# Rates of GST
## A. GST Rates for GOODS
1. Seven CGST rates notified: 0.125%, 0.75%, 1.5%, 2.5%, 6%, 9%, and 14% — with equivalent SGST/UTGST on intra-State supplies.
2. Seven IGST rates for goods: 0.25%, 1.5%, 3%, 5%, 12%, 18%, and 28%.
3. Certain specified goods are exempt (Nil-rated) — listed in exemption notifications.
## B. GST Rates for SERVICES
1. Six CGST rates: 0.75%, 2.5%, 3.75%, 6%, 9%, and 14% — with equivalent SGST/UTGST.
2. Six IGST rates for services: 1.5%, 5%, 7.5%, 12%, 18%, and 28%.
3. Nil-rate for certain specified services.
4. 28% rate applies to services like:
- Gambling,
- Entertainment events,
- Amusement facilities (e.g., casinos, IPL events, race clubs).
5. 5% rate applies to certain services, including:
- GTA service (without full ITC),
- Restaurant service (subject to no ITC).
6. Default rate (residuary) — services not covered under any specific heading are taxed @ 18% (CGST 9% + SGST 9% or IGST 18%).
## Quick Reference
| Common Rate (IGST) | Typical Examples |
|---|---|
| 0% / Nil | Essential goods, certain healthcare/education services |
| 5% | GTA (RCM), restaurants (non-AC/AC general), economy class flights |
| 12% | Processed food, business class, GTA (forward, with ITC) |
| 18% | Default rate; most services and goods |
| 28% | Luxury, sin goods, gambling, race clubs, IPL events |
## Why the Rate Structure Matters
- Rate selection drives liability, ITC eligibility (in some cases), invoice format and consumer pricing.
- Some 5% services come with restricted/no ITC — supplier should evaluate the trade-off vs. higher rates with full ITC (e.g., GTA 5% vs 12%, motor vehicle renting 5% vs 12%).