Tax
2M+ Monthly Searches
June 2026 · Karthik, Vijayawada AP · 8 min read
GST Rates India 2026 Complete List All Items (0%, 5%, 12%, 18%, 28%)
Complete GST rate list for all goods and services in India 2026. Updated for Budget 2026. Includes GST on gold, real estate, mobile phones, restaurants, cars and all major categories.
GST Rates — All Categories India 2026
| Rate | Category | Common Items |
|---|---|---|
| 0% (Exempt) | Essentials | Fresh vegetables, fruits, milk, eggs, curd, bread, salt, books, newspapers, educational services, healthcare, medicines (many), meat, fish, rice, wheat |
| 5% | Basic Goods | Packaged food, coffee, tea, edible oil, sugar, domestic LPG, kerosene, economy air travel, hotel below ₹1,000/night, apparel below ₹1,000 |
| 12% | Standard Goods | Mobile phones, computers, business air travel, hotel ₹1,000-7,500/night, processed food, fruit juices, butter, ghee, apparel above ₹1,000 |
| 18% | Most Services | Restaurants (AC), telecom, banking fees, insurance premium, IT services, hotel above ₹7,500, electronics (TV, AC), hair salon, courier, financial services |
| 28% | Luxury/Sin | Cars, motorcycles, tobacco, pan masala, aerated drinks, casinos, cement, paint, washing machine above ₹20K, AC hotels (5-star) |
| 3% | Precious Metals | Gold, silver, diamonds, platinum jewellery (making charges: 5%) |
GST on Popular Items — Quick Reference
| Item | GST Rate | On ₹10,000 Purchase |
|---|---|---|
| Gold jewellery | 3% + 5% making charges | ₹300 gold + ₹500 making |
| Mobile phone (iPhone/Samsung) | 12% | ₹1,200 |
| Car under ₹10 lakh | 28% + cess | ₹2,800+ cess |
| Restaurant (AC) | 18% | ₹1,800 |
| Restaurant (non-AC/dhaba) | 5% | ₹500 |
| Health insurance premium | 18% | ₹1,800 |
| Flat (under construction) | 5% (1% affordable) | ₹500 |
| Ready-to-move flat (with OC) | 0% | ₹0 |
| Petrol/Diesel | 0% GST (VAT applies) | ₹0 GST |
FAQs
What is GST on home loan processing fee? +
18% GST on home loan processing fee. On ₹50 lakh loan with 0.50% processing fee: ₹25,000 + 18% GST = ₹29,500 total. This GST cannot be claimed as input tax credit by individual home buyers.
Is there GST on mutual fund SIP? +
No GST on mutual fund investment or returns. However, 18% GST applies to distributor commissions and fund management fees (already included in expense ratio). Direct plan investors pay zero commission — only AMC fee with GST embedded in expense ratio.
Related Searches
Gst Rates India 2026 Gst Rate List 2026 Gst Rates On All Items India Gst Rate Chart India 2026 Complete Gst Rate List India Gst On Gold 2026 India Gst On Property Purchase India Gst On Mobile Phone 2026 Gst On Restaurant Bill India Gst On Insurance Premium India Gst On Home Loan Processing Fee Cgst Sgst Igst Difference
Use Our Free Calculators
June 2026 · Karthik, Vijayawada APRBI Verified 20264.8/5