GST Calculator

GST Slabs: Final GST rates out, slabs fixed at 5%, 12%, 18% & 28%

(i) 5% Tax

Items such as cashew nut, raisin, biogas, insulin, agarbatti, kites, coir mats, matting and floor covering, postage or revenue stamps, hearing aids, fish fillet, apparel below Rs 1,000, packaged food items, footwear below Rs 500, cream, skimmed milk powder, branded paneer, frozen vegetables, coffee, tea, spices, pizza bread, rusk, sabudana, kerosene, coal, medicines, stent, lifeboats, transport services (railways, air transport), small restaurants with revenue less than Rs 75,00,000 per year will be under the 5% category.

(ii) 12% Tax

All diagnostic kits and reagents, exercise books and notebooks, glasses for corrective spectacles, spoons, forks, fish knives, tongs, fixed speed diesel engines, two-way radio (walkie-talkie) used by defence, police and paramilitary forces etc., corrective spectacles, intraocular lens, playing cards, chess board, carom board and other board games, like ludo, etc., apparel above Rs 1,000, frozen meat products, butter, cheese, ghee, dry fruits in packaged form, animal fat, sausage, fruit juices, namkeen, Ayurvedic medicines, tooth powder, agarbatti, colouring books, picture books, umbrella, sewing machine, cell phones, non-AC hotels, business class air ticket, fertilisers, work contracts will fall under 12 percent GST tax slab.

(iii) 18% Tax

Aluminium foil, curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings, kajal pencil sticks, dental wax, school bags (other than leather or composition leather), precast concrete pipes, tractor rear tyres, tubes and wheel rim, printers [other than multifunction printers], Ball bearing, Roller Bearings, Parts & related accessories, electrical transformer, CCTV, footwear costing more than Rs 500, bidi patta, biscuits (all categories), flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, notebooks, steel products, printed circuits, camera, speakers and monitors, branded garments, AC restaurants that serve liquor, telecom services, IT services, hotel accommodation with room tariff at Rs 2,500-7,500 per day, dining in air-conditioned restaurants or those in five-star hotels, movie tickets less than Rs 100, construction and financial services will attract 18 per cent tax under GST.

(iv) 28% Tax

Alcohol, bidis, cigarettes, cigars, chewing gum, molasses, chocolate not containing cocoa, waffles and wafers coated with chocolate, pan masala, aerated water, paint, deodorants, shaving creams, after shave, hair shampoo, dye, sunscreen, wallpaper, ceramic tiles, water heater, dishwasher, weighing machine, washing machine, ATM, vending machines, vacuum cleaner, shavers, hair clippers, automobiles, motorcycles, aircraft for personal use, 5-star hotels, hotel accommodation with room tariff above Rs 7,500 per day, race club betting, cinema tickets above Rs 100 will attract tax 28 per cent tax slab under GST.