GST Rates Chart 2026
Quick reference for CA Inter Indirect Tax. All GST slabs with common items, ITC rules, and reverse charge.
NEW for May 2026
GST Amendments for May 2026 Exam
Insurance exemption, GTA rate changes (12%→18%), ECO local delivery. Official ICAI statutory update.
GST Rate Slabs
Nil (0%)
- • Fresh fruits & vegetables
- • Milk, curd, buttermilk
- • Fresh meat, fish, eggs
- • Bread, salt, prasad
- • Unbranded cereals, pulses, flour
- • Healthcare services
- • Educational services
- • Public transport (non-AC)
5%
- • Branded cereals, spices
- • Tea, coffee, edible oil
- • Sugar, coal, fertilizers
- • Economy class air travel
- • Transport of goods by road
- • Cab aggregators (taxi)
- • Small restaurants (non-AC)
- • Newspaper, books
12%
- • Processed food, frozen items
- • Butter, ghee, cheese
- • Mobiles, computers, laptops
- • Sewing machines, umbrella
- • Business class air travel
- • Hotels (Rs 1000-7500)
- • Construction services
- • Outdoor catering
18%
- • Most manufactured goods
- • Soaps, hair oil, toothpaste
- • Industrial machinery
- • IT services, telecom
- • Banking, financial services
- • Hotels (Rs 7500+)
- • Restaurants in hotels
- • Legal, accounting services
28%
- • Luxury cars, SUVs
- • Motorcycles (>350cc)
- • AC, refrigerator, washing machine
- • Cement, paints, perfumes
- • Aerated drinks, tobacco
- • 5-star hotel accommodation
- • Casino, race club betting
- • Private lottery
Blocked ITC (Section 17(5))
| Item/Service | ITC | Exception |
|---|---|---|
| Motor vehicles (general) | Not allowed | Allowed for specific business use |
| Food & beverages | Not allowed | Allowed if business is in same line |
| Health insurance | Not allowed | Allowed if statutory obligation |
| Club membership | Not allowed | None |
| Rent-a-cab | Not allowed | Allowed if statutory or further supply |
| Works contract for immovable property | Not allowed | Allowed if for further supply |
| Goods lost/destroyed/gifted | Not allowed | None |
Reverse Charge (RCM)
| Service | Recipient (Liable to pay GST) |
|---|---|
| Services by advocate | Business entity |
| Sponsorship services | Body corporate |
| Services by director | Company |
| Renting of motor vehicle | Body corporate (if supplier doesn't charge GST) |
| Security services | Registered person |
| GTA services | Factory, society, body corporate |
| Import of services | Importer |
Important Thresholds
GST Registration - Goods
Rs 40 Lakh
Rs 20 Lakh for special category states
GST Registration - Services
Rs 20 Lakh
Rs 10 Lakh for special category states
Composition Scheme
Rs 1.5 Crore
1% tax (0.5% CGST + 0.5% SGST)
E-way Bill
Rs 50,000
For movement of goods
E-invoicing
Rs 5 Crore
Turnover in any preceding FY
TDS under GST
Rs 2.5 Lakh
2% deduction by specified persons
Related: Income Tax Rates
Complete tax slabs for AY 2026-27