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Last Updated 19th Jan 2021: Slab Rates Popular Goods Popular Services

The document outlines the different GST tax slab rates in India, including rates of 5%, 12%, 18%, and 28% that are applied to various goods and services. Popular goods and services that fall under each rate slab are listed. The document also provides tables listing goods and services under each GST rate slab.

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Michael Wells
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72 views4 pages

Last Updated 19th Jan 2021: Slab Rates Popular Goods Popular Services

The document outlines the different GST tax slab rates in India, including rates of 5%, 12%, 18%, and 28% that are applied to various goods and services. Popular goods and services that fall under each rate slab are listed. The document also provides tables listing goods and services under each GST rate slab.

Uploaded by

Michael Wells
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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GST Rates

Last Updated 19th Jan 2021


Slab Popular Goods Popular Services
Rates
5% Frozen vegetables, Fertilizers, Spices, Newspaper printing, Takeaway Food,
Plastic waste Restaurants

12% Ghee, Nuts, Fruits, Pouches, purses and Temporary basis IP rights, Building
Handbags construction for sale

18% Washing Machine, Camera, Shampoo Outdoor Catering, IT services, Telecom services

28% Sunscreen, Motorcycles, Pan Masala Cinema, Food/Drinks/Stay at AC Five Star


Hotels

In India, there are 4 types of GST rates:

GST Slab of 5%

Under this slab, the goods of basic amenities are covered such as sugar, oil, spices, coffee, coal,
fertilizers, tea, ayurvedic medicines, agarbatti, sliced dry mango, cashew nuts, sweets, handmade
carpets, lifeboats, fish fillet, unbranded namkeen, and life-saving drugs are covered.

The services under this slab include railways, airways, takeaway food, AC and Non-AC restaurants,
hotel rooms with a tariff less than Rs. 7,500, and special flights for pilgrims.

GST Slab of 12%

Under this slab, products like cell phones, sewing machine, umbrella, jewelry box, along with
processed foods like frozen meat, fruit juices, butter, cheese, ghee are covered.

The services under this slab include business class flight tickets and movie tickets below Rs. 100.

GST Slab of 18%

Under this slab products like hair oil, safety glass, pasta, pastries, ice-cream, mineral water, hair
shampoo, oil powder, water heaters, washing machine, detergent, scent sprays, leather clothing,
cookers, oil powder, cutlery, binoculars, artificial flowers, wristwatches, suitcase, briefcase, shaving,
after-shave, furniture, stationery items, mattress monitors, television screen, lithium-ion batteries,
video games are covered.

The services under this slab include restaurants within hotels whose tariffs are above Rs. 7,500,
actual hotel bill below Rs. 7,500, movie tickets above Rs. 100.

GST Slab of 28%

Under this slab, over 200 products are covered like cars, cigarettes, durable consumer products,
high-end motorcycles, pan masala, weighing machine, cement are covered.

The services under this slab include racing, betting in casinos, the actual bill of hotel stay above Rs.
7,500.
A special rate of 0.25% is levied on semi-polished and cut stones.

GST Tax Slab Rates List for Goods


5% GST 12% GST 18% GST 28% GST

Spices Cakes Washing Machine Personal Aircraft

Frozen vegetables Drip Irrigation System Vacuum Cleaner Sunscreen

Rusk Photographes Pasta Tobacco

Fish fillet Pack water bottle of 20 litre Tyres Hair clippers

Pizza bread Butter Biscuits Bidis

Sabudana Mechanical sprayers Vanity case Weighing machine

Tea Ghee Pastries Waffles plus wafers


which are coated with
chocolate

Baby milk food Almonds Soups Wallpaper

Plain Chapati & Khakhra Pouches, purses and Handbags Preserved Vegetables ATM Vending Machine

Floor covering Fruits Camera Yachts

Fertilizers Art ware of iron Curry paste Motorcycles

Footwear under Rs. 1,000 Boiled sugar confectionery Instant food mixes Ceramic tiles

Apparels under Rs. 1,000 Packaged coconut water Shampoo Dishwasher

Real zari Pickle Printers Aerated Water

Agarbatti Mirrors framed with Mixed condiments Pan Masala


Ornaments

GST Slab Rates List of Services

List of prominent services under various GST slabs is:

GST Slab Rate Services

5% Aircraft Leasing

Crude and Petroleum products Transport

Passenger transport in economy class by air

Newspaper printing

Passenger transport by cabs and radio taxi

Restaurants both AC and Non-AC

Job work done for leather and footwear goods

Ad space selling in print media


GST Slab Rate Services

Tailoring

Takeaway Food

Restaurants with turnover of Rs. 50 lakhs

12% Air travel apart from economy class

Common Effluent treatment plants

Movie tickets priced up to Rs.

Building construction for sale


Hotel accomodation with per room per night charge up to Rs. 7,500

Temporary basis IP rights

Crude or natural gas mining and drilling.

18% Outdoor Catering

Theme parks, water parks, circus, folk, theatre, drama, classical.

IT services

Hotel stay with bill above Rs. 7,500

Room tariff above Rs. 2,500 but less than Rs. 5,000 per room per night in Hotels, inns, and guest
house.

Telecom services

28% Food/Drinks/Stay at AC Five Star Hotels

Betting at race club and gambling

Hotels, inns, guest house with room tariff above Rs. 5,000

Cinema

GST Tax Rates on some common items


Tax
Products
Rates
0.25% Cut and semi-polished stones are included under this tax slab.
Household necessities such as edible oil, sugar, spices, tea, and coffee (except instant)
5% are included. Coal, Mishti/Mithai (Indian Sweets) and Life-saving drugs are also covered
under this GST slab.
12% This includes computers and processed food
Hair oil, toothpaste and soaps, capital goods and industrial
18%
intermediaries are covered in this slab.
Luxury items such as small cars, consumer durables like AC and Refrigerators, premium
28%
cars, cigarettes and aerated drinks, High-end motorcycles are included here.
Though edible items like sugar, tea and coffee are included in the 5% slab, milk does not
attract any tax under the new GST regime. The idea behind this is to ensure that basic food
items are available for everyone but instant food is kept out of this category.

 Basic household items like toothpaste and hair oil, which currently attract 28% tax,
will be taxed at 18% only.
 Sweets will also be taxable at 5%.
 Tax rates on coal has also been reduced from 11.69% to just 5% in order to relieve
the pressure on power industries.
 GST also gives a major push to domestic industries as they will be able to procure
seamless input credit for capital goods. Make in India campaign is set to flourish
after this reform.

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