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Indian GST rates

India operates 4 GST rates.  Certain goods and services are also zero rated and exempt.  Key rates are listed below:

Rate

Type

Which goods or services

28%

Higher

Consumer durables, Air Conditioning, Automobiles, Cement, Chocolate, Accommodation above Rs 7,500

18%

Standard

Telephony, Banking, Insurance, Accommodation between Rs 2,500 and Rs 7,499 per night, Restaurants with alcohol license, Entrance to Cultural and Entertainment events, Capital Goods, Heavily Processed Foods; Cinema tickets; TVs, Video cameras; Games consuls; Frozen vegetables and Engine parts

12%

Standard

Restaurants (non-air conditioned), Business Class air travel, Construction Intellectual Property temporary transfers, Dried Fruit, Confectionery. Frozen meat, other foodstuffs, Mobile phones, Accommodation between 1,000 and Rs 2,499 per night

5%

Reduced

Privately-provided Transport including Car Sharing, Advertising, Sugar, Tea and Coffee, Cooking Oil, Medicine

0%

Reduced

Basic foods, including: fish, meat, dairy, vegetables, bread, salt. Postal services. Books and newspapers. Accomodiation below Rs 999 per night
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