Goods:

Reduced rate

0.25 ^[1] / 3 ^[2] / 5

Standard rate

12 / 18

High rate

28

Services:

Reduced rate

1.5 ^[3] / 5 / 7.5 ^[4]

Standard rate

12 / 18

High rate

28

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Note: Certain specified goods and services attract Compensation Cess at varied rates in India.

[1] Diamonds and other precious stones.

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

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

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