Scope and assumptions
Item-to-slab mapping reflects the post-22-Sep-2025 GST structure (0 / 5 / 18 / 40%). Examples are illustrative of each band; specific HSN codes decide the exact rate — confirm on CBIC.
Quick navigation
- Slabs overview → gst-india-percentage
- How to calculate → calculate-gst-india
- What GST is → what-is-gst-india
- The calculator → Percentage Calculator
Why "which slab?" is the real GST question
Knowing the formula is easy; knowing the rate for your product is the hard part. The 2025 reform left four bands — 0%, 5%, 18%, 40% — and the answer depends on the item's HSN code, not its name. Milk is 0%, a smartphone is 18%, a cigarette is 40%. This page maps real goods to the band so you can find the right one fast.
1. The four bands
| Band | Rate | What lives here |
|---|---|---|
| Exempt | 0% | Milk, eggs, curd, fresh fruit & vegetables, unbranded staples, healthcare, education |
| Standard-low | 5% | Packaged food, sugar, tea, coffee (non-instant), footwear & apparel under ₹1,000, assistive devices |
| Standard | 18% | Electronics, AC restaurants, telecom, IT services, capital goods, footwear & apparel above ₹1,000 |
| Demerit / luxury | 40% | Cigarettes, tobacco, cigars, aerated/soft drinks, large & luxury cars, casinos |
2. 0% — essentials
Daily necessities are exempt so the tax doesn't hit the poorest: milk, eggs, curd, fresh produce, unbranded grains, and most healthcare/education services. "Exempt" still means you file — just at 0%.
3. 5% — low-rate goods
Basic packaged and household items: branded cereals, sugar, tea, coffee (not instant), and affordable footwear/apparel under ₹1,000. This band absorbed many former 12% items in the 2025 reform.
4. 18% — the default
Most of the economy sits here: smartphones, appliances, restaurant meals (air-conditioned), telecom and internet, software, and industrial goods. If you're unsure and the item isn't essential or a sin good, 18% is the safe assumption.
5. 40% — demerit & luxury
The reform's new top slab covers goods society wants to discourage or can bear higher tax: tobacco and cigarettes, aerated beverages, high-end cars, and casino/gambling services. These were mostly the old 28% items, plus a few luxuries.
6. Common mistakes
- Assuming 18% everywhere — essentials are 0%, sin/luxury is 40%.
- Using the old 12%/28% list — revised on 22 Sep 2025.
- Guessing by price alone — a ₹900 phone (under threshold) vs a ₹1,100 one changes slab for footwear/apparel, not electronics.
- Mixing exempt with "no need to file" — exempt still requires returns.
- Ignoring HSN codes — the code, not the category name, decides the rate.
Worked example: picking the slab
| Item | Clue | Slab |
|---|---|---|
| Packaged atta (flour) | branded staple | 5% |
| Laptop | electronics | 18% |
| Cigarettes | tobacco | 40% |
| Fresh vegetables | unbranded | 0% |
| ₹900 shoes | apparel under ₹1,000 | 5% |
| ₹1,500 shoes | apparel above ₹1,000 | 18% |
CGST / SGST split by slab
| Slab | CGST | SGST |
|---|---|---|
| 5% | 2.5% | 2.5% |
| 18% | 9% | 9% |
| 40% | 20% | 20% |
Quick reference
| You want to… | Do this |
|---|---|
| Find your slab | Check HSN code on CBIC |
| Unsure | Assume 18% default |
| Luxury / sin | 40% |
| Essentials | 0% |
FAQ
Q: What is taxed at 0% GST? Essentials: milk, eggs, fresh produce, healthcare, education.
Q: What is in the 5% slab? Packaged food, sugar, tea, coffee, and footwear/apparel under ₹1,000.
Q: What is in the 18% slab? Most goods and services — electronics, AC restaurants, telecom, IT, capital goods.
Q: What is in the 40% slab? Tobacco, cigarettes, aerated drinks, large/luxury cars, casinos.
Q: Is there still a 12% or 28% slab? No — both were removed on 22 Sep 2025.
Q: Which rate applies if I'm unsure? 18% is the standard default for most goods/services.
Q: Does the item's HSN code matter? Yes — the HSN code, not the name, determines the exact slab.
Q: Where do I confirm the slab? CBIC (https://cbic-gst.gov.in/) and the GST Council (https://gstcouncil.gov.in/).
Sources: CBIC / GST India (https://cbic-gst.gov.in/); GST Council (https://gstcouncil.gov.in/); 2025 slab simplification effective 22 Sep 2025.
Disclaimer: Exact slab depends on HSN classification and can change with GST Council decisions. Informational only, not tax advice. Confirm on the official CBIC / GST Council sites or with a tax professional.
Sources and references
- CBIC / GST Indiahttps://cbic-gst.gov.in/
- GST Councilhttps://gstcouncil.gov.in/