwise, only when the time of supply was before the change. An invoice from August 2025 will show the old rate, and that's correct. A bill dated 22 September 2025 or later that still charges 28% on cement is wrong, and worth questioning.
Compensation cess, which used to be charged on top of some 28% items, is Nil from 1 February 2026. A bill dated after that shouldn't show a cess line at all.
Guides for specific items
Some items come up so often that they have their own page. Gold, coins and jewellery are covered in GST on gold, including the 3% vs 5% confusion on making charges. Renting a shop, an office or a flat? GST on rent explains who pays and when it's exempt. And if you're building, GST on cement shows what the drop from 28% to 18% means per bag.
Once you know your rate, the GST calculator works out the tax on any amount. For a bill with mixed rates use the multi-item calculator, or download our GST calculator Excel template and keep it offline.
Sources
The rates on this page, and in every calculator on the site, come from these notifications:
- Notification No. 9/2025-Central Tax (Rate) & 9/2025-Integrated Tax (Rate), dated 17-09-2025. Effective 22 September 2025: Schedules I (5%), II (18%), III (40%), IV (3%), V (0.25%) and VI (1.5%).
- Notification No. 19/2025-Central Tax (Rate) & 19/2025-Integrated Tax (Rate), dated 31-12-2025. Effective 1 February 2026: tobacco moved to 40% (bidi 18%) and the 28% schedule (Schedule VII) omitted.
- Notification No. 14/2025-Central Tax (Rate) & 14/2025-Integrated Tax (Rate), dated 17-09-2025. Effective 22 September 2025: building bricks, fly ash bricks/blocks/aggregates, bricks of siliceous earths and earthen roofing tiles kept at 12% (6% CGST + 6% SGST).
- Notification No. 03/2025-Compensation Cess (Rate). Compensation cess Nil from 1 February 2026.
- GST Council press release & FAQs, 56th meeting (3 September 2025). Decision to move to the 5% / 18% / 40% structure.
You can read the notifications themselves on CBIC — GST rate notifications, GST Council and GST Portal.
Frequently Asked Questions
What are the GST slabs in 2026?
Is there still a 12% GST rate?
Has the 28% slab been removed?
When did tobacco and pan masala move to 40%?
Did GST on gold change under GST 2.0?
How do I find the exact rate for my product?
General information, not tax advice. Rates as notified; your actual rate depends on how the supply is classified.
Last reviewed 8 November 2026.