GST Rate List 2025 — HSN Code Wise Complete Rates

GST Rate List 2025 — Complete Rate Chart#

GST Rate Categories#

0% (Nil Rate)#

• Agricultural products (some)
• Fresh fruits/vegetables
• Milk, curd, natural honey
• Books, newspapers
• Human blood
• Salt

5%#

• Sugar, tea, coffee (processed)
• Edible oils
• Spices
• Drugs, medicines (some)
• Fertilizers (some)
• Transport services
• Accommodation (up to ₹7,500)

12%#

• Processed foods
• Apparel (up to ₹1,000)
• Footwear (up to ₹500)
• Mobile phones
• Butter, cheese, ghee
• Spirits (for industrial use)

18%#

• Most services
• Electronics (most)
• Apparel above ₹1,000
• Footwear above ₹500
• Paints, varnishes
• Hair oil, shampoo

28%#

• Luxury items
• Automobiles
• Tobacco products
• Aerated drinks
• Cosmetics (premium)
• Air conditioners
• Big TVs
• Cement
• Luxury watches

Common Items Rate Chart#

Services Rate Chart#

Points to Remember#

• 28% items also have compensation cess
• Some items have anti-dumping duty
• State GST extra in some cases
• Check HSN for准确 rate

Conclusion#

Check correct HSN code for accurate GST rate.