28 GST Items: There are various items on which Goods and Services Tax is levied according to their categories. These taxes are imposed by the government indirectly over different products and services. There are five major GST percentages for different categories of items. In this article, explore 28 GST items list 2025 and their GST percentage respectively.
What is GST?
GST (Goods and Services Taxes) are indirect taxes on goods and services levied by the Indian government. Some major classifications of common GST implied in India are nil, 5%, 12%, 18%, and 28%. High GST rate items, such as luxury goods, tobacco products, and automobiles, fall under the 28% slab. GST was introduced in 2017 to address the complex structures of the central and state tax system in India.Â
In India, people who supply goods or services need to pay GST based on the category in which the particular service or good is listed. GST amount can be calculated using the simple formula given below. The 28 gst items list pdf is not necessary as the whole list is listed below.
| 28 GST Items |
| GST Amount = ( Total original cost * GST percentage) / 100 |
‘GST Amount’ is the total GST amount levied on the products or services. ‘Total Original Cost’ is the original price of a product or services. ‘GST Percentage’ is the percentage of GST imposed on the product.
GST Relief For Middle Class Soon: Cheaper Toothpaste, Utensils, Clothes, Shoes
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Top 28 GST items list
The table below consists of list of 28 GST items from each category of Goods and Services Taxes in India. The GST percentage given against the goods and services will help you calculate the GST amount.Â
| List of 28 GST Items | |
| Goods and Services | GST (%) |
| Every kind of meat and marine products, prepared or preserved. | 12% |
| Yogurt and additional fermented dairy products | 5% |
| Turmeric, saffron, ginger (other than fresh ginger), and other spices | 5% |
| Mustard flour and related sauces | 28% |
| Noodles, macaroni, spaghetti, and pasta | 18% |
| Cocoa paste, beans, and shells | 5% |
| Bread for pizza | 5% |
| glucose syrups, lactose syrups, and sugar | 28% |
| Buttermilk, lassi, and curd | Nil % |
| All cereals (without a brand or container) | Nil % |
| Parched, puffed, and flattened rice | Nil % |
| Mustard sauces | 12% |
| Sweetmeats | 5% |
| Wheat gluten | 12% |
| Water, natural or artificial mineral waters, etc | 18% |
| Cocoa chocolates | 28% |
| Palmyra jaggery | Nil % |
| Natural honey (no container-no brand) | Nil % |
| Rusks, toasted bread | 5% |
| Sunflower seeds, linseed, rapeseed, and other oilseeds like poppy and mustard | 5% |
| All cereal, flour, starch, and milk preparations that are retailed for infant use | 18% |
| Beverages containing milk | 12% |
| Roasted chicory and coffee substitutes | 12% |
| Namkeens, bhujiya, mixture, chabena | 12% |
| Fish, prawn and shrimp seeds | Nil % |
| Cereal grains hulled | Nil % |
| Meat kept in frozen containers, salted, dried, smoked state | 12% |
| Churan for pan | 28% |
| Bread | Nil % |
| Wheat or meslin flour | Nil % |
| potato flour and dehydrated legumes (no brand or container) | Nil % |
| Seviyan | 12% |
| Seeds of anise, coriander, cumin | 5% |
| Ethyl alcohol and other spirits | 18% |
| Ice and snow | 5% |
| Malt extract (apart from infant formulas, mixes, and baker’s dough) | 28% |
| Starches | 12% |
| Dry fruits | 12% |
| Cream and milk products, such as powdered skim milk, but not condensed milk | 5% |
| Beet sugar, cane sugar, khandsari sugar | 5% |
| All fish variants (except seeds of fish, prawn& shrimp) processed, cured, frozen state | 5% |
| Fish and meat pellets, meals, and flours intended for animal consumption | 5% |
| Ice cream and other edible ice | 18% |
| Ketch-up & sauces, Mustard sauces | 12% |
| Coffee, tea, pepper, vanilla, cloves, cardamoms | 5% |
| Grains, meal, and pellets for cereal in a branded unit container | 5% |
| Vinegar and substitutes | 18% |
| Every type of fish, whether it is fresh or refrigerated (but not cured, processed, or frozen) | Nil % |
| Ketch-up & sauces, Mustard sauces | 12% |
| Acquatic, poultry and cattle feed | Nil % |
| coffee concentrates, essences, and extracts | 28% |
| Bread if supplied (except when served for consumption and for pizza) | Nil % |
| Mustard sauces | 12% |
| Chewing gum/bubble gum and white chocolate | 28% |
| Cashew nuts and cashew nut in shell | 5% |
| Concentrates or extracts of tea or mate | 18% |
| Prasadam | Nil % |
| Vegetable, fruit, nut, or plant preparations, such as pickles, murabba, chutney, jam, and jelly | 12% |
| Cereal grains worked upon (hulled, rolled, flaked) | 5% |
| Custard powder | 28% |
| Sugar confectionery | 18% |
| Vegetable oils and fats (such as sunflower, olive, groundnut, and palm oil). | 5% |
| Turmeric, saffron, ginger (other than fresh ginger), and other spices | 5% |
| Flour | Nil % |
| Seeds of anise, coriander, cumin | 5% |
| Wheat or meslin flour | Nil % |
| Natural honey in branded unit container | 5% |
| Atta, maida, besan (no container-no brand) | Nil % |
| Ice and snow | 5% |
| Sugar cane and beet in frozen and dried form | 5% |
| Condensed milk | 18% |
|
Doughs for bread preparation, pastry, and others |
5% |
| Vanilla, cloves, cardamoms | 5% |
| Dough and mixes for making bread, pastry, and other baker’s wares | 5% |
| Prasadam | Nil % |
| Flours, meals, and fishes which is meant for consumption by animals | 5% |
| Cane jiggery (gur) | Nil % |
| Stored Ginger, saffron, turmeric, other spices | 5% |
| Fruit and vegetable juices | 12% |
| Cashew nuts and cashew nut in shell | 5% |
| Chewing gum/bubble gum and white chocolate | 28% |
| Natural honey (no container-no brand) | Nil % |
| Bread if supplied (except when served for consumption and for pizza) | Nil % |
| Frozen or preserved edible fruits, nuts, peel of citrus fruit or melons | 5% |
| Cocoa powder | 28% |
| Meal and powder from the dried leguminous vegetables like pulses, sago, tamarind, etc | 5% |
| Mustard flour and sauces thereof | 28% |
| Cocoa butter, fat and oil | 28% |
| All preparations of flour, starch, cereals, and milk for infant use and sold retail | 18% |
| All fish variants (except seeds of fish, prawn& shrimp) processed, cured, frozen sCtate | 5% |
| Wheat or meslin flour | Nil % |
| Seeds of anise, coriander, cumin | 5% |
| Ketch-up & sauces, Mustard sauces | 12% |
| Roasted chicory and coffee substitutes | 12% |
| Soya beans | 5% |
| Meal, powder, flakes, granules and pellets of potatoes | 5% |
| Ice and snow | 5 |
GST Latest Updates 2025: What Is Fresh?
Let’s see the new gst rate list:
- A few processed food items moved from an 18% to a 12% slab.
- Clarification regarding ITC (Input Tax Credit) claims by small firms.
- Rule 29 of the GST has been updated to give clarity on cross-state invoicing.
How to Calculate 20% GST on Any Product
20% is not a general rate of GST; however, a knowledge of calculation of any GST rate helps in many cases of business or custom billing.
GST amount = (Original price × 20%) ÷ 100
E.g. Product price is ₹2,000:
GST = ₹400
Final price = ₹2,400.
This method works for any rate of GST like 5%, 12%, 18%, coincidentally 28%, and help you get invoice values.
What is ITC in GST and Why Is It Important?
Input Tax Credit helps a business reduce tax payable on purchase from the tax collected on sale. For example, a manufacturer who pays GST on raw materials also collects GST on finished goods. ITC permits him to reduce it from the collected GST and pay only the difference.Â
This mechanism eliminates cascading taxes and promotes seamless business-to-business transactions, thereby controlling cash flow.
What is a tax invoice?
A tax invoice is an important document issued by a registered seller to the buyer. It contains:
- Invoice number and date
- Particulars of buyer and seller details
- Description and number of goods/services
- GST rates and GST amounts
- HSN or SAC codes
It is accepted as valid proof for claiming Input Tax Credit and is in accordance with GST provisions.
What is VAT? and Wherein Lies GST Difference?
VAT (Value Added Tax) was a former state tax system levied before GST. Each state had different VAT rules which complicated the process.
GST was introduced in 2017, thereby removing VAT and simplifying taxes into a single and manageable indirect tax system applicable across India. Thus, GST consists of:
- CGST (Central)
- SGST (State)
- IGST (Interstate)
This big transformation has cut tax complications and thus facilitated easier business.
What is the 76 of GST?
Section 76 of the CGST Act deals with recovery of tax where the amount is collected but not deposited to the government.
If a supplier collects GST from a customer without authority or proper registration, they are liable to pay it with interest, regardless of whether the supply was taxable or not.
This safeguards the government’s revenue and enforces transparency in collection.
Constitutional Position: In which list GST is included?
GST is included in the Concurrent List of the Indian Constitution. This means that both the Central and State Governments have the power to legislate and administer GST.
The dual structure comprises:Â
- CGST (levied by Centre)
- SGST/UTGST (levied by States/UTs)
- IGST (on inter-state supplies)
Thus, this shared model is appropriate from the point of equilibrium of governance and a system of seamless tax collection.
What is the rule 29 of GST: Distribution of ITC by ISDs
Rule 29 under the CGST Rules specifies guidelines for Input Service Distributors (ISD)Â to issue invoices for the purpose of distributing credit to units with the same PAN.
This rule helps large organizations with multiple branches allocate Input Tax Credit fairly across different locations.Â
It is especially important for:Â
Multi-location enterprises
Corporate offices distributing services to branchesÂ
Do These GST Items Apply to All States in India?
Yes, all GST items including the Top 28 GST Items apply across the board to all Indian states and union territories.
The GST Council works towards ensuring uniformity throughout India in respect of:
- Tax rates
- Rules
- Compliance mechanisms
Such uniformity has simplified taxation for businesses and has wiped out the inconsistencies that existed among states during VAT times.
Which items are GST free?
Many essential goods and services have nil GST. These include daily consumption items like:
- Unbranded wheat, rice, and pulses
- Natural honey (not in branded or packaged containers)
- Lassi, curd, buttermilk
- Fresh fruits and vegetables
- Bread (except pizza base)
- Prasadam offered at religious places
Knowing which among them are GST free helps consumers keep track of their spend and businesses remain compliant to exempted categories.
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Examples for GST CalculationÂ
Check some simple examples of GST calculation to understand the concept more precisely.
Example 1: Goods and Services with 12% GST and original value INR 500
| GST Calculation | ||
| Particulars | Rate (%) | Amount |
| Total Invoice Value |
12%Â |
500 |
| GST Amount | 60 | |
| Final Price | 560 | |
Example 2: Goods with 12% GST and original amount INR 1000
| GST Calculation | ||
| Particulars | Rate (%) | Amount |
| Total Invoice Value |
12%Â |
1000 |
| GST Amount | 120 | |
| Final Price | 1120 | |
Example 3: Goods with GST 5%, original amount INR 1200
| GST Calculation | ||
| Particulars | Rate (%) | Amount |
| Total Invoice Value |
5%Â |
1200 |
| GST Amount | 60 | |
| Final Price | 1260 | |
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28 GST Items FAQs
What is the full form of GST?
The full form of GST is Goods and Services Tax.
What is GST?
GST (Goods and Services Taxes) are indirect taxes on goods and services levied by the Indian government.
What is the product 18% GST in India?
For foods and services such as mobile phones, garments, processed food, televisions, washing machines, AC, etc consist of additional 18% GST rates which is added on original cost of item.
Why is the GST charged in India and other countries?
GST is charged by the government to achieve economic growth of the country and use these taxes for development of different elements in a country. It replaces all taxes imposed on goods and services imposed by the central and state government in India.
