Navigating GST compliance as a retail business owner in India can feel like a full-time job. With multiple tax slabs—ranging from 0% to 28%—and conditions based on the sale price of items, keeping your invoices accurate is crucial to avoid penalties and claim your rightful Input Tax Credit (ITC).
To help you stay compliant, we have compiled the ultimate GST rate chart for retail businesses for 2026. Whether you are running a boutique, an electronics showroom, or a local pharmacy, this guide breaks down the exact GST rates for garments, electronics, and other major retail categories.
1. GST Rates for Garments, Apparel & Textiles
The textile and apparel industry operates on a tiered GST system based on the final sale value of the item. This dual-rate structure is designed to keep everyday clothing affordable while taxing premium wear at a standard rate.
| Category | Sale Value | Applicable GST Rate |
| Apparel & Clothing Accessories | Sale value up to ₹1,000 | 5% |
| Apparel & Clothing Accessories | Sale value above ₹1,000 | 12% |
| Cotton & Natural Yarn | Any value | 5% |
| Synthetic/Man-made Yarn | Any value | 12% |
Pro Tip: Manually calculating whether an item falls under 5% or 12% during a busy festive rush leads to errors. A dedicatedGarment Billing POS Softwareautomatically assigns the correct GST slab based on the item’s barcode and price, ensuring zero manual entry errors at checkout.
2. GST Rates for Mobile Phones & Accessories
The telecom retail sector has seen rate rationalization over the years to streamline ITC claims between manufacturers and retailers.
| Category | Applicable GST Rate |
| Mobile Phones (Smartphones & Feature Phones) | 18% |
| Mobile Chargers & Adapters | 18% |
| Earphones, Headphones & Bluetooth Devices | 18% |
| Power Banks | 18% |
Because mobile retailers also need to track IMEI numbers alongside GST rates, using a specialized Mobile Shop Billing Software is essential to capture both the serial data and the correct 18% tax slab on a single invoice.
3. GST Rates for Computers & IT Hardware
Similar to mobile phones, the IT hardware sector operates primarily under the 18% slab, simplifying the billing process for PC assemblers and laptop retailers.
| Category | Applicable GST Rate |
| Laptops & Desktop Computers | 18% |
| Printers & Scanners | 18% |
| Monitors (up to 32 inches) | 18% |
| Computer Accessories (Mouse, Keyboards, RAM) | 18% |
For IT retailers dealing with customized PC builds and warranties, a robust Computer Shop POS Software seamlessly handles multi-component billing with accurate 18% CGST/SGST splitting.
4. GST Rates for Electronics & Home Appliances
GST rates for electronics are generally standardized at 18%, though certain luxury or large-screen appliances jump to the highest tax bracket.
| Category | Applicable GST Rate |
| Televisions (Up to 32 inches) | 18% |
| Televisions (Above 32 inches) | 28% |
| Refrigerators & Washing Machines | 18% |
| Air Conditioners | 28% |
| Small Kitchen Appliances (Blenders, Mixers) | 18% |
Retailers selling high-value appliances need to generate instant E-Way bills for delivery. An advanced Electronics POS Billing Software handles both the varying tax slabs (18% vs 28%) and E-Way bill generation directly from the checkout screen.
5. GST Rates for Pharmaceuticals & Medicines
Medical stores must navigate a strict, multi-tiered GST structure designed to keep life-saving drugs affordable.
| Category | Applicable GST Rate |
| Life-saving Drugs & Vaccines | 5% |
| Formulations & Standard Medicines | 12% |
| Medical Grade Oxygen | 12% |
| Dietary Supplements & Vitamins | 18% |
Given the strict Schedule-H compliance and batch-expiry tracking required in the medical field, deploying a smart Pharma POS Medical Billing Software ensures your invoices are always legally compliant and accurately taxed.
6. GST Rates for Footwear
Like garments, the footwear industry relies on a price-bracketed GST system.
| Category | Sale Value | Applicable GST Rate |
| Footwear (All Types) | Sale value up to ₹1,000 | 5% |
| Footwear (All Types) | Sale value above ₹1,000 | 12% |
To manage the complex article-size matrix alongside fluctuating tax brackets, retailers rely on Footwear POS Billing Software to keep inventory synced and tax calculations automatic.
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