Goods:

Reduced rate

0.25 ^[1] / 3 ^[2] / 5

Standard rate

18

High rate

40^[3]

Services:

Reduced rate

1.5 ^[4] / 5 / 7.5 ^[5]

Standard rate

18

High rate

40^[6]

_______________ 

Note: 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. 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.

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

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

[6] W.e.f 22.09.2025, services in respect of certain goods attract tax at the demerit rate of 40%.