GST Rates in 2021: List of Goods and Service Tax Rates, Slab & Revision, GST Rates in India 2021 (Item Wise GST Rate List in PDF). Download GST Rate Finder. Search GST Rate List in PDF Format and Excel Format with HSN Code List. Download GST Rates 2021 in PDF Format, We finally have the GST rates out and a near certainty of implementation with effect from 1st July,  GST Item Wise list available in PDF format for Download.

GST Tax Rate in India. GST Rates Finalised, GST Rate Slabs 5%, 12%, 18% & 28%. Combined GST rate is being discussed by the Government. Here you may check gst rates in india item wise in pdf format or gst tax rate list 2021 as approved by GST Council in various meetings. .

For Example:- Rajesh, a dealer in Maharashtra sold goods to Anand in Maharashtra worth INR 10,000. The GST rate is 18% comprising of CGST rate of 9% and SGST rate of 9%, in such case the dealer collects INR 1800 and INR 900 will go to the central government and INR 900 will go to the Maharashtra government.

Again, if Rajesh sells goods to dealer in Delhi worth INR 10,000, this being inter- state, the dealer will charge IGST at the rate of 18% and the amount collected INR 1800 will go the central government and will later be apportioned between the union and the states on the recommendation of the GST Council.

GST rates on Covid-related essentials

Covid-related essentials  Present GST rate Revised GST rate  
Pulse oximeters12%5%
Hand sanitisers18%5%
Equipment to check body temperature18%5%
Furnaces for cremation and their installation18%5%
Ambulances28%12%

GST rates on Covid medicines and tasting kits

Covid-related medicines and testing kitsPresent GST rate Revised GST rate  
Testing kits12%5%
Specified inflammatory diagnostic kits12%5%

GST rates on oxygen and oxygen-related medical devices

Oxygen and oxygen-related medical devicesPresent GST rate Revised GST rate  
Medical grade oxygen12%5%
Oxygen concentrator or generator12%5%
Ventilators12%5%
Mak, canula, or helmet12%5%
BiPAP machine12%5%
High flow nasal canula device12%5%

GST rates on Covid-related drugs

Covid-related drugsPresent GST rate Revised GST rate  
Tocilizumab5%NIL
Amphotericin B5%NIL
Heparin and other anti-coagulants12%5%
Remdesevir12%5%
Any other drugs recommended by ministry of healthNA5%

GST Tax Slab Rates List for Goods

5% GST12% GST18% GST28% GST
SpicesCakesWashing MachinePersonal Aircraft
Frozen vegetablesDrip Irrigation SystemVacuum CleanerSunscreen
RuskPhotographesPastaTobacco
Fish filletPack water bottle of 20 litreTyresHair clippers
Pizza breadButterBiscuitsBidis
SabudanaMechanical sprayersVanity caseWeighing machine
TeaGheePastriesWaffles plus wafers which are coated with chocolate
Baby milk foodAlmondsSoupsWallpaper
Plain Chapati & KhakhraPouches, purses and HandbagsPreserved VegetablesATM Vending Machine
Floor coveringFruitsCameraYachts
FertilizersArt ware of ironCurry pasteMotorcycles
Footwear under ₹ 1,000Boiled sugar confectioneryInstant food mixesCeramic tiles
Apparels under ₹ 1,000Packaged coconut waterShampooDishwasher
Real zariPicklePrintersAerated Water
AgarbattiMirrors framed with OrnamentsMixed condimentsPan Masala
Pizza breadNutsComputers
Edible OilsBamboo wood buildingMixed Seasonings
Skimmed milkChutneyCCTV
MedicinesApparel above ₹ 1,000Hair Dryers
Paper wasteJamElectric transformer
Revenue stampsBhujiaTissues
StentNotebooksSteel products
EthanolFrozen meatElectrical transformer
Mehndi PasteAnimal fat sausageStationery items
InsulinPackaged dry fruitsPaint
Scrap of GlassCake serversSheets
Velvet FabricPacked Dry FruitsKajal pencil sticks
Plastic wasteLadlesPumps
Post stampsForksSanitaryware
Stamp PostmarksMobileBinoculars
Tamarind Kernel PowderTooth powderVarnishes
Plastic wasteNon-AC RestaurantsSpeakers
Coir matsState-run LotteriesWater Heaters
MattingWork ContractsFans
First Day CoversTongsGoggles
Braille WatchesFish knivesSafety Glass
Sliced mangoJellyCircuits
Domestic LPGBrass Kerosene Pressure StoveOptical fibre
Fertilizer – grade Phosphoric AcidHair Shavers
Playing CardsWindows
Carom boardFridge
Chess boardFollage
SkimmersDoor
SpoonsCompressors
Manmade YarnMulti functional Printers
Sewing Thread of Manmade Staple FibresTelescope
MurabbaModelling Paste for Children
Biodiesel and select biopesticidesBranded Garments
LudoMusical instruments and their parts
Razor and razor blades
Exercise BooksLight fitting
Preparation of vegetablesSome parts of pumps
Glassware
TV
Aluminium Foil Furniture
Paddling Pools
Cigarette Filter Rods
Headgear
Mayonnaise
Steel Products
Electrical boards, panels and wires
Juicer Mixer
Power Banks with Lithium ion batteries, video games, carriage accessories for disabled, small sport related items.
Salad dressings
Footwear priced above ₹ 500
Washing Powder
Toiletries
Poster Colours
Large and medium cars (Second hand). SUVs
Swimming pools and padding pools
Woven and Non-woven bags

GST Rates on Goods Chapter Wise

If you want to know more about the GST rates, please check the below table.

Name of ChapterGST Rates
Chapter 1Live Animals, Bovine & Poultry
Chapter 2Meat & Edible Offal of Animals
Chapter 3Fish Meat & Fillets
Chapter 4Eggs, Honey & Milk Products
Chapter 5Non Edible Animal Products
Chapter 6Live Trees & Plants
Chapter 7Vegetables
Chapter 8Fruits & Dry Fruits
Chapter 9Tea, Coffee & Spices
Chapter 10Edible Grains
Chapter 11Milling Industry Products
Chapter 12Oil Seeds, Fruit & Part of Plants
Chapter 13Gums, Resins, Vegetable SAP & Extracts
Chapter 14Vegetable Material & Products
Chapter 15Fats, Oils & Waxes their Fractions
Chapter 16Preserved/Prepared Food Items
Chapter 17Sugar, Jaggery, Honey & bubble Gums
Chapter 18Chocolate & Cocoa Products
Chapter 19Pizza, Cake, Bread, Pasta & Waffles
Chapter 20Edible Plants – Fruits, Nuts & Juices
Chapter 21Tea & Coffee Extract & Essence
Chapter 22Water – Mineral & Aerated
Chapter 23Flours, Meals & Pellets
Chapter 24Tobacco, Stemmed & Stripped
Chapter 25Salts & Sands
Chapter 26Mineral Ores & Slags
Chapter 27Fossil Fuels – Coal & Petroleum
Chapter 28Gases & Non Metals
Chapter 29Hydrocarbons – Cyclic & Acyclic
Chapter 30Drugs & Pharmaceuticals
Chapter 31Fertilisers
Chapter 32Tanning & Colouring Products
Chapter 33Essential Oils, Beauty Products
Chapter 34Soaps, Waxes, Polish products
Chapter 35Casein, Albumin, Gelatin, Enzymes
Chapter 36Propellants, Explosives, Fuses, Fireworks
Chapter 37Photographic & Cinematographic Films
Chapter 38Insecticides, Artificial Carbon & Graphite
Chapter 39Polymers, Polyethylene, Cellulose
Chapter 40Rubber, Plates, Belt, Condesnsed Milk
Chapter 41Raw hides & Skins, Leather
Chapter 42Trunks, Suit-cases, Vanity cases
Chapter 43Raw Fur Skins, Articles of apparel
Chapter 44Fuel wood, Wood Charcoal
Chapter 45Natural Cork, Shuttlecock Cork
Chapter 46Plaiting Materials, Basketwork
Chapter 47Mechanical & Chemical woodpulp
Chapter 48Newsprint, Uncoated paper & paperboard
Chapter 49Printed Books, Brochures, Newspapers
Chapter 50Silk Worm Coccon, Yarn, Waste & Woven Fabrics
Chapter 51Wool materials & Waste, Animal Hairs
Chapter 52Cotton materials, Synthetics & Woven fabrics
Chapter 53Flex raw, Vegetable materials & Paper yarn
Chapter 54Synthetic felaments, Woven fabrics & Rayons
Chapter 55Synthetic felament tows & Polyster staple fiber
Chapter 56Towels, Napkins, ropes & Netting materials
Chapter 57Carpets & Floor coverings textile Handlooms
Chapter 58Labels, Bades, Woven pile & Chennile, Terry towelings
Chapter 59Rubberised textile fabrics, Convayer belts
Chapter 60Pile,Wrap Knit,Tarry & Croched fabrics
Chapter 61Men & Women Clothing
Chapter 62Men & Women Jackets, Coats & Garments
Chapter 63Blankets & Bedsheets
Chapter 64Shoes & Footwear Products
Chapter 65Hats & Accessories
Chapter 66Umbrellas & Accessories
Chapter 67Artificial flowers, Wigs & False Beards
Chapter 68Monumental & Building Stones
Chapter 69Bricks, Blocks & Ceramics
Chapter 70Glasses, Mirrors, Flasks
Chapter 71Pearls, Diamonds, Gold, Platinum
Chapter 72Iron, Alloys, Scrap & Granules
Chapter 73Iron tube, piles & Sheets
Chapter 74Copper Mattes, Rods, Bars, Wires, Plates
Chapter 75Nickel Mattes & Unwrought Nickel
Chapter 76Unwrought Aluminium- Rods, Sheets & Profiles
Chapter 78Unwrought Lead – Rods, Sheets & Profiles
Chapter 79Unwrought Zinc – Rods, Sheets & Profiles
Chapter 80Unwrought Tin – Rods, Sheets & Profiles
Chapter 81Magnesium, Cobalt, Tungsten Articles
Chapter 82Hand Tools & Cutlery
Chapter 83Locks, Metal Mountings & Fittings
Chapter 84Industrial Machinery
Chapter 85Electrical Parts & Electronics
Chapter 86Railway Locomotives & Parts
Chapter 87Tractors & Motor Vehicles
Chapter 88Balloons, Parachutes & Airlift Gear
Chapter 89Cruise Ships & Boats
Chapter 90Medical, Chemical & Astronomy
Chapter 91Watches & Clocks
Chapter 92Musical Instruments
Chapter 93Military Weapons & firearms
Chapter 94Furniture, Bedding & lighting
Chapter 95Children Toys, Table & Board Games & Sports Goods
Chapter 96Pencil Lighter Toiletries
Chapter 97Paintings Decoratives Sculptures
Chapter 98Machinery Lab Chemicals Drugs Medicines

It may be noted that date of receipt of payment shall be the date of credit in the bank account if such credit in the bank

How to Deal After Changes in GST rate of goods

The CBEC vide Notification No. 41/2017-Central Tax (Rate) dated 14th November 2017 effective from 15th November 2017 reduced GST rates on goods from 28% to 18% on goods falling in 178 headings at 4-digit level (including 4 tariff heading that are partially pruned). After these changes, only 50 items will attract GST rate of 28%

Q- How do we determine the rate of tax in case, if there is change in the tax rates?

Ans. Three important events need to be considered – Date of raising invoice, receipt of payment and completion of supply. If any of the two events occur before the change in rate of tax, then the old rate will apply, else the new rate will apply.

Illustration – Rate of GST on Supply made on or after November 15, 2017 reduced from say 28% to 18% then the tax to be applied on supplies will be as under :

  • Before– Event occurred before November 15, 2017
  • After– Event occurred on or after November 15, 2017
Supply ProvidedInvoice issuedPayment receivedGST Rate
BeforeAfterAfter18%
BeforeBeforeAfter28%
BeforeAfterBefore28%
AfterBeforeAfter18%
AfterBeforeBefore28%
AfterAfterBefore18%

GST Rates by item wise at One Place in PDF & Articles Format

GST Rates ArticlesGST Rates in PDF
Revised GST All Rates on  Some GoodsDownload Now
Revised GST All Rates on  Some GoodsDownload Now
List of all Services Taxable in GST Download Now 
List of all Services Exempted in GSTDownload Now
list of all Services Under Reverse ChargeDownload Now 
List of Goods Exempted in GST (0%) (Full List)Download Now
GST All Rates on Gold, Biscuits (3% Items List)Download Now
GST All Rates Covered in 5% Items List (Full List)Download Now
GST All Rates Covered in 12% Items List (Full List)Download Now
GST All all Rates Covered in 18% Items List (Full List)Download Now
GST All Rates Covered in 28% Items List (Full List)Download Now
Classification Scheme for Services under GST  
GST All Rates 2017 in Hindi 
GST All Rates Comparison Chart Existing Vs New 
List of all Services at 5% GST Rate 
List of all Services at 12% GST Rate 
List of all Services at 18% GST Rate 
List of all Services at 28% GST Rate 

GST Rates on Services in Hindi – 

For More details about GST Rates in Hindi, Please visit on following link – GST Rate in Hindi

GST Nil rate (0%):

No tax will be imposed on items like fresh meat, fish chicken, eggs, milk, butter milk, curd, natural honey, fresh fruits and vegetables, flour, besan, bread, prasad, salt, bindi. Sindoor, stamps, judicial papers, printed books, newspapers, bangles, handloom etc. click here for list of all goods exempted from GST

GST 5% Items List

Items such as fish fillet, cream, skimmed milk powder, branded paneer, frozen vegetables, coffee, tea, spices, pizza bread, rusk, sabudana, kerosene, coal, medicines, stent, lifeboats will attract tax of 5 percent. click here for list of all goods Covered under 5% GST Rate

GST 12% Items list

Frozen meat products , butter, cheese, ghee, dry fruits in packaged form, animal fat, sausage, fruit juices, Bhutia, namkeen, Ayurvedic medicines, tooth powder, agarbatti, colouring books, picture books, umbrella, sewing machine, and cellphones will be under 12 per cent tax slab. click here for list of all goods Covered under 12% GST Rate

GST 18% Items List

Most items are under this tax slab which include flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, note books, steel products, printed circuits, camera, speakers and monitors. click here for list of all goods Covered under 18% GST Rate

GST 28% Items list

The highest under GST system. click here for list of all goods Covered under 28% GST Rate

GST Rates Finalised, GST Rate Slabs 5%, 12%, 18% & 28%. GST rate structure finalized. Check more details from the following link…

Click Here to Download Item Wise GST Rate List

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Latest Comments

  1. Dear Sir,
    I Need your Help & support for the Final GST rate and rules on goods & services with HSN code & description as on today after all amendment req. to you pl send the final list of the same on Email ID
    ( [email protected] )
    Thanks in advance
    Thanks & Regards
    Amar Singh

    Reply
  2. my brothers,
    kya gst !! gst laga tho diya but public ko itha bhee nahim maaloom gst kya hai !!
    pehle india ka janata ko bolna aur samchana chaahiye gst kya hai, ab aisa hogaya tiffin tho
    haath mem pakada diya lekin kisi ko maaloom nahim box ke andhar kya hai !!
    ram jee ke bharose !! but CA professional ko gst se maalamaal kardiya, jai ho hamuman jee !!!

    Reply
  3. Dear Sir….
    Works Contract defined U/Sec 2 (119) should be treated as supply of service [Schedule II Clause (6)(a)] and the applicable rate of GST is 18%.
    Job Work defined U/Sec 2(68) and Sec 143 speaks about the procedure for job work.
    Why customer or consumer has to pay gst for produts which he is purchasing. Seller has to pay gst and not the consumer. Who has 2 pay gst. Consumer or seller.
    Service of transportation of passengers, with or without accompanied belongings, by—
    (a) railways in a class other than—
    (i) first class; or
    (ii) an air-conditioned coach;
    (b) metro, monorail or tramway;
    (c) inland waterways;
    (d) public transport, other than predominantly for tourism purpose, in a vessel between places located
    in India; and
    (e) metered cabs or auto rickshaws (including e-rickshaws).

    Reply
  4. Why customer or consumer has to pay gst for produts which he is purchasing. Seller has to pay gst and not the consumer. Who has 2 pay gst. Consumer or seller.

    Reply
  5. I had snacks at at Restaurant in Malad West, mumbai-64.On the Total Bill I was charged 11% State GST PLUS
    11% Central GST. Is this correct & Legal? If Not, please let me know to which authority, I can file my complaint?
    Thanks. Ved Khanna.

    Reply
    • No, there is no head with 22% GST. Please see the bill again properly. They must have charged 18% on some goods and 28% on other goods, averaging at 22%.

      Reply
  6. Respected Sir,
    We have need the Work Contract & Job Work, We need Rate of Tax ? i don;t know labour contract work please explain.

    Reply
    • Works Contract defined U/Sec 2 (119) should be treated as supply of service [Schedule II Clause (6)(a)] and the applicable rate of GST is 18%.
      Job Work defined U/Sec 2(68) and Sec 143 speaks about the procedure for job work.

      Reply
  7. Kindy know us about the carding of cloth cutting waste on simple carding machines for making sort of cotton, which realy is not cotton, for making the bedding, razaies , mattresses, quilts, cussions , pillows etc
    Which code no. Or hsn code it is governed by and what r its gst rates

    Reply
  8. You provides goods details. But can any tell me the gst on railway tickets and air tickets. just for knowledge purpose.

    Reply
    • Service of transportation of passengers, with or without accompanied belongings, by—
      (a) railways in a class other than—
      (i) first class; or
      (ii) an air-conditioned coach;
      (b) metro, monorail or tramway;
      (c) inland waterways;
      (d) public transport, other than predominantly for tourism purpose, in a vessel between places located
      in India; and
      (e) metered cabs or auto rickshaws (including e-rickshaws).

      Reply
  9. Sir
    kindly advise what is impact of gst on lottery prize t of rs 1 lakh and lottery prize of flat(house)
    what is impact of gst if i purchase a flat on resale basis and gives in lottery
    thanks
    kishan gupta

    Reply
  10. I deal with 2nd hand mobiles, computer, laptops via ebay. Now ebay made mandatory for GST. i do turn over of 1L permonth. if i take GST, is it mandatory to collect and pay GST?

    Reply
  11. I HAVE FURNITURE THE GST IS 28% WANT A CONFIRMATION ON IGST, UTGST, AND STGST, IGST IS 28% RIGHT AND FOR THE OTHER TWO IT GETS DIVIDED WHICH MEAN 14%?

    Reply
  12. what is the rate of gst and HSN CODE for autoclave ,dental chair incorporating dental appliances, sterilization, operating table , operating light , DENTAL STOOLS

    Reply
  13. Kindly categorise and inform me the GST rates applicable for HEAVY EARTH MOVING MACHINERY spare parts of BULLDOZER, DUMPER, LOADER, HYDRAULIC EXCAVATOR, ENGINE SPARE PARTS etc.

    Reply
  14. Our product is Duty Free Import Lic (DEPB/MEIS/SEIS/REP/DFIA/FPS/FMS/VKGUY/FMLP TRANSFERABLE LICENCE/INSTRUMENT OF DUTY CUSTOMS). KINDLY SHARE THE LINK WERE IT IMPOSED THE GST RATE OR IN WHAT CATEGORY IT WILL FALL

    Reply
  15. Plywood & wooden boxes/wooden crates
    Consumables for packing air bubble Sheet,Gum tapes, nails etc..,
    Labour
    Transport
    We need rates of get taxes

    Reply
    • HSN 4415: Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood [GST rate 12%]
      HSN 4412: Plywood, veneered panels and similar laminated wood [GST rate 28%]
      For other packaging materials, please refer Chapter 48 [HSN Code 48xx]

      Reply
  16. I WOULD LIKE TO NO ABOUT, GST TAX FOR LEATH TAXTAXER BUSHING PART IF COST RinS, BELOW 4000,HOW MUCH WILL BE CHARGES

    Reply
  17. Sir, can you tell us whether we have to Upload Sale Invoice to Dept Site before despatch of Goods or it can be uploaded after one Month.

    Reply

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