GST Rate Guide — 0%, 5%, 12%, 18%, 28%
📅 Updated 18 Sep 2026
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GST in India is levied at five main rates: 0%, 5%, 12%, 18%, and 28%. The applicable rate depends on the nature of the goods or services.
Rate Overview Table
| Rate | Category | Common Examples |
|---|---|---|
| 0% | Essential goods & exempt services | Fresh fruits, vegetables, milk, eggs, bread, educational services, healthcare |
| 5% | Basic necessities, some services | Packaged food, footwear (below ₹1000), economy hotel rooms, transport |
| 12% | Mid-range goods & services | Business class air travel, work contracts, processed food items |
| 18% | Most services & many goods | IT services, software, web development, consulting, restaurants (AC), telecom |
| 28% | Luxury & demerit goods | Cars, motorcycles, aerated drinks, cigarettes, luxury hotels |
Common Rates for Service Businesses
If you are a software, IT, or web services business (the primary audience for BillYantra), the most common rates are:
| Service Type | GST Rate |
|---|---|
| Software development / IT services | 18% |
| Web design & development | 18% |
| Domain name registration | 18% |
| Web hosting services | 18% |
| SSL certificates | 18% |
| Software subscriptions (SaaS) | 18% |
| Annual maintenance contracts (AMC) | 18% |
| Cloud computing services | 18% |
| SEO / digital marketing | 18% |
| Training & education (non-recognised) | 18% |
Goods Rate Highlights
| Goods | GST Rate |
|---|---|
| Mobile phones | 12% |
| Laptops & computers | 18% |
| Computer peripherals | 18% |
| Printed books | 0% |
| Stationery items | 12%–18% |
| Packaged software (boxed) | 18% |
How to Apply Rates in BillYantra
When adding a line item on an invoice:
- Select your product/service from the catalogue
- The GST rate saved on the product is auto-filled
- You can override the rate on a per-line basis if needed
Disclaimer: GST rates are subject to change by the GST Council. Always verify the current rate for your specific HSN/SAC code on the official CBIC website or consult your chartered accountant.
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