GST Rates in India — Complete List 2026
| GST Rate | Category | Common Items |
|---|---|---|
| 0% (Exempt) | Essential goods | Fresh vegetables, milk, eggs, bread, salt, books, newspapers |
| 5% | Basic necessities | Packed food, coffee, tea, edible oil, medicines, domestic LPG |
| 12% | Standard goods | Processed food, mobile phones, computers, business class air travel |
| 18% | Most goods & services | Restaurants, IT services, electronics, telecom, banking fees, insurance |
| 28% | Luxury goods | Cars, motorcycles, tobacco, pan masala, aerated drinks, casinos |
| 3% | Special | Gold, silver jewellery, diamonds |
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GST Calculator for Business — Delhi, Mumbai, Bangalore
If you run a business in Delhi, Mumbai, or Bangalore and supply goods/services within the same state: both CGST and SGST apply equally. For interstate supply (e.g., Delhi to Bangalore): only IGST applies at full rate. Use this calculator to quickly compute invoice GST amounts.
Frequently Asked Questions
Who needs GST registration? +
Mandatory GST registration if annual turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services). For special category states: ₹20 lakh (goods) and ₹10 lakh (services). Also mandatory for interstate supply, e-commerce sellers, and those required to pay under reverse charge mechanism.
What is GST on home purchase? +
GST on under-construction property: 5% (without ITC) for regular housing, 1% for affordable housing (up to ₹45 lakh). GST on ready-to-move property (with OC): 0% (no GST). GST on commercial property: 12%.
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📅 Last Updated: June 2026✅ RBI Verified⭐ 4.8/5