GST Rates 2025 India

Complete Guide for Gold, Cars, Mobiles, Restaurants & More | Updated September 2025

🎯 Quick GST Rates Overview 2025

Get instant access to the latest GST rates across major categories. The 2025 GST reforms introduced significant changes including a new 40% luxury slab and reduced rates for essentials.

Gold: 3% + 5% making charges
Small Cars: 18% | Large Cars/SUV: 40%
Mobile Phones: 18%
Restaurants: 5% (standalone) | 18% (luxury)
Hotels: 0-18% (based on room tariff)
Electronics: Laptops & AC - 18%
Construction: Cement - 18% (reduced from 28%)
Clothing: 5% (≤₹2,500) | 18% (>₹2,500)
Beer & Liquor: No GST (State taxes apply)
Bikes: 18% (≤350cc) | 40% (>350cc)
Packaged Water: 5%
Electric Vehicles: 5%

💰 GST Rate on Gold

3% + 5% Making Charges

The GST rate for gold—including jewellery, bars, and coins—remains at 3% on the gold value, with an additional 5% GST applicable to making charges of jewellery. This rate was left unchanged during the 2025 GST reforms to provide price stability for buyers and clarity for the jewelry industry.

Who Pays?

  • Retail buyers purchasing physical or digital gold
  • Jewellery buyers pay GST on both the gold and the making charges (5% on making charges)
  • Businesses engaged in gold trading can claim Input Tax Credit (ITC) on GST paid if eligible

Gold Investment Options and GST

  • Physical gold: 3% GST on purchase
  • Gold ETFs: No GST on purchase, but 18% GST on management fees
  • Sovereign Gold Bonds: No GST applicable
  • Digital gold: 3% GST on purchase

Special Cases

  • Second-hand gold jewellery: Margin scheme applies
  • Gold coins: 3% GST regardless of purity
  • Gold imports: 3% GST + applicable customs duty

Documentation Requirements

  • Invoices must clearly separate gold value and making charges
  • HSN code 7108 for gold articles
  • PAN mandatory for transactions above ₹2 lakh

🚗 GST Rate on Cars

18% Small Cars | 40% Large Cars

As per the new GST overhaul effective September 22, 2025, the system is now two-tiered, with a special 40% slab for luxury/sin goods.

Car Type GST Rate 2025
Small cars (petrol <1,200cc, diesel <1,500cc, <4m) 18%
Large cars, SUVs, all >1,200cc/>1,500cc/>4m 40%
Electric vehicles (EVs) 5%

The 40% rate consolidates previous GST and compensation cess. Auto components attract 18% GST.

Additional Charges on Cars

  • Compensation cess: Included in the 40% rate for luxury vehicles
  • Road tax: Varies by state, not included in GST
  • Registration charges: Separate from GST
  • Insurance: 18% GST applicable

Electric Vehicle Incentives

  • 5% GST rate on all EVs
  • Subsidies under FAME II scheme
  • State-specific additional incentives
  • Reduced road tax in many states

Leased Vehicles

  • GST on lease payments: 18%
  • Input tax credit available for businesses
  • Long-term vs short-term lease differences

📱 GST Rate on Mobile Phones

18%

The GST rate on all mobile phones in India (smartphones, feature phones, accessories) is 18%—unchanged after the 2025 reforms.

Accessories Rates

  • Chargers, batteries, power banks, cases: 18%

Compliance Steps

  • Invoice every sale with GST at 18% using HSN code 8517 for mobile phones
  • Retailers must register for GST and file returns quarterly/monthly

Mobile Phone Components GST

  • Display screens: 18%
  • Batteries: 18%
  • Camera modules: 18%
  • Charging accessories: 18%
  • Repair services: 18%

E-commerce Sales

  • Marketplace collection: TCS at 1%
  • Seller registration required
  • Return policy implications

Manufacturing Incentives

  • PLI scheme benefits for manufacturers
  • Special economic zone advantages
  • Export benefits

🍽️ GST Rate on Restaurant Food

5% Standalone | 18% Luxury

The GST rate depends on the restaurant's type and location:

  • Standalone restaurants/casual dining (dine-in, takeaway): 5% (no ITC)
  • Restaurants within hotels (room tariff < ₹7,500): 5% (no ITC)
  • Restaurants within hotels (room tariff ≥ ₹7,500): 18% (with ITC)
  • Outdoor catering, special functions: 18%

For Restaurant Owners

  1. Register under GST
  2. Apply the relevant GST slab to each bill
  3. Keep accurate records for periodic returns

Food Delivery Services

  • Swiggy/Zomato: 5% GST on restaurant food
  • Delivery charges: 18% GST separately
  • Cloud kitchens: 5% GST if standalone

Special Cases

  • Airport restaurants: 18% GST regardless
  • Railway catering: 5% GST
  • Food in movie theaters: 18% GST

Input Tax Credit Restrictions

  • No ITC for restaurants charging 5% GST
  • ITC available for restaurants charging 18% GST
  • Capital goods ITC rules

🏨 GST Rate on Hotel Rooms

0% to 18% Based on Tariff
Room Rent Per Day GST Rate
₹1,000 or less 0%
₹1,001 – ₹7,500 5% (no ITC)
Above ₹7,500 18% (with ITC)

For Guests and Hotel Operators: The tax is added directly to the room tariff on the invoice. Operators must segregate income as per room tariff slabs for GST reporting.

Detailed Hotel Categories

  • Budget hotels/lodges (≤₹1,000): 0% GST - fully exempt
  • Mid-range hotels (₹1,001-₹7,500): 5% GST, no ITC available
  • Luxury hotels (>₹7,500): 18% GST, full ITC available
  • Resort accommodations: Same tariff-based classification

Additional Hotel Services GST

  • Room service: Same rate as accommodation
  • Laundry services: 18%
  • Spa services: 18%
  • Conference room rental: 18%
  • Wi-Fi services: 18% (if charged separately)
  • Airport pickup/drop: 5% (if hotel-owned vehicle)

OTA (Online Travel Agency) Bookings

  • Commission to OTA: 18% GST
  • Room tariff GST: Based on actual room rate
  • Convenience fee: 18% GST
  • Booking platforms: MakeMyTrip, Goibibo, OYO

Corporate Bookings & ITC

  • Companies can claim ITC only on 18% GST bookings
  • No ITC available on 0% and 5% GST hotel stays
  • Business travel expenses: Proper invoicing required
  • Employee reimbursement: GST invoice necessary

Compliance for Hotel Operators

  • Register under GST in each state of operation
  • Segregate bookings by tariff slabs for accurate tax calculation
  • Issue proper invoices with guest details and GST breakdown
  • File GSTR-1 and GSTR-3B returns regularly
  • Maintain guest register with tariff details

Package Deal GST Rules

  • Hotel + meal packages: Highest applicable rate (composite supply)
  • Tour packages with accommodation: 5% GST (tourism services)
  • Corporate event packages: 18% GST
  • Wedding packages: GST as per predominant supply

💻 GST Rate on Laptops

18%

Laptops, desktops, and accessories including printers, scanners, and storage devices are taxed at 18%.

Steps to Comply

  1. Businesses must ensure GST is calculated at 18% on MRPs
  2. Provide valid invoices citing HSN code 8471 for ITC claims where applicable
  3. ITC can be availed for business use

Computer Components GST

  • Processors: 18%
  • RAM: 18%
  • Storage devices: 18%
  • Monitors: 18%
  • Keyboards/mice: 18%

Software and Services

  • Pre-installed software: 18%
  • Software downloads: 18%
  • Repair services: 18%
  • Maintenance contracts: 18%

Business Purchases

  • ITC available for business use
  • Capital goods classification
  • Depreciation rules

❄️ GST Rate on Air Conditioners (ACs)

18% (Reduced from 28%)

Initially, air conditioners, as a deemed luxury product, were taxed at 28%. From September 2025, all ACs are in the 18% slab, making them more affordable.

Practical Guidance

  • AC manufacturers and retailers must now invoice at the lower GST rate and adjust input credits accordingly
  • Composite supply (AC + installation) should be billed inclusively at 18%

AC Components and Services

  • Split AC units: 18%
  • Window AC units: 18%
  • Installation services: 18%
  • Maintenance contracts: 18%
  • Spare parts: 18%
  • Refrigerant gas: 18%

Energy Efficiency Ratings

  • No GST difference based on star ratings
  • Government incentives for efficient models
  • State-specific subsidies may apply

Commercial vs Residential

  • Same 18% rate for both categories
  • ITC available for business purchases
  • Capital goods classification for large systems

🏗️ GST Rate on Cement

18% (Reduced from 28%)

Cement, a key construction material, has seen its GST rate reduced from 28% to 18% in the 2025 reforms to boost infrastructure development and housing affordability.

For Construction Companies

  • Lower GST on cement reduces overall project costs
  • ITC can be claimed on cement purchases for construction projects
  • Proper documentation with HSN code 2523 is essential

Cement Product Categories

  • Portland cement: 18%
  • White cement: 18%
  • Ready-mix concrete: 18%
  • Cement additives: 18%

Construction Industry Impact

  • Reduced input costs for builders
  • Lower project costs for affordable housing
  • Increased competitiveness

Retail Purchases

  • Same rate for retail customers
  • No ITC for individual buyers
  • Bulk purchase discounts may apply

👕 GST Rate on Clothes

5% (≤₹2,500) | 18% (>₹2,500)

Clothing items are taxed based on their retail sale price:

Item GST Rate
Clothes priced ≤ ₹2,500 per piece 5%
Clothes priced > ₹2,500 per piece 18%
Branded apparel (regardless of price) 18%
Footwear ≤ ₹1,000 per pair 5%
Footwear > ₹1,000 per pair 18%

For Retailers

  • Ensure correct classification based on price points
  • Maintain proper records for GST filing
  • Use appropriate HSN codes (61 for clothing, 64 for footwear)

Textile Industry Chain

  • Raw cotton: 0% GST
  • Yarn: 5% GST
  • Fabric: 5% GST
  • Made-up garments: 5-18% based on price

Special Categories

  • Handloom products: 0% GST
  • Khadi products: 0% GST
  • Silk products: 5-18% based on price
  • Customized tailoring: 5-18% based on fabric cost

E-commerce Fashion

  • Same price-based classification
  • Marketplace TCS applies
  • Return policy implications

🍺 GST Rate on Beer and Liquor

No GST | State Taxes Apply

Alcoholic beverages for human consumption (beer, wine, spirits) do not attract GST as they are specifically excluded from the GST regime. However, state governments continue to levy significant taxes on these products:

  • State Excise Duty: Varies by state, typically 20-40%
  • VAT/Sales Tax: Additional 12.5-25% depending on state
  • Special Fees: License fees, import fees, and other local charges

Although no GST applies to the final product, input materials and transportation for beer and liquor production attract GST at 18%, which increases costs indirectly as manufacturers cannot claim input tax credit for these expenses.

State-wise Tax Variations

  • Kerala: Highest taxation at ~220% of manufacturing cost
  • Goa: Lowest taxation at ~50% of manufacturing cost
  • Maharashtra: Moderate taxation with special rates for premium products
  • Delhi: Fixed license fees plus excise duty

Input Costs with GST

  • Barley, hops, yeast: 0-5% GST
  • Packaging materials: 12-18% GST
  • Bottles, caps, labels: 18% GST
  • Transportation services: 18% GST
  • Marketing services: 18% GST

Special Cases

  • Beer with alcohol content below 0.5%: 18% GST (classified as non-alcoholic)
  • Cooking wine: 18% GST (not for human consumption)
  • Medicinal alcohol: 12% GST
  • Industrial alcohol: 18% GST

Compliance Requirements

  • State excise license mandatory
  • Separate registration for each state of operation
  • Monthly excise returns to state authorities
  • Movement permits for inter-state transport

🏗️ GST Rate on Construction Services

1% to 18% Based on Project Type
Construction Type GST Rate Conditions
Residential complexes (excluding land) 12% With 1/3rd value deduction for land
Affordable housing projects 1% Without input tax credit
Commercial complexes 18% With input tax credit
Finishing services, highways, roads, bridges 18% Full ITC available
Composite supply (goods <25% value) 18% Works contract rate
Composite supply (goods >25% value) 12% Mixed supply rate

Affordable housing must meet government criteria including carpet area (90 sqm in non-metros, 60 sqm in metros) and price caps to qualify for the 1% GST rate.

Residential vs Commercial Classification

  • Residential: 12% GST with land value abatement
  • Commercial: 18% GST (offices, shops, malls)
  • Mixed-use: Proportionate calculation based on usage
  • Redevelopment: Special rules for society redevelopment

Input Tax Credit Rules

  • Full ITC for commercial projects
  • No ITC for affordable housing (1% scheme)
  • Restricted ITC for residential projects
  • Capital goods ITC: Different rules for different project types

Material Procurement

  • Cement: 18% GST
  • Steel: 18% GST
  • Bricks: 5% GST
  • Sand: 5% GST
  • Paint: 18% GST
  • Sanitaryware: 18% GST

Affordable Housing Criteria

  • Maximum carpet area: 60 sqm (metros), 90 sqm (non-metros)
  • Maximum cost: ₹45 lakh (metros), ₹30 lakh (non-metros)
  • Must be part of government approved scheme
  • Beneficiary should not own any other residential property

🏍️ GST Rate on Bikes and Scooters

18% (≤350cc) | 40% (>350cc)
Vehicle Type Engine Capacity GST Rate
Mopeds, scooters, motorcycles Up to 350cc 18%
Motorcycles, premium scooters Above 350cc 40%
Electric two-wheelers Any capacity 5%

The new 40% slab for high-capacity bikes (above 350cc) treats them as luxury goods. This includes premium motorcycles and performance scooters. Electric two-wheelers continue to enjoy the beneficial 5% rate to promote EV adoption.

Scooter Categories

  • Scooty/small scooters (≤125cc): 18% GST
  • Standard scooters (126-350cc): 18% GST
  • Premium maxi-scooters (>350cc): 40% GST
  • Electric scooters: 5% GST regardless of capacity

Additional Charges

  • Road tax: Varies by state (2-10% of vehicle cost)
  • Registration charges: Fixed by state government
  • Insurance: 18% GST on premium
  • Handling charges: 18% GST if applicable

EV Incentives

  • Additional state subsidies under EV policies
  • Reduced road tax in many states
  • FAME II scheme benefits for manufacturers
  • Charging infrastructure subsidies

Accessories and Parts

  • Helmets: 18% GST
  • Protective gear: 18% GST
  • Spare parts: 18% GST
  • Customization: 18% GST on labor and parts

💧 GST Rate on Packaged Drinking Water

5%

Packaged drinking water in all forms attracts a reduced GST rate of 5%, down from the previous 12-18%. This includes:

  • Bottled mineral water (all sizes)
  • Purified water bottles
  • 20-liter water jars
  • Packaged natural mineral water

The rate reduction was implemented to make safe drinking water more affordable, especially during summer months when demand peaks.

Water Packaging Materials

  • PET bottles: 18% GST
  • Plastic caps: 18% GST
  • Labels: 12% GST
  • Packaging cardboard: 12% GST
  • Shrink wrap: 18% GST

Water Purification Equipment

  • RO systems: 18% GST
  • Water filters: 18% GST
  • Purification chemicals: 18% GST
  • Testing equipment: 18% GST

Service Aspects

  • Water delivery service: 18% GST
  • Dispenser rental: 18% GST
  • Maintenance contracts: 18% GST
  • Installation charges: 18% GST

Bulk Water Supply

  • Tankered water: 0% GST (non-packaged)
  • Pipeline supply: 0% GST (municipal supply)
  • Water cans (≥20L): 5% GST (considered packaged)

🪑 GST Rate on Furniture

18% (Most Items)

Most furniture items attract a standard GST rate of 18%, regardless of material or design. This includes:

  • Wooden furniture (beds, tables, chairs, cabinets)
  • Metal furniture (office chairs, filing cabinets, racks)
  • Plastic furniture (chairs, tables, outdoor furniture)
  • Upholstered furniture (sofas, recliners, armchairs)
  • Office furniture (workstations, conference tables)

Some specific wooden furniture items may have varied rates, but the majority fall under the 18% category.

Special Category Furniture

  • Antique furniture: 12% GST (if certified antique)
  • Handicraft furniture: 5% GST (if certified handicraft)
  • Medical furniture: 12% GST (hospital beds, examination tables)
  • School furniture: 5% GST (for educational institutions)

Raw Materials and Components

  • Wood: 5-18% depending on type and processing
  • Plywood: 12% GST
  • Hardware (hinges, handles): 18% GST
  • Upholstery fabric: 5-12% GST
  • Foam: 18% GST
  • Varnish/paint: 18% GST

Customization and Services

  • Custom furniture design: 18% GST
  • Carpentry services: 18% GST
  • Furniture installation: 18% GST
  • Repair and restoration: 18% GST

E-commerce Furniture Sales

  • Same 18% rate applies
  • Assembly services charged separately at 18%
  • Delivery charges: 18% GST
  • Return policy challenges for large items

⚡ GST Rate on Electric Vehicles (EVs)

5%

Electric vehicles enjoy a preferential GST rate of 5% across all categories to promote cleaner transportation and reduce pollution. This includes:

  • Electric cars
  • Electric two-wheelers (scooters, motorcycles)
  • Electric three-wheelers (autorickshaws, cargo vehicles)
  • Electric buses

This rate is significantly lower than conventional vehicles (18-40%) as part of the government's strategy to accelerate EV adoption in India.

EV Components and Charging

  • EV batteries: 18% GST
  • Charging equipment: 18% GST
  • Charging station installation: 18% GST
  • EV spare parts: 18% GST

Government Incentives

  • FAME II subsidies: Up to ₹1.5 lakh for cars, ₹30,000 for two-wheelers
  • State subsidies: Additional incentives in many states
  • Road tax exemption: In most states
  • Income tax benefits: Section 80EEB for EV loans

Charging Services

  • Public charging: 5% GST (as EV supply equipment service)
  • Home charging installation: 18% GST
  • Battery swapping: 18% GST
  • Membership fees for charging networks: 18% GST

Future Projections

  • Potential reduction in battery GST rates
  • Possible further incentives for commercial EVs
  • Charging infrastructure development incentives
  • Local manufacturing benefits under PLI scheme

🚜 GST Rate on Tractors

12%

Tractors are classified as agricultural machinery and attract a GST rate of 12%. This moderate rate recognizes the importance of agricultural equipment in supporting India's farming sector.

The rate applies to all types of tractors regardless of horsepower or specifications, including:

  • Utility tractors
  • Row crop tractors
  • Orchard tractors
  • Industrial tractors

Agricultural Implements

  • Plows: 12% GST
  • Harvesters: 12% GST
  • Seeders: 12% GST
  • Irrigation equipment: 12% GST
  • Trailers: 12% GST

Government Support

  • Subsidies under state agricultural schemes
  • Financing options through NABARD
  • Custom hiring centers benefits
  • Farm mechanization promotion schemes

Maintenance and Repair

  • Spare parts: 18% GST
  • Repair services: 18% GST
  • Maintenance contracts: 18% GST
  • Lubricants: 18% GST

Customization for Special Uses

  • Special attachments: 18% GST
  • Loader modifications: 18% GST
  • Backhoe attachments: 18% GST
  • Specialty tires: 18% GST

🫒 GST Rate on Mustard Oil

5%

Mustard oil, like all edible oils, attracts a GST rate of 5%. This lower rate category recognizes edible oils as essential kitchen commodities.

The 5% rate applies to:

  • Refined mustard oil
  • Kachi ghani (cold-pressed) mustard oil
  • Blended mustard oil
  • Packaged and unpackaged mustard oil

This rate makes mustard oil more affordable for household consumption compared to many other food products.

Other Edible Oil Rates

  • Sunflower oil: 5% GST
  • Soybean oil: 5% GST
  • Groundnut oil: 5% GST
  • Palm oil: 5% GST
  • Olive oil: 5% GST
  • Coconut oil: 5% GST

Oil Production Process

  • Mustard seeds: 0% GST (agricultural produce)
  • Oil extraction service: 5% GST
  • Packaging materials: 12-18% GST
  • Transportation: 12-18% GST

Special Categories

  • Organic mustard oil: 5% GST
  • Medicinal mustard oil: 12% GST (if certified)
  • Industrial mustard oil: 18% GST (non-edible)
  • Massage oils containing mustard: 18% GST

Retail vs Wholesale

  • Same 5% rate for all sale levels
  • Bulk discounts possible
  • Branded vs unbranded: Same rate
  • Import of mustard oil: 5% GST + customs duty

🚭 GST Rate on Gutka and Chewing Tobacco

40% (Highest Slab)

Gutka, chewing tobacco, and similar tobacco products are considered "sin goods" and attract the highest GST slab of 40% effective from September 22, 2025. This places them in the same category as other demerit goods.

The high tax rate is part of the government's public health strategy to discourage consumption of these harmful products through fiscal disincentives.

Other Tobacco Products

  • Cigarettes: 40% GST + compensation cess
  • Bidis: 28% GST + compensation cess
  • Cigars: 40% GST + compensation cess
  • Smoking mixtures: 40% GST

Compensation Cess

  • Additional cess on top of GST
  • Based on quantity or length
  • Revised annually
  • Specific rates for different tobacco products

Public Health Implications

  • High taxes reduce consumption, especially among youth
  • Revenue used for health programs
  • WHO recommends high taxes on tobacco products
  • Evidence from other countries shows effectiveness

Enforcement Challenges

  • Illicit trade concerns
  • Border control issues
  • Tax evasion attempts
  • Need for coordinated enforcement

🛡️ GST Rate on Bike Insurance

18%

Vehicle insurance, including bike insurance, attracts a standard GST rate of 18%. This rate applies to the premium amount paid for insurance coverage.

The 18% rate applies to:

  • Third-party bike insurance (mandatory)
  • Comprehensive bike insurance
  • Personal accident cover
  • Add-on covers (zero depreciation, engine protection, etc.)

Insurance Categories

  • Health insurance: 18% GST
  • Life insurance: 4.5% GST on first year premium, 2.25% on renewal
  • Home insurance: 18% GST
  • Travel insurance: 18% GST
  • Crop insurance: 0% GST (government schemes)

Claim Process

  • No GST on claim payouts
  • Cashless garage repairs: GST applicable on parts and labor
  • Reimbursement claims: No additional GST
  • Total loss claims: Based on insured declared value

Premium Calculation

  • GST calculated on total premium
  • Shown separately on invoice
  • No ITC for individual policyholders
  • Businesses can claim ITC on vehicle insurance

Renewal Process

  • Same 18% GST on renewal premiums
  • No-claim bonus deducted before GST calculation
  • Add-ons taxed at same rate
  • Short-period policies: Proportional premium and GST

🔩 GST Rate on Sariya (Reinforcement Bars)

18%

Sariya (steel reinforcement bars used in construction) attracts a GST rate of 18%. This places it in the standard rate category for manufactured steel products.

The 18% rate applies to:

  • Thermo-mechanically treated (TMT) bars
  • High-strength deformed (HSD) bars
  • Cold-twisted deformed (CTD) bars
  • All diameters and grades of reinforcement bars

Other Steel Products

  • Structural steel: 18% GST
  • Steel plates: 18% GST
  • Steel pipes: 18% GST
  • Stainless steel: 18% GST
  • Steel ingots: 18% GST

Construction Impact

  • Major cost component in RCC work
  • ITC available for builders and contractors
  • Price volatility affects project costs
  • Quality certifications important (ISI mark)

Manufacturing Process

  • Iron ore: 5% GST
  • Coal: 5% GST
  • Scrap metal: 18% GST
  • Manufacturing services: 18% GST
  • Testing services: 18% GST

Transportation and Storage

  • Transportation: 12-18% GST based on vehicle type
  • Loading/unloading: 18% GST
  • Storage charges: 18% GST
  • Cutting/bending services: 18% GST

🛵 GST Rate on Scooty

18% (≤125cc)

Scooty models (small scooters typically up to 125cc) are taxed at 18% GST. This places them in the standard rate category for two-wheelers.

The 18% rate applies to:

  • All scooty models up to 125cc engine capacity
  • Electric scooties (5% GST as EVs)
  • Gearless scooters in this category

Scooters above 125cc capacity may fall under higher tax slabs, with those above 350cc attracting the luxury rate of 40%.

Popular Scooty Models

  • Honda Activa: 18% GST (125cc models)
  • TVS Jupiter: 18% GST
  • Suzuki Access: 18% GST
  • Hero Pleasure: 18% GST
  • Electric models: 5% GST

Ownership Costs

  • Insurance: 18% GST on premium
  • Registration: State charges + 18% GST on services
  • Maintenance: 18% GST on parts and labor
  • Fuel: Petrol prices include multiple taxes

Women-Specific Benefits

  • Some states offer reduced road tax for women owners
  • Special financing schemes
  • Safety accessories tax benefits
  • Training programs sometimes subsidized

Accessories and Customization

  • Helmets: 18% GST
  • Storage boxes: 18% GST
  • Decals and stickers: 18% GST
  • Performance upgrades: 18% GST
  • Security systems: 18% GST
GST Rates 2025 India List PDF

📊 GST Rates Comparison Table

This comprehensive table compares GST rates across all major categories to help you understand the tax implications for different products and services.

Category Product/Service GST Rate Remarks
Precious Metals Gold 3% + 5% on making charges
Automobiles Small Cars 18% Petrol <1200cc, Diesel <1500cc, Length <4m
Automobiles Large Cars/SUVs 40% New luxury slab from Sept 2025
Automobiles Electric Vehicles 5% Promotional rate for EVs
Electronics Mobile Phones 18% All types of mobile phones
Electronics Laptops 18% Including accessories
Hospitality Restaurant Food 5% Standalone restaurants
Hospitality Hotel Rooms (≤₹1,000) 0% Tax exempt
Hospitality Hotel Rooms (₹1,001-7,500) 5% No ITC
Hospitality Hotel Rooms (>₹7,500) 18% With ITC
Appliances Air Conditioners 18% Reduced from 28%
Construction Cement 18% Reduced from 28%
Construction Residential Complexes 12% With land value deduction
Construction Affordable Housing 1% Without ITC
Construction Steel Reinforcement Bars 18% Sariya for construction
Textiles Clothes (≤₹2,500) 5% Per piece
Textiles Clothes (>₹2,500) 18% Per piece
Beverages Beer & Liquor No GST State taxes apply
Beverages Packaged Drinking Water 5% Reduced from 12-18%
Two-wheelers Bikes/Scooters (≤350cc) 18% Standard rate
Two-wheelers Bikes/Scooters (>350cc) 40% Luxury slab
Two-wheelers Scooty (≤125cc) 18% Small scooters
Furniture All Types 18% Most items
Agriculture Tractors 12% Agricultural machinery
Food Mustard Oil 5% All edible oils
Tobacco Gutka & Chewing Tobacco 40% Highest sin tax slab
Services Bike Insurance 18% All vehicle insurance

📋 GST Compliance Essentials

Ensure your business stays compliant with these key GST requirements:

  • Registration: Mandatory for businesses with turnover exceeding ₹20 lakh (₹10 lakh for special category states)
  • Invoicing: Issue GST-compliant invoices with HSN codes for goods and SAC for services
  • Returns: File monthly/quarterly returns (GSTR-1, GSTR-3B) and annual return (GSTR-9)
  • Payments: Pay GST liability by the 20th of the following month
  • Record Keeping: Maintain records for at least 6 years

Non-compliance can result in penalties ranging from 10% of tax due (minimum ₹10,000) to 100% for intentional evasion.

❓ Frequently Asked Questions

Gold attracts 3% GST on the gold value, with an additional 5% GST on making charges for jewellery. This rate has been maintained in the 2025 GST reforms to provide stability to the jewellery industry.

Small cars (petrol <1,200cc, diesel <1,500cc, length <4m) attract 18% GST. Large cars, SUVs, and premium vehicles attract 40% GST under the new luxury slab introduced in September 2025. Electric vehicles continue to enjoy a preferential 5% rate.

All mobile phones attract 18% GST in 2025, unchanged from previous rates. This applies to smartphones, feature phones, and accessories.

No, alcoholic beverages for human consumption (beer, wine, liquor) do not attract GST. However, state governments levy excise duty and VAT on these products, which keeps prices high. Input materials and transportation for alcohol production do attract 18% GST.

Hotel room tariffs up to ₹1,000 per night are exempt from GST (0%). Rooms priced between ₹1,001 and ₹7,500 attract 5% GST without input tax credit. Rooms above ₹7,500 attract 18% GST with input tax credit.

Standalone restaurants charge 5% GST on food bills without input tax credit. Restaurants in hotels with room tariff of ₹7,500 or more charge 18% GST with input tax credit. Outdoor catering services attract 18% GST.

Electric vehicles enjoy a preferential GST rate of 5% to promote adoption of cleaner transportation. This applies to all types of EVs including cars, two-wheelers, and three-wheelers.

Yes, packaged drinking water (including mineral water and 20L jars) attracts 5% GST, reduced from the previous 12-18% rates. This makes safe drinking water more affordable.

Residential construction attracts 12% GST with one-third value deduction for land. Affordable housing projects qualify for 1% GST without input tax credit. Commercial construction and infrastructure projects attract 18% GST.

Clothes priced up to ₹2,500 per piece attract 5% GST, while those above ₹2,500 attract 18% GST. Branded apparel regardless of price attracts 18% GST.