GST Rates Chart 2026
Quick reference for CA Inter Indirect Tax. All GST slabs with common items, ITC rules, and reverse charge.
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NEW for May 2026
GST Amendments for May 2026 Exam
Insurance exemption, GTA rate changes (12%→18%), ECO local delivery. Official ICAI statutory update.
GST Rate Slabs
Nil (0%)
- • Fresh fruits & vegetables
- • Milk, curd, buttermilk
- • Fresh meat, fish, eggs
- • Bread, salt, prasad
- • Unbranded cereals, pulses, flour
- • Healthcare services
- • Educational services
- • Public transport (non-AC)
5%
- • Branded cereals, spices
- • Tea, coffee, edible oil
- • Sugar, coal, fertilizers
- • Economy class air travel
- • Transport of goods by road
- • Cab aggregators (taxi)
- • Small restaurants (non-AC)
- • Newspaper, books
12%
- • Processed food, frozen items
- • Butter, ghee, cheese
- • Mobiles, computers, laptops
- • Sewing machines, umbrella
- • Business class air travel
- • Hotels (Rs 1000-7500)
- • Construction services
- • Outdoor catering
18%
- • Most manufactured goods
- • Soaps, hair oil, toothpaste
- • Industrial machinery
- • IT services, telecom
- • Banking, financial services
- • Hotels (Rs 7500+)
- • Restaurants in hotels
- • Legal, accounting services
28%
- • Luxury cars, SUVs
- • Motorcycles (>350cc)
- • AC, refrigerator, washing machine
- • Cement, paints, perfumes
- • Aerated drinks, tobacco
- • 5-star hotel accommodation
- • Casino, race club betting
- • Private lottery
Blocked ITC (Section 17(5))
| Item/Service | ITC | Exception |
|---|---|---|
| Motor vehicles (general) | Not allowed | Allowed for specific business use |
| Food & beverages | Not allowed | Allowed if business is in same line |
| Health insurance | Not allowed | Allowed if statutory obligation |
| Club membership | Not allowed | None |
| Rent-a-cab | Not allowed | Allowed if statutory or further supply |
| Works contract for immovable property | Not allowed | Allowed if for further supply |
| Goods lost/destroyed/gifted | Not allowed | None |
Reverse Charge (RCM)
| Service | Recipient (Liable to pay GST) |
|---|---|
| Services by advocate | Business entity |
| Sponsorship services | Body corporate |
| Services by director | Company |
| Renting of motor vehicle | Body corporate (if supplier doesn't charge GST) |
| Security services | Registered person |
| GTA services | Factory, society, body corporate |
| Import of services | Importer |
Important Thresholds
GST Registration - Goods
Rs 40 Lakh
Rs 20 Lakh for special category states
GST Registration - Services
Rs 20 Lakh
Rs 10 Lakh for special category states
Composition Scheme
Rs 1.5 Crore
1% tax (0.5% CGST + 0.5% SGST)
E-way Bill
Rs 50,000
For movement of goods
E-invoicing
Rs 5 Crore
Turnover in any preceding FY
TDS under GST
Rs 2.5 Lakh
2% deduction by specified persons
Practice Taxation MCQs
Test your knowledge of GST rates and provisions with chapter-wise questions.
Related: Income Tax Rates
Complete tax slabs for AY 2026-27