The Goods and Services Tax (GST) is a unified tax system in India that categorizes products and services under different tax slabs. If you’re a business owner, consumer, or taxpayer in Tamil Nadu, understanding the GST rates for various products is essential for compliance and financial planning.
Below is a complete list of GST rates applicable in Tamil Nadu from 2025 to 2026, categorized by tax slabs (0%, 5%, 12%, 18%, and 28%).
1. 0% GST (No Tax)
These essential items are exempt from GST:
- Food Items: Fresh fruits, vegetables, milk, eggs, curd, lassi, flour, bread
- Agricultural Products: Grains (rice, wheat), pulses, hulled cereal grains
- Livestock & Poultry: Live animals (except horses)
- Books & Educational Material: Printed books, newspapers, maps
Handicraft Items: Handloom products, handmade carpets
2. 5% GST (Lowest Tax Slab)
Essential goods and services fall under this category:
- Food & Beverages: Packaged food items, tea, coffee, edible oil, sugar, spices
- Healthcare Products: Insulin, medicines, diagnostic kits
- Transport Services: Railway tickets (economy class), air travel (economy class)
- Household Items: Coal, kerosene, LPG for domestic use
- Apparel: Readymade garments below ₹1,000
3. 12% GST (Mid-Range Tax Slab)
Processed foods and certain consumer goods fall here:
- Processed Foods: Frozen meat, fruit juices, butter, cheese
- Construction Materials: Cement additives, some types of pipes
- Business Services: Hotel accommodation (below ₹1,000 per day)
- Electronics: Mobile phones, some computer parts
4. 18% GST (Standard Tax Slab)
Most manufactured goods and services are taxed at 18%:
- Electronics & Appliances: TVs, refrigerators, washing machines
- Footwear: Shoes costing above ₹1,000
- Automobiles: Two-wheelers, cars (non-luxury)
- Household Items: Furniture, mattresses, kitchenware
- Business Services: Restaurants (non-AC), telecom services
5. 28% GST (Highest Tax Slab)
Luxury and sin goods attract the highest GST:
- Luxury Vehicles: High-end cars, SUVs
- Consumer Durables: Air conditioners, dishwashers
- Entertainment: Cinema tickets (multiplex), race club betting
- Sin Goods: Tobacco, pan masala, aerated drinks, alcoholic beverages
Special GST Rates in Tamil Nadu
- Gold & Jewellery: 3% GST
- Diamond & Precious Stones: 0.25% GST
- Hotel Tariffs:
- Below ₹1,000/day – 12%
- ₹1,000–₹7,500/day – 18%
- Above ₹7,500/day – 28%
Conclusion
Understanding GST rates helps businesses and consumers in Tamil Nadu make informed decisions. This 2025-2026 GST rate list ensures compliance with tax regulations while optimising expenses.