Reference
GST Rates 2026 — HSN & SAC Code Lookup
Last verified: April 2026
Quick reference for the GST slab applicable to common goods and services in India. Sourced from the CBIC official rate list.
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Slab
Nil rate (0%)
CGST + SGST = 0% + 0% · IGST = 0%
| HSN / SAC | Description |
|---|---|
| 0401 | Fresh milk, curd, lassi, buttermilk |
| 1006 | Unbranded rice (Basmati, Sona Masuri etc.) |
| 0701 | Fresh potatoes, onions, tomatoes, vegetables |
| 0803 | Fresh fruits (banana, apples, grapes) |
| 4901 | Printed books and educational materials |
Slab
5% — essentials, mass-market goods
CGST + SGST = 2.5% + 2.5% · IGST = 5%
| HSN / SAC | Description |
|---|---|
| 1006 | Branded / packaged rice (>25kg) |
| 1701 | Sugar (refined / unrefined) |
| 1507 | Edible oils — sunflower, mustard, coconut |
| 6109 | T-shirts and apparel (sale value ≤ ₹1,000) |
| 6403 | Footwear (sale value ≤ ₹1,000) |
| 9961 | Restaurants without AC / non-licensed |
Slab
12% — standard slab
CGST + SGST = 6% + 6% · IGST = 12%
| HSN / SAC | Description |
|---|---|
| 0405 | Butter, ghee, processed dairy products |
| 8517 | Mobile phones (handsets, smartphones) |
| 9404 | Mattresses and bedding |
| 8703 | Bicycles and tricycles |
| 9609 | Pencils, crayons, drawing aids |
Slab
18% — most goods and services
CGST + SGST = 9% + 9% · IGST = 18%
| HSN / SAC | Description |
|---|---|
| 8471 | Computers, laptops, automatic data processing machines |
| 8528 | Television sets, monitors |
| 9403 | Furniture (wooden, metal, plastic) |
| 3304 | Cosmetics, makeup, beauty preparations |
| 6109 | T-shirts and apparel (sale value > ₹1,000) |
| 9971 | Financial services (excl. life insurance) |
| 9983 | Professional, technical, business services |
| 9987 | Software development, IT support services |
Slab
28% — luxury, sin goods
CGST + SGST = 14% + 14% · IGST = 28%
| HSN / SAC | Description |
|---|---|
| 8703 | Motor cars (passenger vehicles) |
| 8711 | Motorcycles (engine > 350cc) |
| 2402 | Cigars, cigarettes, tobacco products (+ cess) |
| 2202 | Aerated drinks, sugary beverages (+ cess) |
| 9504 | Casino, gambling, betting services |
Services
Common SAC codes
| SAC | Service | GST |
|---|---|---|
| 998313 | Information technology consulting services | 18% |
| 998314 | Software development services | 18% |
| 998361 | Advertising services | 18% |
| 998372 | Marketing research and public opinion polling | 18% |
| 998391 | Specialty design (graphic, fashion, interior) | 18% |
| 998599 | Other support services | 18% |
| 997212 | Renting of dwellings (residential) | 0% |
| 997331 | Educational coaching services | 18% |
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Disclaimer: this page is a quick reference, not professional tax advice. Always cross-check with the official CBIC rate notifications at cbic-gst.gov.in before filing.