All 5 GST slabs — 0%, 5%, 12%, 18%, and 28% — with goods, services, HSN/SAC codes, and examples. Free reference for small businesses, freelancers, and CAs.
Essential goods — no tax
Basic necessities — low tax
Processed goods & business services
Most goods & services — standard rate
Luxury goods & sin goods — highest rate
Most frequently searched by Indian freelancers, consultants, and small service businesses.
| Service / Category | SAC Code | GST Rate |
|---|---|---|
| IT / Software Development | 998314 | 18% |
| Consulting / Management | 998311 | 18% |
| Accounting / CA Services | 998222 | 18% |
| Legal Services | 998212 | 18% |
| Graphic Design / Creative | 998383 | 18% |
| Digital Marketing / SEO | 998366 | 18% |
| Interior Design | 998321 | 18% |
| Event Management | 998552 | 18% |
| Repair & Maintenance (electrical) | 998719 | 18% |
| Construction (commercial) | 995411 | 18% |
| Construction (residential, non-affordable) | 995411 | 18% |
| Healthcare / Medical | 999311 | 0% |
| Education / Coaching | 999210 | 0% |
| Transport (GTA, road) | 996511 | 5% |
| Restaurant (no AC) | 996331 | 5% |
| Restaurant (AC / with liquor) | 996331 | 18% |
| Hotel room (< ₹1,000/night) | 996311 | 0% |
| Hotel room (₹1,000 – ₹7,500/night) | 996311 | 12% |
| Hotel room (> ₹7,500/night) | 996311 | 18% |
The most common rate for services in India. For other rates, use the GST Calculator →
| Base Amount | GST @ 18% | CGST (9%) | SGST (9%) | Total Invoice |
|---|---|---|---|---|
| ₹1,000 | ₹180 | ₹90 | ₹90 | ₹1,180 |
| ₹2,000 | ₹360 | ₹180 | ₹180 | ₹2,360 |
| ₹5,000 | ₹900 | ₹450 | ₹450 | ₹5,900 |
| ₹10,000 | ₹1,800 | ₹900 | ₹900 | ₹11,800 |
| ₹15,000 | ₹2,700 | ₹1,350 | ₹1,350 | ₹17,700 |
| ₹25,000 | ₹4,500 | ₹2,250 | ₹2,250 | ₹29,500 |
| ₹50,000 | ₹9,000 | ₹4,500 | ₹4,500 | ₹59,000 |
| ₹1,00,000 | ₹18,000 | ₹9,000 | ₹9,000 | ₹1,18,000 |
* Above figures are for intra-state supplies. For inter-state, IGST = full 18% (no CGST/SGST split). Calculate for any amount →
Ozydo auto-calculates the correct GST (CGST + SGST or IGST) for every item on your invoice. No manual rate lookup. No errors. Free for Indian small businesses.
India has 5 GST slabs: 0% (essential goods like fresh food, healthcare, education), 5% (basic items — packaged food, medicines, economy air travel), 12% (processed food, computers, construction), 18% (most services including IT, consulting, restaurants; electronics; standard goods), and 28% (luxury goods — cars, ACs, tobacco). The majority of services used by Indian freelancers and small businesses fall under 18% GST.
IT services, software development, software consultancy, and related digital services are taxed at 18% GST in India (SAC code 998314). This includes web development, app development, SaaS products, cloud services, and IT consulting.
Consulting services, management consulting, legal services, accounting, and CA services are all taxed at 18% GST. For a consultant billing ₹1,00,000, the GST amount is ₹18,000 (₹9,000 CGST + ₹9,000 SGST for intra-state, or ₹18,000 IGST for inter-state).
GST-exempt (0%) items include: fresh fruits and vegetables, unbranded food grains (rice, wheat), fresh milk, eggs, meat (fresh/frozen), healthcare services, education services (schools, colleges, universities), government services, newspapers and books, and basic postal services.
The GST Council regularly reviews and updates rates. The rates listed on this page reflect the schedule effective from the 55th GST Council meeting decisions. Always verify the latest rates with the CBIC official website (cbic.gov.in) or consult a CA for your specific category. This page was last updated May 2026.
To find the exact GST rate: (1) Identify the HSN code for goods or SAC code for services, (2) Check the CBIC rate schedule or use the GST rate finder on the GST portal (gst.gov.in), (3) Consult a CA if your item spans multiple categories. For most services (IT, consulting, design, marketing, repair), the rate is 18%.
⚠️ Disclaimer
This page is for general reference only. GST rates in India are subject to change based on GST Council decisions. Always verify current rates with the official CBIC website (cbic.gov.in) or consult a Chartered Accountant before billing clients. Last updated: May 2026.