Original Dataset · 290 HSN + 31 SAC codes

India GST Rate Reference 2026

Name: India GST 2.0 HSN-Level Rate Migration Dataset (2026)
Creator: WOWHOW
License: https://creativecommons.org/licenses/by/4.0/

Four GST rates are active in India in 2026 under GST 2.0: 0%, 5%, 18%, and a 40% de-merit rate — plus the special 3% rate for gold and precious metals. The 12% and 28% slabs were abolished on 22 September 2025 (56th GST Council): most 12% items moved to 5%, most 28% items to 18%, and luxury/sin goods to 40%. The tables below show our 290-HSN / 31-SAC classification dataset under the pre-GST-2.0 slab structure — use the migration map first, then the code tables for item-level classification.

GST 2.0 migration map (effective 22 Sept 2025)

12% slab removed — packaged foods, many medicines and daily-use items moved to 5% (a few to 18%)
28% slab + compensation cess removed — cement, ACs, TVs, small cars moved to a flat 18%
40% de-merit rate added — luxury vehicles, tobacco, pan masala, aerated drinks
Unchanged — 0% exempt list, 5% merit list, 18% standard, 3% gold/precious metals

Item-by-item old-vs-new detail: GST 2.0 rate changes — old vs new

Published 2026-07-03 · Author: WOWHOW · Data source: CBIC HSN/SAC classification

GST rates for goods (HSN)

290 HSN codes, sourced from the dataset behind the WOWHOW HSN directory and GST invoice generator. Rates shown are the pre-GST-2.0 classification — apply the migration map above for the current slab (12% items → mostly 5%; 28% items → mostly 18%, luxury/sin → 40%).

Rate	Codes	Category	Example HSN codes
0%	14 / 290	Nil-rated — food staples and raw agricultural goods	`0101` — Live horses, asses, mules and hinnies `0201` — Meat of bovine animals, fresh or chilled `0401` — Milk and cream, not concentrated `0701` — Potatoes, fresh or chilled `1001` — Wheat and meslin `2501` — Salt
3%	2 / 290	Precious metals — the only goods at this rate in our dataset	`7113` — Articles of jewellery of precious metal `7114` — Articles of goldsmiths' wares
5%	23 / 290	Merit rate — packaged essentials	`0402` — Milk and cream, concentrated or sweetened `0901` — Coffee (not roasted) `0902` — Tea `1006` — Rice `1508` — Ground-nut oil `1701` — Cane or beet sugar
12%	42 / 290	Standard-merit rate — processed food, paper, pharma	`2009` — Fruit juices and vegetable juices `3003` — Medicaments (not put up in dosages) `3004` — Medicaments (put up in dosages) `4802` — Uncoated paper for writing or printing `1501` — Pig fat and poultry fat
18%	192 / 290	Standard rate — the default for most manufactured goods	`1905` — Bread, pastry, cakes, biscuits `2201` — Waters including mineral and aerated `2710` — Petroleum oils (not crude) `3208` — Paints and varnishes `1704` — Sugar confectionery
28%	17 / 290	Demerit rate — luxury, sin, and high-value goods	`2202` — Aerated water with sugar or sweetened `3303` — Perfumes and toilet waters `4011` — New pneumatic tyres, of rubber `8415` — Air conditioning machines `8528` — Monitors, projectors, televisions

GST rates for services (SAC)

31 SAC codes, sourced from the combined HSN+SAC dataset behind the HSN/SAC code finder tool.

Rate	Codes	Category	Example SAC codes
0%	4 / 31	Exempt — public-interest services	`9991` — Public administration and other government services `9992` — Education services (schools, colleges, universities) `9993` — Human health and social care services `9999` — Services by extraterritorial organisations (UN, World Bank)
5%	2 / 31	Transport services	`9964` — Passenger transport services (bus, rail, air) `9965` — Goods transport services (freight by road, rail, air)
12%	2 / 31	Support and job-work services	`9986` — Agriculture, forestry, fishing and mining support services `9988` — Manufacturing services on physical inputs (job work)
18%	23 / 31	Standard rate — the default for most services	`9954` — Construction services of buildings `9963` — Accommodation, food and beverage services (hotels, restaurants) `9971` — Financial and related services (banking, insurance) `9982` — Legal and accounting services (lawyers, CA, CS) `9984` — Telecommunications and IT services

GST 2.0 migration — every changed HSN code, old rate → new rate

Item-level mapping of all 290 tracked HSN codes across the 22 September 2025 rate change: 63 codes changed (or were corrected/flagged), 227 verified unchanged against the PIB annexures. Category summaries exist everywhere — per-code old→new mapping with sources is what this table adds.

Download CSV Download JSONFree to reuse with attribution to wowhow.cloud

HSN	Item	Old	New	Status	Detail
1501	Pig fat and poultry fat	12%	5%	changed	Animal/microbial fats — food-sector rationalisation cut.
1704	Sugar confectionery	18%	5%	changed	Sugar confectionery 18%→5% (traditional mishri/batasha/chikkis separate).
1905	Bread, pastry, cakes, biscuits	18%	5%	changed	Biscuits, pastries, cakes moved 18%→5%. Pizza bread and khakhra/chapathi/roti separately 5%→Nil.
2001	Vegetables, fruit, nuts prepared by vinegar	12%	5%	changed	Vegetables/fruit preserved by vinegar — explicitly named in food-sector cuts.
2009	Fruit juices and vegetable juices	12%	5%	changed	Fruit/vegetable juices explicitly named (incl. packaged tender coconut water).
2201	Waters including mineral and aerated	18%	5%	changed	Plain/mineral packaged water (no added sugar/flavour) 18%→5%; 20-litre drinking water separately 12%→5%.
2202	Aerated water with sugar or sweetened	28%	40%	changed	Sweetened/flavoured/carbonated beverages consolidated from 28%+cess to flat 40%, cess subsumed; even plain non-alcoholic beverages (previously 18%) moved into the 40% NSAB bucket.
2701	Coal	5%	18%	changed	Coal moved UP 5%→18% (PIB Annexure-II COAL sector table) — compensation cess on coal abolished, subsumed in the higher rate.
3003	Medicaments (not put up in dosages)	12%	5%	changed	Bulk/unmixed medicaments — pharma bucket to 5%.
3004	Medicaments (put up in dosages)	12%	5%	changed	Retail medicaments to 5%; 3 critical medicines 5%→nil and 33 life-saving drugs 12%→nil.
3005	Wadding, gauze, bandages	12%	5%	changed	Wadding/gauze/bandages — pharma-goods cut.
3006	Pharmaceutical goods	12%	5%	changed	Pharmaceutical goods (catgut, reagents, first-aid kits) — pharma cut.
3303	Perfumes and toilet waters	28%	18%	changed	Perfumes & toilet waters to 18% standard — not on the 40% sin/luxury list.
3304	Beauty or make-up preparations	28%	18%	changed	Make-up preparations 28%→18%. Named exception: talcum powder (already 18%) cut to 5% merit list.
3307	Shaving preparations, deodorants	28%	18%	changed	Residual heading to 18%. Named exception: shaving cream/lotion & after-shave (already 18%) cut to 5%.
4011	New pneumatic tyres, of rubber	28%	18%	changed	New pneumatic tyres 28%→18%; excludes bicycle/rickshaw/aircraft/tractor-rear tyres (separate schedules; bicycle tyres 5%).
4802	Uncoated paper for writing or printing	12%	18%	changed	Uncoated writing/printing paper moved UP to 18% (notebook-use paper separately to nil/lower).
4810	Paper coated with kaolin	12%	18%	changed	Kaolin-coated paper UP to 18% alongside 4802.
4911	Other printed matter	12%	18%	changed	Other printed matter (calendars, ad material) grouped at 18%.
5608	Knotted netting of twine	12%	—	unverified	No explicit old/new rate found in checked sources.
5701	Carpets and floor coverings, knotted	12%	5%	unverified	Inferred from 'handicrafts 12%→5%' bucket only; no source names HSN 5701 explicitly.
6101	Men's overcoats, knitted	12%	5%	changed	Apparel SPLIT: 5% up to ₹2,500/piece, 18% above (old threshold was ₹1,000).
6103	Men's suits, jackets, knitted	12%	5%	changed	Same ₹2,500 split as 6101.
6104	Women's suits, dresses, knitted	12%	5%	changed	Same ₹2,500 split.
6105	Men's shirts, knitted	12%	5%	changed	Same ₹2,500 split.
6106	Women's blouses, knitted	12%	5%	changed	Same ₹2,500 split.
6109	T-shirts, singlets, knitted	12%	5%	changed	T-shirts — ₹2,500 split, directly named in garment explainers.
6110	Jerseys, pullovers, cardigans, knitted	12%	5%	changed	Same ₹2,500 split.
6115	Stockings, socks, hosiery, knitted	12%	5%	changed	Hosiery — same ₹2,500 split.
6201	Men's overcoats, woven	12%	5%	changed	Woven overcoats — same ₹2,500 split (Ch.62 = Ch.61 rule).
6203	Men's suits, jackets, trousers, woven	12%	5%	changed	Same ₹2,500 split.
6204	Women's suits, dresses, skirts, woven	12%	5%	changed	Same ₹2,500 split.
6205	Men's shirts, woven	12%	5%	changed	Same ₹2,500 split.
6206	Women's blouses, shirts, woven	12%	5%	changed	Same ₹2,500 split.
6301	Blankets and travelling rugs	12%	5%	changed	Blankets — old ₹1,000 threshold REMOVED, flat 5% no value limit.
6302	Bed linen, table linen, kitchen linen	12%	5%	changed	Bed/table/kitchen linen — flat 5%, threshold removed.
6802	Worked monumental stone	28%	18%	changed	Worked/polished monumental stone to 18%. Raw marble/granite blocks are Chapter 25 (2515/2516, 12%→5%) — different code.
6810	Articles of cement, concrete	18%	18%	corrected	BASELINE CORRECTION: most 6810 items were already 12%/18% since Nov-2017, not 28%. New rate 18% confirmed via Notification No. 9/2025-Integrated Tax (Rate). Little/no net change for most items.
7007	Safety glass (toughened or laminated)	28%	18%	changed	New rate 18% dated 22-Sep-2025. Old 28% inferred from auto-glass/construction parity (Dhruva pattern), not independently sourced.
7117	Imitation jewellery	3%	3%	unverified	BASELINE CORRECTION: imitation jewellery has been flat 3% since 2017, not 12%; remains 3%. (Uncorroborated trade-press claim of resin sub-category at 1.5%.)
8415	Air conditioning machines	28%	18%	changed	All AC types/capacities uniformly 18%, no carve-outs.
8432	Agricultural, horticultural machinery	12%	5%	changed	Agricultural soil-prep machinery — agri bucket.
8433	Harvesting or threshing machinery	12%	5%	changed	Harvesting/threshing — 'threshers, mowers' named in bucket.
8436	Other agricultural machinery	12%	5%	unverified	Inferred from Ch.8432-8437 agri bucket; no per-code citation.
8437	Seed, grain cleaning machines	12%	5%	unverified	Inferred from agri bucket; no per-code citation.
8452	Sewing machines	12%	5%	changed	Old 12% confirmed; new 5% pattern-inferred, not directly sourced.
8528	Monitors, projectors, televisions	28%	18%	changed	Unified at 18% for ALL screen sizes + monitors/projectors/set-top boxes. Pre-reform only >32-inch TVs were 28% (≤32in already 18% since 2018).
8601	Rail locomotives powered externally	12%	—	unverified	No source found either direction — low-volume industrial code.
8701	Tractors	12%	5%	changed	Tractors — headline farmer-relief item, explicitly listed.
8702	Motor vehicles for transport of 10+ persons	28%	18%	changed	Buses/10+ passenger vehicles: was 28%+0-15% cess → flat 18%, cess abolished. Ambulances same cut.
8703	Motor cars and vehicles for transport	28%	18%	changed	SPLIT: 18% for petrol/LPG/CNG ≤1200cc & ≤4000mm, diesel ≤1500cc & ≤4000mm, all three-wheelers, qualifying small hybrids (was 28%+1-3% cess). 40% for larger: petrol >1200cc OR >4000mm; diesel >1500cc OR >4000mm; SUV/MUV >1500cc & >4000mm & ≥170mm clearance (was 28%+17-22% cess). Compensation cess fully folded into the 40% headline.
8704	Motor vehicles for transport of goods	28%	18%	changed	Goods-transport vehicles 28%→18%, refrigerated vehicles carved out.
8708	Parts and accessories of motor vehicles	28%	18%	changed	Vehicle parts (8701-8705) 28%→18%. Named tractor-specific parts instead moved 18%→5%.
8711	Motorcycles and cycles with auxiliary motor	28%	18%	changed	SPLIT: motorcycles/mopeds ≤350cc 28%→18%. >350cc: 28%+3% cess → 40% flat, cess folded in.
8712	Bicycles and other cycles	12%	5%	changed	Bicycles explicitly named in daily-essentials 5% bucket.
9003	Frames and mountings for spectacles	12%	18%	changed	Spectacle FRAMES to 18% (fashion); conflicting source claims already-18% pre-reform. Corrective spectacles separately 5%.
9004	Spectacles, goggles	12%	5%	changed	CORRECTIVE spectacles only → 5%; non-corrective sunglasses 18% (use-based split).
9018	Medical, surgical instruments	12%	5%	changed	Medical/surgical instruments — healthcare-affordability cut.
9021	Orthopaedic appliances, artificial parts	12%	5%	changed	Orthopaedic/prosthetics mostly 5%; pacemakers + some artificial limbs nil.
9503	Tricycles, dolls, puzzles, toys	12%	5%	changed	Non-electronic toys → 5%; electronic/battery toys stay 18%.
9504	Video game consoles, articles for funfair	28%	18%	changed	Video game consoles (950450 line) 28%→18%. Broader heading historically mixed 12/18 for other items (cards, billiards) — console line specifically was 28%.
9614	Smoking pipes	18%	18%	unverified	UNVERIFIED: likely already 18% since Nov-2017 rationalization (28% claims trace to July-2017 day-one schedule). Possible tobacco-paraphernalia 40% reclassification not ruled out. Check CBIC Notif 09/2025-CTR schedule text before treating as settled.
9701	Paintings, drawings and pastels	12%	5%	changed	Original paintings/drawings/pastels → 5%; antiques >100yr (HSN 9706) nil.

The 227 codes verified unchanged (0%, 3%, 5% and most 18% items) are included in the CSV/JSON downloads with their verification basis. Unverified rows retain the pre-reform rate until confirmed against the CBIC schedule text — we mark uncertainty rather than guess on a tax reference.

Official sources

9/2025-Central Tax (Rate) (2025-09-17) — Revised GST rate schedules on goods effective 22-09-2025; mirrored by 9/2025-IGST(R) and 9/2025-UTGST(R).
15/2025-Central Tax (Rate) (2025-09-17) — Revises services rates (GTA, job work, hotels, beauty/wellness) effective 22-09-2025.
16/2025-Central Tax (Rate) (2025-09-17) — Fully exempts individual life and health insurance policies and their reinsurance.
17/2025-Central Tax (Rate) (2025-09-17) — Local delivery services via e-commerce operators.
2/2025-Compensation Cess (Rate) (2025-09-17) — Cess to Nil on small cars, ≤350cc motorcycles etc.; tobacco-class goods continue old cess until cess-loan discharge.
PIB Release ID 2163555 (2025-09-03) — Full HSN-wise Annexures I-V; announces 5%/18% two-slab + 40% de-merit structure; effective 22-09-2025 except tobacco items (date TBD).

What about the GST compensation cess?

A separate compensation cess applies on top of the 28% rate for a specific list of goods — tobacco products, pan masala, aerated drinks, coal, and certain motor vehicles. The cess percentage is set per item by its own CBIC notification and is not part of the base rate table above. If you are invoicing a 28%-rate item in one of these categories, check the item-specific cess schedule before you finalize the tax line — do not assume 28% is the final rate.

How this data is compiled

This reference draws on two datasets WOWHOW maintains: a 290-code HSN goods directory (powers the HSN code list and the GST invoice generator) and a 180-code combined HSN+SAC lookup — 149 HSN plus 31 SAC — that powers the HSN/SAC code finder tool. Both are built from CBIC's Chapter/Heading classification and the CGST rate schedule notifications. Last substantive edit to the underlying dataset: March 30, 2026. Rates shown are the standard CGST+SGST (or IGST) rate for the listed code; specific exemptions, concessional notifications, or state-level variations are not reflected here — verify against the current CBIC notification before filing.

Frequently Asked Questions

What are India's GST tax slabs in 2026?

Under GST 2.0 (effective 22 September 2025), four main rates are active: 0% (nil-rated essentials), 5% (merit rate), 18% (standard rate), and 40% (de-merit rate for luxury and sin goods) — plus the special 3% rate for gold and precious metals. The old 12% and 28% slabs were abolished by the 56th GST Council: most 12% items moved to 5%, most 28% items to 18%.

What happened to the 12% and 28% GST slabs?

Both were removed on 22 September 2025 as part of the GST 2.0 rationalisation. The 12% slab mostly folded down into 5% (packaged foods, many medicines), with a few items moving up to 18%. The 28%-plus-cess slab was replaced: everyday 28% items like cement, air conditioners, and small cars dropped to a flat 18%, while luxury vehicles, tobacco, pan masala, and aerated drinks moved to the new 40% de-merit rate.

What GST rate applies to gold and jewellery?

3% — a special rate that survives GST 2.0 and sits outside the standard 5/18/40 ladder. HSN 7113 (jewellery of precious metal) and 7114 (goldsmiths’ wares) are the two codes at this rate in our dataset.

What GST rate applies to most services?

18% remains the standard rate for most services after GST 2.0 — IT and telecom (SAC 9984), legal and accounting (9982). Passenger and goods transport (9964/9965) keep their 5% restricted-ITC option, and government, education, and health services (9991/9992/9993) remain exempt. The abolished 12% went BOTH directions: named job-work categories (SAC 9988 — umbrella, printing, bricks, pharma, leather) and hotel stays ≤₹7,500 dropped to 5%, while residual job-work, oil & gas support services (9986), and government earthwork contracts (9954) moved UP to 18%. Individual life and health insurance (9971) became fully exempt.

Is there still a GST compensation cess?

The compensation cess regime that rode on top of the old 28% slab was folded into the new flat 40% de-merit rate for most goods (luxury cars, aerated drinks). For tobacco and pan masala, the existing rate-plus-cess treatment was retained temporarily — the switch to the 40% structure for those items was deferred pending cess-loan repayment. Check the current CBIC notification before invoicing them.

How do I find the exact GST rate for a specific product?

Search by HSN/SAC code or product name in the HSN/SAC code finder tool, or look up a code directly in the HSN directory. To generate a full invoice with CGST/SGST/IGST breakdown, use the GST calculator or GST invoice generator.

How to cite this report

Link to this page directly: https://wowhow.cloud/research/india-gst-rates-2026

Suggested citation: WOWHOW, "India GST Rate Reference 2026" (July 2026). If a rate changes after a CBIC notification, we update this page in place.

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