India’s GST structure has 5 tax slabs: 0%, 5%, 12%, 18%, and 28%. After September 2025 GST Council reforms, several items were reclassified. This is the complete updated list sourced from CBIC (Central Board of Indirect Taxes and Customs).
0% GST — Exempt Items (No Tax)
Essential food, basic services, and education are fully exempt from GST.
Key 0% Items:
Fresh fruits and vegetables
Milk and curd
Eggs (unfertilized)
Fresh meat and fish
Rice and wheat (unbranded)
Pulses and dal
Salt and jaggery
Education services
Healthcare services
Books and newspapers
Public transport
Worship services
5% GST Slab
Key 5% Items:
Branded packaged food
Edible oils
Sugar
Tea and coffee
Economy class air travel
Life-saving drugs
Small restaurants (non-AC)
Fertilizers
Agarbatti/incense sticks
Footwear (below Rs 1,000)
Fabrics and yarn
Handloom products
12% GST Slab
Key 12% Items:
Mobile phones
Computers and laptops
Business class air travel
Processed food (frozen)
Ayurvedic medicines
Umbrella and raincoats
Exercise books
State transport (AC bus)
Construction services
18% GST Slab (Most Common)
Key 18% Items:
Cement
AC restaurants and hotels
Telecom services
Banking and finance
IT software services
Consumer electronics
Paint and varnish
Hair oil, soaps, toothpaste
Steel products
Capital goods
Industrial machinery
Packaged drinking water (above 20L)
28% GST Slab (Luxury and Sin Goods)
Key 28% Items + Cess:
Automobiles (large cars)
Motorcycles above 350cc
Aircraft and yachts
Tobacco products
Aerated drinks
Casinos and online gaming
Race course betting
5-star hotels
Premium consumer durables
September 2025 GST Council Key Changes
- Online gaming (skill + chance) brought under 28% GST slab
- Health insurance premium GST reduced from 18% to 5% for policies below Rs 5 lakh
- EV batteries GST reduced from 18% to 5%
- Millet-based food products: 0% if unpackaged, 5% if packaged
Free GST Calculator
Calculate GST on any product or service instantly — use our free GST calculator. Add or remove GST for all slabs (5%, 12%, 18%, 28%).
Source: GST Council official notifications, CBIC (cbic-gst.gov.in). Last verified: September 2026.