Goods:

Reduced rate

0.25 ^[1] / 3 ^[2] / 5

Standard rate

18

High rate

28/40^[3][4]

Services:

Reduced rate

1.5 ^[5] / 5 / 7.5 ^[6]

Standard rate

12 / 18

High rate

28

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Note: W.e.f 22.09.2025 compensation cess is only applicable on certain tobacco products, till a future date as may be notified by the Government. W.e.f 22.09.2025.The GST council has in its 56th meeting held on 3 September 2025 recommended abolishment of the 12% rate slab.

[1] Diamonds and other precious stones.

[2] Gold, silver and certain other precious metals and jewellery articles.

[3] W.e.f 22.09.2025, 28 % rate slab will only be applicable on certain tobacco products, till a future date as may be notified by the Government.

[4] W.e.f 22.09.2025. The GST council has in its 56th meeting held on 3 September 2025 recommended introduction of a new de-merit rate for certain luxury and sin-goods.

[5] Applicable on construction of affordable residential apartments in certain cases.

[6] Applicable on construction of certain residential / commercial apartments.