GST Rate Slabs & Exemptions

Rate Structure

• 0% (Exempt): Fresh produce, milk, education, healthcare
• 5%: Packaged food, transport, small restaurants
• 12%: Processed food, computers, mobile phones
• 18%: Most services, electronics, software
• 28%: Luxury items, automobiles, tobacco

Composition Scheme

Small businesses (turnover up to ₹1.5 crore) can pay a flat rate of 1-6%.