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Original Dataset · 290 HSN + 31 SAC codes

India GST Rate Reference 2026

Six GST rates are active in India in 2026: 0%, 3%, 5%, 12%, 18%, and 28%. Below is every slab mapped against the 290 HSN goods codes and 31 SAC service codes we track — 18% is the default, covering 192 goods codes (66%) and 23 service codes (74%). Every rate below comes from our HSN/SAC classification dataset, built from CBIC Chapter, Heading, and rate schedule notifications.

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.

RateCodesCategoryExample HSN codes
0%14 / 290Nil-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 / 290Precious metals — the only goods at this rate in our dataset
  • 7113 — Articles of jewellery of precious metal
  • 7114 — Articles of goldsmiths' wares
5%23 / 290Merit 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 / 290Standard-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 / 290Standard 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 / 290Demerit 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.

RateCodesCategoryExample SAC codes
0%4 / 31Exempt — 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 / 31Transport services
  • 9964 — Passenger transport services (bus, rail, air)
  • 9965 — Goods transport services (freight by road, rail, air)
12%2 / 31Support and job-work services
  • 9986 — Agriculture, forestry, fishing and mining support services
  • 9988 — Manufacturing services on physical inputs (job work)
18%23 / 31Standard 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

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?
Six rates are active: 0% (nil-rated essentials), 3% (gold and jewellery only), 5%, 12%, 18%, and 28%. Across the 290 HSN codes in our goods dataset, 18% is the default — it covers 192 codes, or 66% of everything we track.
What GST rate applies to gold and jewellery?
3% — a special rate that sits outside the standard 5/12/18/28 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%. Of the 31 SAC codes we track, 23 sit at 18% — everything from IT and telecom (SAC 9984) to legal and accounting (9982) to construction (9954). The exceptions: passenger and goods transport (9964/9965) at 5%, agriculture support services and job work (9986/9988) at 12%, and government, education, health, and extraterritorial-organization services (9991/9992/9993/9999) at 0%.
Is there a GST cess on top of the 28% rate?
Yes, for a specific list of goods — tobacco, pan masala, aerated drinks, coal, and certain motor vehicles carry an additional GST compensation cess. The cess percentage is item-specific and set by separate CBIC notification; it is not part of the base rate table above, so check the specific cess schedule before invoicing any 28%-rate item in these categories.
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.

Look up a specific code

HSN Code Directory|HSN/SAC Code Finder|GST Calculator|GST Invoice Generator|How we built this dataset