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GST Rate Finder

GST Rate Finder

Find HSN/SAC codes and the applicable GST rate.

Find a GST rate

Search common goods and services by name, category or HSN/SAC code prefix.

HSN/SAC	Description	Category	Rate
1001–1008	Unbranded cereals, wheat, rice	Food staples	Exempt
0401	Fresh milk	Food staples	Exempt
9971	Individual life insurance premium	Insurance	Exempt
9971	Individual health insurance premium	Insurance	Exempt
9993	Healthcare services by a clinical establishment	Healthcare	Exempt
9992	Education services (recognised institutions)	Education	Exempt
1701	Sugar	Food staples	5%
0902	Tea	Food staples	5%
0901	Coffee (not instant)	Food staples	5%
1517	Edible oils	Food staples	5%
6109	Apparel, up to ₹2,500 per piece	Apparel & Textiles	5%
6401–6405	Footwear, up to ₹2,500 per pair	Footwear	5%
3004	Medicines and pharmaceutical formulations	Healthcare	5%
9954	Affordable housing construction (works contract)	Real estate	5%
9965	Goods transport by road (GTA)	Transport & Logistics	5%
9963	Restaurant services (non-AC and AC, without ITC)	Hospitality	5%
8517	Mobile phones	Electronics	18%
8471	Laptops and computers	Electronics	18%
8415	Air conditioners	Appliances	18%
8418	Refrigerators	Appliances	18%
2523	Cement	Construction materials	18%
6109	Apparel, above ₹2,500 per piece	Apparel & Textiles	18%
9983	Professional, technical & consulting services	Professional services	18%
9954	Works contract services (general)	Construction	18%
9973	Software / SaaS licences	IT services	18%
8703	Cars — small petrol/diesel (within CC/length limits)	Automobiles	18%
9964	Air travel — economy class	Transport & Logistics	5%
9964	Air travel — business class	Transport & Logistics	18%
9963	Hotel accommodation, tariff above ₹7,500/night	Hospitality	18%
2402	Cigarettes and tobacco products	Tobacco	40%
2202	Aerated / carbonated beverages	Beverages	40%
8703	Luxury and large-engine cars	Automobiles	40%
8711	High-capacity motorcycles (above 350cc)	Automobiles	40%
7113	Gold, silver and platinum jewellery	Precious metals	3%
7102	Rough and cut diamonds	Precious metals	0.25%

This covers common categories only, reflecting the GST Council's September 2025 rate rationalization (mainly 5% and 18%, with 40% on sin/luxury goods). It is not the full HSN/SAC tariff. For the exact rate on a specific HSN/SAC code, use the official CBIC GST rate finder.

What this GST rate finder is for

TaxNext's GST rate finder is a curated lookup of common goods and services and the GST rate that applies to each, reflecting the GST Council's September 2025 rate rationalization — which collapsed the old 5/12/18/28% structure into mainly two slabs (5% and 18%) plus a 40% de-merit rate for sin and luxury goods. It's aimed at businesses pricing invoices and anyone checking the rate that applies to a purchase or sale.

• Search common HSN/SAC categories for their current GST rate
• See which everyday goods and services are GST-exempt
• Check special rates that didn't change in the 2025 reform (gold, diamonds)

Rate lookup

HSN/SAC	Item	Category	Rate
1001–1008

What this list covers

A curated reference, not the full HSN/SAC tariff — the actual schedule runs to tens of thousands of entries and includes conditions (item value thresholds, ITC eligibility) this list doesn't always capture in full. Always confirm on the official CBIC rate finder before filing a return or pricing an invoice.

Reviewed by VNAV & Associates, Chartered Accountants. Last updated: August 2026.

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Find a GST rate

Search common goods and services by name, category or HSN/SAC code prefix.

HSN/SAC	Description	Category	Rate
1001–1008	Unbranded cereals, wheat, rice	Food staples	Exempt
0401	Fresh milk	Food staples	Exempt
9971	Individual life insurance premium	Insurance	Exempt
9971	Individual health insurance premium	Insurance	Exempt
9993	Healthcare services by a clinical establishment	Healthcare	Exempt
9992	Education services (recognised institutions)	Education	Exempt
1701	Sugar	Food staples	5%
0902	Tea	Food staples	5%
0901	Coffee (not instant)	Food staples	5%
1517	Edible oils	Food staples	5%
6109	Apparel, up to ₹2,500 per piece	Apparel & Textiles	5%
6401–6405	Footwear, up to ₹2,500 per pair	Footwear	5%
3004	Medicines and pharmaceutical formulations	Healthcare	5%
9954	Affordable housing construction (works contract)	Real estate	5%
9965	Goods transport by road (GTA)	Transport & Logistics	5%
9963	Restaurant services (non-AC and AC, without ITC)	Hospitality	5%
8517	Mobile phones	Electronics	18%
8471	Laptops and computers	Electronics	18%
8415	Air conditioners	Appliances	18%
8418	Refrigerators	Appliances	18%
2523	Cement	Construction materials	18%
6109	Apparel, above ₹2,500 per piece	Apparel & Textiles	18%
9983	Professional, technical & consulting services	Professional services	18%
9954	Works contract services (general)	Construction	18%
9973	Software / SaaS licences	IT services	18%
8703	Cars — small petrol/diesel (within CC/length limits)	Automobiles	18%
9964	Air travel — economy class	Transport & Logistics	5%
9964	Air travel — business class	Transport & Logistics	18%
9963	Hotel accommodation, tariff above ₹7,500/night	Hospitality	18%
2402	Cigarettes and tobacco products	Tobacco	40%
2202	Aerated / carbonated beverages	Beverages	40%
8703	Luxury and large-engine cars	Automobiles	40%
8711	High-capacity motorcycles (above 350cc)	Automobiles	40%
7113	Gold, silver and platinum jewellery	Precious metals	3%
7102	Rough and cut diamonds	Precious metals	0.25%

What this GST rate finder is for

• Search common HSN/SAC categories for their current GST rate

• See which everyday goods and services are GST-exempt

• Check special rates that didn't change in the 2025 reform (gold, diamonds)

1001–1008