GST Rates & Slabs Matrix: 0%, 5%, 12%, 18%, 28% Item Classification

जीएसटी दरें एवं स्लैब सूची

Comprehensive guide to GST rate slabs in India: classification of goods and services under HSN (Harmonized System of Nomenclature) and SAC (Services Accounting Code) codes across 5 standard rate tiers.

Written by: Author Profile

Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel

Tax Law & Dispute Review Desk

Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27)

0% Nil Rate: Fresh vegetables, fruits, unprocessed grains, milk, salt, and essential books.

5% Slab: Packaged branded food items, spices, tea, edible oils, domestic LPG, and passenger rail transport.

12% Slab: Processed foods, business computers, mobile phones, and apparel above ₹1,000.

18% Standard Slab: IT software services, financial services, telecom, restaurants in non-star hotels, and consumer goods.

28% Luxury & Sin Slab: Automobiles, air conditioners, high-end electronics, and tobacco (plus compensation cess).

Who is Eligible & When Does it Apply?

Applicability #1

All businesses issuing GST tax invoices and charging tax to customers.

Step-by-Step Procedure & Compliance Roadmap

Identify 6 or 8 Digit HSN/SAC Code

Search the official CBIC tariff directory for the correct product/service classification.

Apply Prescribed Tax Rate

Apply statutory percentage rate (0%, 5%, 12%, 18%, or 28%) on taxable value.

Print GST Rate Breakdown on Tax Invoice

Explicitly display CGST, SGST, and IGST percentages and amounts.

Mandatory Documents Checklist

Product technical specifications, Supplier purchase invoices, HSN code chart

Common Mistakes & Compliance Risks to Avoid

•Using incorrect 2-digit HSN codes when turnover exceeds ₹5 Crore (6-digit mandatory).

•Misclassifying 18% services under 12% rate.

Frequently Asked Questions

Is HSN code mandatory on every GST invoice?

Yes. Businesses with turnover up to ₹5 Crore must mention 4-digit HSN on B2B invoices. Businesses with turnover > ₹5 Crore must mention 6-digit HSN on all B2B and export invoices.

Interactive Tax Calculators

GST Calculator (All Rates)

Related Tax Knowledge

GST Invoice Rules

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27. We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.