Is GST applicable on rice, wheat, and pulses?

Unbranded and unpackaged rice, wheat, and pulses are exempt from GST (0%). Branded and pre-packaged versions attract 5% GST. The key distinction is whether the product carries a registered brand name.

What is the GST rate on packaged food items like biscuits and snacks?

Under GST 2.0 (effective September 22, 2025), packaged food items including biscuits, snacks, chocolates, and sauces attract 5% GST. This was reduced from 12–18% under the GST 2.0 reforms.

Is alcohol taxable under GST?

No. Alcohol for human consumption (beer, wine, spirits) is outside the GST framework. It is taxed by state governments under state excise duty. GST does not apply to alcoholic beverages.

What is the GST rate on restaurant food?

Restaurant services attract 5% GST (without ITC) under GST 2.0. This applies to both AC and non-AC restaurants. Food ordered through Zomato or Swiggy also attracts 5% GST, paid by the platform under Section 9(5).

Is milk taxable under GST?

Fresh milk, pasteurised milk, and UHT milk are exempt from GST (0%). Condensed milk and flavoured milk attract 5% GST. Paneer and curd are also exempt under GST 2.0.

Is GST applicable on rice, wheat, and pulses?

Unbranded and unpackaged rice, wheat, and pulses are exempt from GST (0%). Branded and pre-packaged versions attract 5% GST. The key distinction is whether the product carries a registered brand name.

What is the GST rate on packaged food items like biscuits and snacks?

Under GST 2.0 (effective September 22, 2025), packaged food items including biscuits, snacks, chocolates, and sauces attract 5% GST. This was reduced from 12–18% under the GST 2.0 reforms.

Is alcohol taxable under GST?

No. Alcohol for human consumption (beer, wine, spirits) is outside the GST framework. It is taxed by state governments under state excise duty. GST does not apply to alcoholic beverages.

What is the GST rate on restaurant food?

Restaurant services attract 5% GST (without ITC) under GST 2.0. This applies to both AC and non-AC restaurants. Food ordered through Zomato or Swiggy also attracts 5% GST, paid by the platform under Section 9(5).

Is milk taxable under GST?

Fresh milk, pasteurised milk, and UHT milk are exempt from GST (0%). Condensed milk and flavoured milk attract 5% GST. Paneer and curd are also exempt under GST 2.0.

GST Rate Finder

GST Rates · Food & Beverages

GST 2.0 Updated

GST Rates on Food & Beverages

GST rates on all food and beverage items in India, updated for GST 2.0 (September 22, 2025). Essential foods like rice, wheat, milk, and vegetables are exempt. Packaged food attracts 5%. Soft drinks attract 18%.

Exempt (0%)

At 5% GST

Other Rates

GST 2.0 — Effective September 22, 2025

GST 2.0 reduced packaged food rates from 12–18% to 5%. Paneer and curd are now exempt (0%). Restaurant services (AC and non-AC) unified at 5% without ITC.

India's GST framework treats food items with a strong pro-poor bias — essential staples like rice, wheat, pulses, fresh vegetables, and milk are completely exempt from GST. Under GST 2.0 (effective September 22, 2025), packaged food rates were reduced from 12–18% to a uniform 5%, making processed food more affordable. Alcohol for human consumption remains outside GST entirely, taxed by state governments under excise duty.

All Food & Beverages — GST Rates and HSN Codes

Product / Service	HSN Code	GST Rate	Notes
Rice	1006	Exempt	Unbranded/unpackaged rice: 0%. Branded packaged rice: 5%.
Wheat and Wheat Flour (Atta)	1001	Exempt	Unbranded: 0%. Branded packaged: 5%.
Pulses (Dal)	0713	Exempt	Unbranded: 0%. Branded packaged: 5%.
Milk and Dairy Products	0401	Exempt	Fresh/pasteurised/UHT milk: 0%. Condensed milk: 5%. Flavoured milk: 5%.
Paneer (Cottage Cheese)	0406	Exempt	Exempt from GST 2.0 (September 22, 2025 onwards).
Curd and Lassi	0403	Exempt	Plain curd/lassi: 0%. Flavoured variants: 5%.
Butter and Ghee	0405	5% GST	Butter and ghee attract 5% GST under GST 2.
Sugar	1701	5% GST	Sugar: 5%. Jaggery (gur): 0%.
Edible Oils (Mustard, Sunflower, Groundnut)	1507-1515	5% GST	All edible oils attract 5% GST under GST 2.
Packaged Food (Biscuits, Snacks, Chocolates)	1905	5% GST	GST 2.0 reduced rates on packaged food from 12-18% to 5%.
Soft Drinks and Aerated Beverages	2202	40% GST	40% GST (demerit slab) from 22 Sep 2025 under GST 2.0. The earlier 28% + compensation cess structure no longer applies.
Fruit Juices and Vegetable Juices	2009	5% GST	Fruit juices and vegetable juices attract 5% GST under GST 2.
Tea and Coffee	0902	5% GST	Tea/coffee leaves: 5%. Instant coffee/tea premix: 18%.
Alcohol (Beer, Wine, Spirits)	2203-2208	Exempt	Not under GST — taxed by state governments under excise duty.