GST Rates in India 2026
Quick Summary
5 GST slabs: 0%, 5%, 12%, 18%, 28%. Essentials taxed lower, luxury items higher.
GST Rate Slabs 2026
| Rate | Type | Examples |
|---|---|---|
| 0% | Essentials | Milk, eggs, bread, vegetables |
| 5% | Necessities | Sugar, tea, coffee, edible oils |
| 12% | Standard goods | Computers, processed food |
| 18% | Most items | Laptops, AC, services |
| 28% | Luxury | Cars, tobacco, aerated drinks |
0% GST Items
- Fresh vegetables, fruits
- Milk, curd, paneer
- Eggs, fresh meat
- Bread, salt
- Educational services
- Healthcare services
5% GST Items
- Sugar, tea, coffee
- Edible oils
- Domestic LPG
- Footwear < ₹500
- Small restaurants
12% GST Items
- Computers (up to ₹40k)
- Processed food
- Mobile phones
- Butter, cheese
18% GST Items
- Laptops, tablets
- AC, refrigerator
- Most services
- Financial services
28% GST Items
- Automobiles
- Tobacco products
- Aerated drinks
- Luxury items