gst slab reference (as of fy 2025-26)
0%
essentials: fresh fruits/vegetables, milk, curd, eggs, unbranded flour, educational services, healthcare, books. zero-rated: exports.
5%
basic necessities: packaged food, tea, coffee, sugar, spices, edible oils, footwear < ₹1000, apparel < ₹1000, economy air travel, restaurants (non-AC).
12%
standard goods: processed food, dairy products, mobile phones, computers, business-class air travel, hotel rooms ₹1000-7500/night, butter, ghee.
18%
most services + goods: software, restaurants (AC), telecom, soaps, toothpaste, biscuits, pastries, cameras, hotel rooms > ₹7500, insurance, banking.
28%
luxury + sin goods: cars, SUVs, tobacco, aerated drinks, pan masala, gambling. Many of these also attract a cess on top (1-22%).