GST Rate List in India (HSN Wise) – Complete Updated Guide 2026

Prepared & Published by: Bhavik Bhoot
Strategic Tax, GST & Corporate Compliance Advisory – Mumbai
Published: March 2026

Understanding GST rates based on HSN (Harmonized System of Nomenclature) codes is essential for businesses to ensure correct tax classification and compliance. This guide provides a comprehensive overview of GST rates across various categories of goods in India.

GST Rate Structure in India

0% – Essential goods
5% – Basic necessities
12% – Standard goods
18% – Majority goods/services
28% – Luxury & sin goods

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GST Rate Table (HSN Wise)

HSN Code	Goods Description	GST Rate
1001	Wheat & Meslin	0%
1006	Rice (Unbranded)	0%
0401	Milk	0%
1701	Sugar	5%
3004	Medicines	5%
6403	Footwear	5% / 12%
8517	Mobile Phones	18%
8471	Computers	18%
8703	Motor Vehicles	28%
2203	Alcoholic Beverages*	Outside GST

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Important Notes

GST rates may vary based on product classification, branding and usage. Always verify HSN classification before filing returns.

Impact on Businesses

Correct tax classification avoids penalties
Improves compliance accuracy
Ensures proper input tax credit claims

Conclusion

A clear understanding of GST rates based on HSN codes is critical for businesses to maintain compliance and avoid disputes with tax authorities.

For professional assistance with GST classification and compliance, consult a GST Consultant in Mumbai.

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