What are the 4 GST slabs in India?

India has 4 main GST slab rates: 5% (essential items like packaged food, economy hotels, transport), 12% (processed food, business class air tickets, apparel above Rs 1000), 18% (most goods and services including restaurants, telecom, financial services, IT services), and 28% (luxury items like cars, AC restaurants, cement, consumer durables). Some items like fresh food, milk, and education are GST-exempt (0%).

What is GST on mobile phones in India?

GST on mobile phones in India is 18%. This applies to all smartphones and feature phones. Accessories like chargers, cases, and earphones also attract 18% GST. The GST includes CGST (9%) and SGST (9%) for intra-state purchases, or IGST (18%) for inter-state purchases.

How to calculate GST from total amount?

To remove GST from total amount: Original Price = Total Amount x 100 / (100 + GST Rate). For example, if total is Rs 1,180 and GST is 18%: Original = 1180 x 100/118 = Rs 1,000. GST amount = Rs 180. Use EMIBharat's free GST calculator to instantly add or remove GST for any amount.

GST Rates India 2026 — Complete Slab List with HSN Codes

Last updated: June 2026 | 5 min read

India's Goods and Services Tax (GST) has 4 main slab rates: 5%, 12%, 18%, and 28%. Some essential items are GST-exempt (0%). This guide lists the GST rate for every common item and service you use daily.

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GST-Exempt Items (0%)

No GST is charged on these essential items:

Fresh fruits & vegetables
Milk, curd, buttermilk
Fresh meat, fish, eggs
Wheat, rice, flour (loose)
Salt, turmeric, chillies
Education services
Healthcare / hospital
Public transport
Agricultural services
Books & newspapers

5% GST Items

Item / Service	HSN/SAC	CGST	SGST	Total GST
Packaged food items	Various	2.5%	2.5%	5%
Sugar, tea, coffee	1701-0902	2.5%	2.5%	5%
Edible oil (mustard, sunflower)	1515	2.5%	2.5%	5%
Economy class air tickets	9964	2.5%	2.5%	5%
Small restaurants (non-AC)	9963	2.5%	2.5%	5%
Footwear below ₹1,000	6401-6405	2.5%	2.5%	5%

12% GST Items

Item / Service	HSN/SAC	Total GST
Processed food (frozen, packaged)	Various	12%
Apparel above ₹1,000	6101-6117	12%
Business class air tickets	9964	12%
Sewing machines	8452	12%
Cell phones (feature phones)	8517	12%
Umbrella	6601	12%

18% GST Items (Most Common)

Item / Service	HSN/SAC	Total GST
Smartphones	8517	18%
Laptops & computers	8471	18%
Restaurants (AC, with ITC)	9963	18%
Telecom services (Jio, Airtel)	9984	18%
Financial / banking services	9971	18%
IT & software services	9983	18%
Soaps, shampoo, detergent	3401-3402	18%
Steel, iron products	7204-7229	18%
Refrigerators, washing machines	8418-8450	18%

28% GST Items (Luxury & Sin)

Item / Service	HSN/SAC	Total GST
Cars & SUVs (+ cess)	8703	28% + cess
Cement	2523	28%
AC, dishwasher	8415	28%
Aerated drinks (Coca-Cola, Pepsi)	2202	28% + 12% cess
Tobacco, cigarettes	2402	28% + cess
Five-star hotel rooms (above ₹7,500)	9963	28%
Gambling, betting, lottery	9996	28%

How to Calculate GST

To add GST: Amount + GST = Amount × (1 + GST Rate/100)

Example: ₹10,000 item at 18% GST = 10,000 × 1.18 = ₹11,800

To remove GST: Original = Total × 100 ÷ (100 + GST Rate)

Example: ₹11,800 inclusive of 18% = 11,800 × 100 ÷ 118 = ₹10,000

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