GST Slabs in India
Updated 2026-10-29
Quick answer: From 22 September 2025, India moved most goods and services into two main GST slabs — 5% (merit) and 18% (standard) — plus a 40% slab for luxury and sin goods. Some items remain at 0% or special rates like 3% for gold.
The main slabs
Rates depend on the HSN (goods) or SAC (services) code of what you sell.
- 0% – essential items such as fresh produce and many health/education services
- 5% – merit goods and many everyday items
- 18% – standard rate for most goods and services
- 40% – luxury and sin goods
- Special rates – e.g. 3% on gold and silver
How to find your rate
Look up your HSN/SAC code on the official GST portal or CBIC rate notifications. Rates change via GST Council decisions, so verify before invoicing.
FAQs
Do 12% and 28% slabs still exist?
After the 2025 rationalisation, most items formerly at 12% and 28% moved to 5% or 18%, with select items at 40%. Always confirm the current rate for your specific code.