Exempted
Live animals (except horses) like cattle, fresh fish, etc.
Natural Honey, puffed rice, bread, eggs
Fresh milk including pasteurized, lassi, butter.
Live trees and other plants like cut flowers, fresh vegetables including potatoes, tomatoes, onions, cabbages, cauliflowers, etc.
Fresh fruits, fresh or dried coconut, other nuts, banana.
Fresh betel nuts and betel leaves.
Unprocessed green leaves of tea.
Fresh ginger, fresh turmeric.
Cereals like wheat, maize, rice, flour (other than those put up in unit containers and bearing a registered trade mark).
At 5%
Dried fish, smoked fish, fish salted or in brine.
Ultra high temperature milk, milk and cream, skimmed milk powder, milk food for babies
Yogurt, kephir and other fermented or acidified milk
Whey, chena or paneer put up in unit container and bearing a registered brand name.
Cereal put up in unit container and bearing a registered brand name.
Vegetable fats and oils.
Shoes below Rs 500 retail price.
Tea, whether or not flavoured, other than unprocessed green leaves of tea; coffee whether or not roasted or decaffeinated.
Ginger other than fresh ginger, saffron, turmeric (curcuma).
Beet sugar, cane sugar, khandsari sugar.
Coal, LPG for supply to household domestic consumers.
At 12 %
Animal fats and oils, butter, ghee and cheese, dry fruits.
Sausages and similar products of meat, meat offal or blood; food preparations based on these products, fruit juices, vegetable juices, soya milk drinks, fruit pulp or fruit juice-based drinks, beverages containing milk, sweetmeats.
Namkeen, bhujia, mixture, chabena and similar edible preparations in ready consumption form.
Marble and travertine blocks, granite blocks.
Fertilisers, other than those which are clearly not to be used as fertilisers, bio-gas, candles, photographic plates and films for X-ray, surgical gloves.
At 18 %
Refined sugar containing added flavouring or colouring matter.
Pastries and cakes, ice cream and other edible ice.
Betel nut product known as “supari”.
Bitumen, iron and steel products, including rods, bars, angles, flats, sheets, etc.
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, synthetic organic colouring matter.
Hair oils, dentifrices (toothpaste), soap.
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators.
Articles of apparel and clothing accessories above Rs l,000 retail price.
Mineral water, aerated water.
Shoes above R 500 retail price.
At 28 %
Molasses, chocolates, aerated waters containing added sugar or other sweetening and flavouring matter.
Marble and granite other than blocks, portland cement.
Paints and varnishes, putty.
Beauty or make-up preparations, preparations for oral or dental hygiene, deodorisers, perfumes.
Floor coverings of plastics, bathroom fittings and sanitary wares.
Tyres of rubber used in motor cars etc.
Particle board, plywood etc.
GST Rates (on selected services)
Exempted
Transport of passengers by air embarking or terminating in an airport located in the North East
Services by Government except the Department of Posts, Life Insurance and agencies services provided to a person other than the Government.
Services in relation to an aircraft or a vessel.
Transport of goods or passengers.
Any service other than services mentioned above provided to business entities.
Services by RBI, Consulates and Embassies, services provided to UN or specified International Organisations.
Services by way of renting residential dwelling.
Renting of rooms in hotels where the charges are less than Rs 1000 per day.
Renting of premises, community halls, etc less than Rs 10,000 per day.
Renting of shops or other spaces for business or commerce less than Rs 10,000 per month.
At 5%
Transport of goods, passengers by rail (except sleeper class)
Transport of passengers by air in economy class.
Renting of motor cab, supply of tour operators services.
Advertisement space in print media.
At 12%
Transport of passengers by air in non-economy class.
Supply of food and drinks in restaurants without AC/CH and not serving liquor.
Room tariff Rs 1000-2500.
Construction of complex, building, civil structure or part thereof intended for sale to a buyer, wholly or partly.
At 18%
Supply of food and drinks in restaurants with AC/CH with or without serving liquor, outdoor catering, room tariff Rs 2500-5000.
Composite supply of works contract.
Admission to circus, Indian classical dance, folk dance, theatrical performance, drama.
All services not specified elsewhere.
At 28%
Admission to entertainment events, amusement facilities, sporting event such as IPL.
Supply of food/drinks in AC restaurant in 5-star or above rated hotel.
Renting of room in 5-star or above rated hotel, inns, guest houses, clubs, camp sites, etc where the tariff is Rs 5,000 and above.