New GST Rates in India 2025: List of Goods and Service Tax Rates, Slabs & Revision

Updated on: Nov 13th, 2025

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Goods and Services Tax (GST) rates in India are crucial for every segment of the economy. Every time the GST Council meets, Indian enterprises and consumers alike are watching out for the next set of GST rate changes. India’s GST regime is undergoing a landmark transformation with the 56th GST Council meeting unveiling GST 2.0 - next-generation reforms simplifying tax slabs to 5%, 18%, and 40%. Effective from September 22, 2025, these reforms aim to ease compliance, boost consumption, and fuel economic growth.

Latest Updates
1. The most awaited 56th GST Council meeting happened 3rd September 2025. The council rationalised the GST rate structure from four GST slabs (5%, 12%, 18%, 28%) to a simplified structure:
Standard rate: 18% - Applicable to most goods and services
Merit rate: 5% - For essential items and priority sectors
Demerit rate: 40% - Selective application to sin goods and luxury items
2. GST on individual health & life insurance has been made exempted.
3. GST on dairy products, 33 lifesaving drugs and educational essentials have been brought down to Nil rate.
4. GST on daily essentials, agriculture goods, health care equipment have been brought down to 5%.
5. GST on electronic appliances, small cars and motor cycles (≤350cc) have been brought down to 18%.
6. GST on sin goods such as pan masala, aerated waters, caffeinated beverages, carbonated beverages of fruit drinks / with fruit juice has been increased to 40%.
7. All these GST rate changes will be effective from 22nd Sept 2025 except tobacco products.T

This GST rates in India 2025 guide breaks down GST rate structures, latest changes, and item-wise tax lists to help you stay informed and compliant.

GST Rates Meaning

GST rate in India means a tax percentage applied on the sale of goods or services. Therefore, GST rate is prevalent under the CGST, SGST and IGST Acts. CGST GST rate and SGST GST rate would both be half of IGST GST rate.

In simple words, every business registered under GST must raise invoices with GST amounts charged on the taxable supply value. These GST amounts are derived by multiplying a tax percentage with taxable supply value. Such as percentage rate refers to the GST rate. For instance, in the example where GST of Rs.1,800 is charged on taxable value of Rs.10,000. Here, 18% is the GST rate.

Revised GST Rates (Effective from September 22, 2025)

The next gen GST reforms represent the most comprehensive GST rate overhaul since the introduction of GST, directly impacting financial strategies, cash flows, and competitive positioning.

GST Rate Cuts -

Category	Items	From (%)	To (%)
Daily Essentials	Hair Oil, Shampoo, Toothpaste, Toilet Soap Bar, Tooth Brushes, Shaving Cream	18	5
	Butter, Ghee, Cheese & Dairy Spreads	12	5
	Pre-packaged Namkeens, Bhujia & Mixtures	12	5
	Utensils	12	5
	Feeding Bottles, Napkins for Babies & Clinical Diapers	12	5
	Sewing Machines & Parts	12	5
Uplifting Farmers & Agriculture	Tractor Tyres & Parts	18	5
	Tractors	12	5
	Specified 12 bio-pesticides and micro-nutrients	12	5
	Drip Irrigation System & Sprinklers	12	5
	Agricultural, Horticultural or Forestry Machines (Soil Preparation, Cultivation, etc.)	12	5
Healthcare Sector	Individual Health & Life Insurance	18	Nil
	Thermometer	18	5
	Medical Grade Oxygen	12	5
	All Diagnostic Kits & Reagents	12	5
	Glucometer & Test Strips	12	5
	Corrective Spectacles	12	5
	33 drugs and medicines, listed in the press release	12	Nil
	Agalsidase Beta, Imiglucerase and Eptacog alfa activated recombinant coagulation factor VIIa drugs	5	Nil
	Drugs and medicines such as Faricimab, Pertuzumab, Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI, Ocrelizumab, and Brentuximab Vedotin	12	5
Automobiles	Petrol & Petrol Hybrid, LPG, CNG Cars (≤1200cc & ≤4000mm)	28	18
	Diesel & Diesel Hybrid Cars (≤1500cc & ≤4000mm)	28	18
	Three wheelers	28	18
	Motorcycles (≤350cc)	28	18
	Motor Vehicles for the transport of goods	28	18
Education	Maps, Charts & Globes	12	Nil
	Pencils, Sharpeners, Crayons & Pastels	12	Nil
	Exercise Books & Notebooks	12	Nil
	Eraser	5	Nil
Electronic Appliances	Air Conditioners	28	18
	Television (above 32") (inc. LED & LCD TVs)	28	18
	Monitors & Projectors	28	18
	Dish Washing Machines	28	18

GST Rate Hikes -

Category	Item description	From (%)	To (%)
Mining	Coal, lignite, peat	5	18
Sin goods	tobacco/ pan masala*	28	40
	Aerated waters	28	40
	Caffeinated beverages	28	40
	Carbonated beverages of fruit drinks / with fruit juice	28	40
	Other non‑alcoholic beverages	18	40
	Motor cars and larger hybrids (beyond small‑car thresholds)	28	40
	Motorcycles exceeding 350cc	28	40
	Aircraft for personal use	28	40
	Yachts and vessels for pleasure/sports	28	40
	Smoking pipes and cigarette/cigar holders	28	40
	Revolvers & pistols	28	40
	Admission to casinos, race clubs, and sporting events like IPL	28% with ITC	40% with ITC
	Licensing of bookmakers by race clubs	28% with ITC	40% with ITC
	Specified actionable claims (betting, casinos, gambling, horse racing, lottery, online money gaming)	28% with ITC	40% with ITC
	Leasing/rental without operator of goods attracting 40% GST	28% with ITC	40% with ITC
Paper sector	Dissolving‑grade chemical wood pulp	12	18
Paper sector	Various papers/paperboards, other than exercise‑book paper	12	18
Textiles	Apparel/Made‑ups > Rs 2,500 per piece	12	18
Textiles	Quilted/cotton quilts and quilted products more than Rs.2,500 per piece	12	18

* To come into effect at a later date (not from 22nd Sept, 2025) through a notification, after the loan and interest obligations under the compensation cess are discharged.

Types of GST Rates and GST Rate Structure in India

The GST rate structure in India has been rationalized following the 56th GST Council meeting, introducing GST 2.0 reforms. The revised primary GST rates now consist mainly of two slabs: 5% and 18%, replacing the earlier 0%, 5%, 12%, 18%, and 28% slabs. A higher 40% rate is applied to select luxury and sin goods, while a few niche rates like 3% and 0.25% continue to exist.

Also, the composition taxable persons must pay GST at lower or nominal rates such as 1.5% or 5% or 6% on their turnover. There is a concept of TDS and TCS under GST as well, whose rates are 2% and 0.5% respectively (prior to 9th July 2024, it was 1%).

The GST rate structure for some of the commonly-used consumable products is given in the below table. For more items, type in the item you wish to know the GST rate of by visiting our HSN code & GST rates finder.

List of Items with 0% GST Rate (Nil Rated/Exempt Supplies)

Fresh Produce
Fresh & unprocessed vegetables (potatoes, tomatoes, onions, garlic, carrots, cucumbers, lettuce, cabbage, etc.), fresh fruits (bananas, apples, mangoes, oranges, grapes, berries, etc.), fresh nuts (coconuts, almonds, cashews, walnuts, etc.), fresh ginger & turmeric, tender coconut water (non-packaged), prasadam

Processed & Preserved Foods
Frozen vegetables, dried vegetables, unroasted coffee beans, unprocessed tea leaves, seeds of seed quality

Dairy & Eggs
Fresh milk, pasteurised milk, UHT milk, curd, lassi, buttermilk (non-packaged), paneer/chena, eggs (in shell, fresh, preserved, cooked), honey (non-packaged)

Grains, Cereals & Staples
Cereals & flours (wheat, rye, barley, oats, maize, rice, sorghum, millet – non-packaged), cereal products (groats, meal, hulled grains – non-packaged), pulse & potato flours, millet flour (≥70%, non-packaged), puffed rice (muri), beaten rice (chira), parched rice (khoi), murki (non-packaged), pappad, bread, roti, chapathi, paratha, pizza bread, khakhra

Water & Beverages
Plain water (non-aerated), neera, date & palm neera

Animal Products & By-Products
Live animals (asses, mules, hinnies, cattle, swine, sheep, goats, poultry – fowls, ducks, geese, turkeys, guinea fowls – other mammals/birds/insects), meat (beef, pork, lamb, poultry, rabbit, game, offal – fresh or chilled), meat products (non-fresh, non-packaged/unlabelled), live fish, fish (fresh or chilled, excluding fillets), aquatic animals (crustaceans, mollusks – fresh or chilled), fish & aquatic products (non-fresh, non-packaged/unlabelled), fish & aquatic animal seeds (prawn/shrimp seeds, processed/cured/frozen), human hair (unworked, washed or scoured, waste), animal bones & horn-cores (unworked, defatted, simply prepared, acid-treated), bone & horn powder & waste, hoof meal, horn meal, hooves, claws, nails, beaks, antlers, semen (including frozen)

Animal Feed & Plant Materials
Animal feed (aquatic, poultry, cattle, hay) & by-products (de-oiled rice bran, cotton seed cake, pulse husks), dicalcium phosphate (DCP) animal feed grade (IS 5470:2002), fresh produce (hop cones, medicinal plants, seaweeds, forage), plant materials (sal/betel leaves, coconut shell, broom materials), lac & shellac

Textiles & Fiber Products
Silkworm cocoons, raw silk, silk waste, khadi fabric (KVIC), wool, animal hair (raw, waste), jute fibres, coconut coir fibre, coir pith (unlabeled), cotton waste, Gandhi Topi, khadi yarn

Personal Care & Cosmetics
Kajal, kumkum, bindi, sindur, alta

Handcrafted & Artisanal Items
Earthen pots & clay lamps, idols made of clay, glass bangles (non-precious), agricultural hand tools (spades, shovels, mattocks, picks, hoes, forks, rakes, axes, bill hooks, secateurs, pruners, scythes, sickles, hedge shears, timber wedges), pencil sharpeners, brooms (sarkanda/vegetable twigs), pencils, crayons, pastels, chalk, slate pencils, slates, indigenous handmade musical instruments, khadi dona, sal/sisal leaves

Stationery & Paper Products
Books (printed, Braille), newspapers, maps, globes, children's picture books, printed music, postal items, exercise books, rupee notes, duty credit scrips, judicial stamps

Healthcare & Wellness
Drugs/medicines (Annexure I list), blood & blood components, contraceptives, condoms, hearing aids, hearing aid parts, sanitary towels, napkins, tampons

Miscellaneous Items
Indian national flag, human hair (dressed, thinned, bleached, worked), salt (table, pure sodium chloride, sea water), uranium ore concentrate, electrical energy, non-government lottery supplies, government goods to government entities (grant-funded), puja samagri (rudraksha, sacred thread, wooden khadau, panchamrit, vibhuti, honey, diya wick, roli, kalava, chandan tika), gift items from public auction (government), rakhi (non-precious metal), waste (municipal waste, sewage sludge, clinical waste), plastic bangles, erasers, lac/shellac bangles, passenger baggage, spacecraft, satellites, launch vehicles, firewood, charcoal, deities (stone, marble, wood)

List of Items Taxed at 5% GST Rate

Processed & Preserved Foods
Dried herbs, roots & jaribooti, dried fruits & nuts (desiccated coconuts, dried cashews, raisins, etc.), roasted coffee & processed tea, spices (pepper, vanilla, cinnamon, cloves, nutmeg, cardamom, saffron), preserved vegetables & fruits (vinegar, sugar), jams, jellies & marmalades, roasted nuts & seeds, fruit & vegetable juices, coffee & tea extracts, yeasts & baking powders, sauces & condiments, soups & broths, ice cream, soya bari, pulse bari, batters, chutney powder, sweetmeats, namkeens, bhujia, mixture, diabetic foods, other food preparations

Dairy & Fats
Condensed milk, sweetened milk, yoghurt, fermented/acidified milk, whey, dairy products, butter, ghee, dairy spreads, cheese (non-paneer), eggs (non-shell, dried, cooked), honey (packaged), animal fats (lard, beef, sheep, goat, fish, marine), wool grease, lanolin

Oils & Waxes
Oils (all types): soyabean, groundnut, olive, palm, sunflower, coconut, rape/mustard, jojoba, hydrogenated & chemically modified oils, margarine, linoxyn, edible oil mixtures, glycerol, vegetable waxes, beeswax, edible insect products

Meat & Fish Products
Live horses, meat products (non-fresh, pre-packaged/labelled), fish & aquatic products (non-fresh, pre-packaged/labelled), sausages, preserved meat/offal, meat & fish extracts & juices, caviar, crustaceans, molluscs (prepared), fish soluble paste

Animal By-Products
Pigs'/hogs'/boars' bristles & hair, badger hair, brush-making hair & waste, animal bones & horn-cores (non-fresh, pre-packaged/labelled), bird skins & feathers (with feathers/down, cleaned/disinfected/preserved, powder & waste), ivory, tortoise-shell, whalebone, horns (unworked, simply prepared, powder & waste), coral & similar materials (unworked, simply prepared, shells of mollusks/crustaceans/echinoderms, cuttle-bone, powder & waste), ambergris, castoreum, civet, musk, cantharides, bile, pharmaceutical glands (fresh, chilled, frozen, preserved), animal products not elsewhere specified

Sugar & Confectionery
Cane/beet sugar, refined sugar, jaggery, khandsari (packaged), rab, mishri, gajak, molasses, sugar syrups, sugar confectionery, boiled candy (non-cocoa), cocoa & chocolate (cocoa beans, shells, paste, butter, powder), chocolate, cocoa-containing foods

Cereals & Starches
Millet flour (≥70%, packaged), bread/pastry mixes & doughs, seviyyan, pasta, noodles, macaroni, tapioca, sabudana, corn flakes, bulgar wheat, cereal flakes, pastries, cakes, biscuits, rusks, toasted bread, cereals & flours (wheat, rye, barley, oats, maize, rice, sorghum, millet – packaged), cereal products (groats, suji, dalia, malt, starches, gluten – packaged)

Beverages
Mineral water (unsweetened), plant-based milk drinks, soya milk, fruit juice/pulp drinks (non-carbonated), milk-containing beverages, ethyl alcohol (for OMC blending)

Apparel & Clothing
Apparel & clothing accessories (knitted/crocheted, ≤Rs 2500 per piece), apparel & clothing accessories (non-knitted/crocheted, ≤Rs 2500 per piece), made-up textile articles & sets (≤Rs 2500 per piece), worn clothing, worn articles & rags, footwear (≤Rs 2500 per pair), textile caps, hats (knitted/crocheted or made from lace/textile fabrics), umbrellas & sun umbrellas (including walking-stick & garden umbrellas), whips & riding-crops, walking-sticks (including seat sticks), parts, trimmings & accessories of umbrellas & walking-sticks

Textiles & Fibers
Silk (yarn, woven fabrics), Wool (tooth powder, garneted stock, carded/combed, yarn, woven fabrics), Cotton (sewing thread, yarn, woven fabrics), Plant Fibres (flax, hemp, textile bast fibres – raw/processed, yarn waste, coir – labeled), Manmade (filament sewing thread, synthetic/artificial yarns, filament tow, staple fibres, waste, woven fabrics), Specialized Yarns (rubber thread – textile-covered, metallised yarn, real zari, imitation zari, gimped yarn, chenille), Cordage (twine, ropes, cables, jute twine, coir cordage, netting), Carpet & Rugs (knotted, woven – non-tufted, tufted, felt, handloom), Technical Textiles (terry towelling, gauze, tulles, lace, tapestries, narrow woven fabrics, labels, braids, trimmings, saree fall, zari borders, embroidery, quilted products), Coated Textiles (gummed/amylaceous fabrics, tracing cloth, buckram, tyre cord fabric, plastic-impregnated, linoleum, rubberised, painted canvas, wall coverings), Functional (textile wicks, gas mantles, hose piping, transmission belts), Technical Use (card clothing felt, bolting cloth, machinery textiles, paper maker's felt, gaskets), Knitted (all knitted/crocheted fabrics)

Metals & Metal Products
Mathematical, geometry & colour boxes, milk cans (iron, steel, aluminium), animal shoe nails, sewing needles, kerosene burners, kerosene stoves & wood burning stoves, solar cookers, table, kitchen & household articles (iron, steel, copper, aluminium) & utensils, brass kerosene pressure stoves, bells, gongs & non-electric ornaments (base metal), metal statuettes & ornaments, picture frames (base metal), metal mirrors, metal bidriware, bird skins & feathers (with feathers/down, parts, down articles)

Stone & Stone Products
Sand lime bricks, stone inlay, stone ornaments (statues, vases, bowls, cups, ashtrays, paperweights)

Ceramics & Pottery
Pots, jars, containers, tableware & kitchenware (porcelain/china & other), household & toilet articles, ornamental articles

Minerals & Raw Materials
Unroasted iron pyrites, sulphur, natural graphite, natural sands, quartz, quartzite, kaolin, clays, chalk, calcium/aluminium phosphates, barium sulphate, carbonate, siliceous fossil meals, pumice, emery, corundum, garnet, slate, calcareous building stone, marble/travertine (crude, trimmed), porphyry, basalt, sandstone, monumental stone, granite (crude, trimmed, blocks), pebbles, gravel, broken stone, macadam, dolomite, magnesium carbonate, fused magnesia, gypsum, anhydrite, plasters, lime, quicklime, slaked lime, asbestos, mica, steatite, talc, natural borates, boric acid, feldspar, fluorspar, other mineral substances, tungsten ores, uranium/thorium ores, molybdenum ores, titanium ores, niobium, tantalum, vanadium, zirconium ores, precious metal ores, other ores, granulated slag, LD slag, fly ash

Fuels & Energy
Bio-gas, coke & semi coke (coal/lignite/peat), coal gas, water gas, producer gas, kerosene oil (PDS) & bunker fuels (IFO 180 CST, IFO 380 CST, Marine FO 0.5%), LPG (Propane, Butane, LPG) for NDEC & household consumers, fuel cell/hydrogen vehicles, EV chargers

Chemicals – Inorganic
Natural menthol, thorium oxalate, enriched KBF₄, enriched boron, nuclear fuel, anaesthetics, potassium iodate, iodine, steam, medical grade oxygen, nuclear grade sodium, sulphuric acid, nitric acid, fertiliser grade phosphoric acid, ammonia, heavy water & nuclear fuels, medicinal grade hydrogen peroxide, compressed air, micronutrients (registered manufacturers)

Chemicals – Organic
Gibberellic acid, products from natural menthol (menthol crystals, peppermint oil, DTMO, DMO, spearmint oil, mentha piperita oil)

Pharmaceuticals & Medical Supplies
Insulin, cyclosporin, deferiprone, oral rehydration salts, drugs & medicines (all types, diagnostic kits), medicaments (veterinary, Ayurvedic, Unani, Siddha, Homeopathic), vaccines & blood products, medical supplies (dressings, gauze, bandages, plasters, sutures, ostomy appliances)

Medical Devices & Equipment
Corrective spectacle glasses, flint buttons, glass beads, lamp globes, kerosene lamp founts, chimneys, coronary stents, artificial kidney/dialyzer, glucometer, test strips, cardiac defect devices, crutches, wheelchairs, frames, tricycles, artificial limbs parts, assistive/rehab devices, contact/spectacle lenses, spectacle frames, corrective specs/goggles, medical instruments (surgical, dental), mechano-therapy, massage, oxygen, respiration, breathing appliances, gas masks, orthopaedic/splints/intraocular lens, X-ray apparatus (medical), medical thermometers, analysis instruments

Agricultural & Farming Equipment
Fuel elements (nuclear), agricultural diesel engines (tractors), hand/hydraulic pumps, solar water heaters, hand-operated rubber rollers, drip irrigation nozzles/sprinklers/sprayers, soil prep/cultivation machinery, harvesting/threshing machinery, poultry/bee-keeping machinery, sewing machines, composting machines, bio-gas plants, solar devices/generators/panels, wind mills/WOEG, waste-to-energy plants, solar lanterns, tidal wave energy devices, photovoltaic cells, tractor bumpers & parts

Transport & Vehicles
Aircraft engines, fixed diesel engines (≤15HP), tractor parts (wheels, radiator, silencer, clutch, steering, hydraulics, gearbox, brakes, transaxles, housing), fender, hood, fuel tank, tanks, armoured vehicles, bicycles, delivery tricycles, disabled carriages (non-motorised/motorised), cycle parts, self-loading agricultural trailers, hand-propelled vehicles, animal-drawn, spacecraft, satellites, launch vehicles, technical instruments for satellites, aircraft (non-personal), helicopters, unmanned aircraft, aircraft parts (8802, 8806), cruise ships, ferries, cargo vessels, fishing vessels, factory ships, tugs, pushers, dredgers, floating cranes, floating docks, warships, lifeboats, floating structures, rafts, buoys

Furniture & Furnishings
Bamboo/cane/rattan furniture, coir products (non-mattress), quilted textiles (≤Rs 2500), cotton quilts (≤Rs 2500), aircraft seats, hurricane lanterns, kerosene lamps, petromax, glass chimneys

Toys & Games
Toy balloons (natural latex), tricycles, scooters, pedal cars (non-electronic), playing cards, chess, carom, board games (ludo), sports goods, fishing hooks & tackle

Art & Collectibles
Hand-painted artworks, collages, mosaics, original engravings, prints, lithographs, original sculptures & statuary, postage stamps, first-day covers, collections (zoological, botanical, historical), antiques (>100 years)

Miscellaneous & Specialty Items
Worked ivory, bone, tortoise shell, coral, mother of pearl, broomsticks, toothbrushes, slide fasteners, combs, hairpins, defence/police two-way radios, matches, safety matches

Raw & Processed Materials
Seeds (all types – non-seed quality), oil seed flours & meals, processed plants (dried/frozen medicinal, gums, resins, asafoetida, agar-agar), vegetable plaiting materials (bamboo, rattans, raffia), vegetable products (cotton linters, soap nuts, rudraksha, tendu leaves, mehendi paste), animal feed by-products (meat/fish flours, bran, bagasse, oil-cakes, wine lees)

Leather & Leather Goods
Raw Hides & Skins (bovine/buffalo/equine – fresh, salted, dried, limed, pickled, non-tanned, sheep/lamb skins – non-tanned, with/without wool, other animal raw hides/skins), Tanned/Crust Leather (bovine/equine, sheep/lamb, other animals – non-split, non-hairless, leather further prepared – parchment-dressed, chamois leather, patent leather, metallised leather, composition leather & waste), Leather Goods (Budget) (cotton handbags & shopping bags, jute handbags & shopping bags, sports gloves), Leather Processing Materials (leather dust, powder, flour)

Rubber & Plastics
Feeding bottles, plastic beads, paper sacks/bags, biodegradable bags, natural rubber, gutta-percha (primary forms), rubber waste, scrap, latex thread, tractor/bicycle tyres, tubes, aircraft tyres, bottle nipples, surgical gloves, rubber bands

Photography & Film
X-ray photographic plates & film (medical), photographic plates & films (exposed & developed, non-cinematographic), cinematographic film (exposed & developed, non-feature, with/without sound)

Personal Care & Cosmetics
Talcum & face powder, hair oil & shampoo, toothpaste & dental floss, shaving cream & aftershave lotion, toilet soap (bars/cakes)

Bio-Based Products & Pesticides
Bio-pesticides (Bacillus, Trichoderma, neem), dolomite ramming mix, silicon wafers, bio-diesel (for OMC blending), fertilisers (organic, mineral-based), tanning extracts (wattle, quebracho, chestnut), pre-tanning enzymes, agarbatti & incense products, glues & adhesives (gelatin, starch-based)

Religious & Cultural Items
Rosaries, prayer beads, hawan samagri, biomass briquettes, bio-fuel pellets

Wood & Paper Products
Particle boards (cement, jute, rice husk, glass-fibre, sisal, bagasse, cotton), idols, wood chips, hoopwood, poles, wood wool, railway sleepers, veneer sheets, bamboo flooring, packing cases, barrels, coopers' products, tool bodies, tableware, marquetry, cork (raw, natural, agglomerated), straw manufactures, basketware, wood pulp (mechanical, chemical, recovered), match splints, asphaltic roofing, newsprint, paper boxes, cartons, trays, kites, brochures, leaflets

Tobacco
Tobacco leaves

List of Items Taxed at 18% GST Rate

Apparel & Clothing (>Rs 2500)
Apparel & clothing accessories (knitted/crocheted, >Rs 2500 per piece), apparel & clothing accessories (non-knitted/crocheted, >Rs 2500 per piece), made-up textile articles & sets (>Rs 2500 per piece), flexible intermediate bulk containers, waterproof footwear (rubber/plastics uppers, non-fixed/non-stitched), footwear (rubber/plastics outer soles & uppers), footwear (leather outer soles & uppers), footwear (textile material uppers), other footwear, footwear parts (uppers, in-soles, heel cushions, gaiters, leggings)

Hats & Headgear
Hat-forms, hat bodies & hoods (felt, unblocked, without brims), hat-shapes (plaited, assembled, unblocked, unbrimmed, unlined, untrimmed), hats & headgear (plaited, assembled, lined/trimmed), headgear (knitted/crocheted or made from lace/felt/textile), other headgear (lined/trimmed), head-bands, linings, hat foundations, peaks, chinstraps

Hair & Wig Products
Artificial flowers, foliage, fruit & articles, wool or animal hair (prepared for wig-making), wigs, false beards, eyebrows, eyelashes, switches (human/animal hair/textile), hair articles not elsewhere specified

Raw & Semi-Finished Metals
Pig iron, spiegeleisen, ferro-alloys, direct reduced iron, ingots, semi-finished products, metal waste/scrap, granules, powders

Rolled & Formed Metal Products
Flat-rolled products, bars, rods, angles, shapes, sections, wire (all metals including iron, steel, stainless steel, alloy steel, copper, aluminium)

Tubes, Pipes & Fittings
Tubes, pipes, hollow profiles, tube fittings (couplings, elbows, sleeves) for all base metals

Structural & Large Containers
Sheet piling, railway track material, bridges, towers, structural frameworks, reservoirs & tanks (>300L capacity), large containers, casks, drums, cans, boxes (≤300L capacity), compressed/liquefied gas containers

Wires & Cables
Stranded wire, ropes, cables, plaited bands, barbed wire, twisted hoop wire, cloth, grill, netting, fencing, expanded metal

Fasteners & Small Metal Parts
Chain, anchors, grapnels, nails, tacks, drawing pins, corrugated nails, staples, screws, bolts, nuts, coach screws, rivets, washers, cotter pins, springs & leaf springs

Hand Tools & Cutlery
Hand saws, saw blades, files, rasps, pliers, pincers, tweezers, shears, pipe-cutters, hand-operated spanners, wrenches, interchangeable sockets, hand tools (glaziers' diamonds, vices, clamps, anvils, forges, grinding wheels), tool sets, interchangeable tools & dies, knives with cutting blades, razors, razor blades, scissors, shears, hair clippers, butchers' cleavers, choppers, mincing knives, manicure/pedicure sets, spoons, forks, ladles, skimmers, cake-servers, butter-knives, sugar tongs

Household Appliances & Fixtures
Stoves, ranges, cookers, barbecues, braziers, gas-rings, plate warmers (non-electric), radiators for central heating, air heaters & hot air distributors, iron/steel wool & pot scourers, sanitary ware, cast articles, ghamella

Metal Hardware & Fittings
Padlocks, locks, clasps, frames, keys, base metal mountings & fittings (furniture, doors, windows, blinds), hat-racks, brackets, castors, door closers, armoured safes, strong-boxes, cash boxes, filing cabinets, card-index cabinets, paper trays, office equipment, loose-leaf binder fittings, letter clips, paper clips, indexing tags, staples, flexible tubing, buckles, hooks, eyes, eyelets, rivets, beads, spangles, stoppers, caps, lids, capsules, threaded bungs, seals, sign-plates, name-plates, address-plates, numbers, letters, wire, rods, electrodes & flux-coated products for soldering/welding

Dyes, Pigments & Paints
Dyes & pigments (vegetable, synthetic, colour lakes), paints & varnishes (all types), printing & writing inks, pesticides & fungicides (non-bio), metal pickling, welding fluxes, solvents, thinners, paint removers, fire-extinguishing compounds, hydraulic fluids, anti-freeze, rubber & plastic additives, essential oils & fragrance concentrates (excluding natural menthol), tall oil, turpentine, rosin, chemical industry residuals, bio-diesel (non-OMC supplied)

Personal Care & Beauty
Perfumes & toilet waters, beauty & make-up products (skincare, foundations), hair care products (excluding specified oils/shampoos), oral hygiene products (excluding toothpaste/floss), deodorants, bath products, depilatories, odoriferous burning preparations, soaps (excluding toilet soap), detergents & surface-active agents, polishes, creams (shoes, furniture, floors), dental wax & impression compounds

Pharmaceuticals & Protein Products
Casein & protein derivatives, peptones & protein substances, albumins & whey proteins, prepared glues & adhesives (>1 kg), enzymes & prepared enzymes, culture media for micro-organisms

Ceramics – Refractory & Technical
Siliceous fossil meal blocks & tiles, refractory bricks, blocks, tiles, retorts, crucibles, muffles, nozzles, tubes, pipes, laboratory & chemical wares

Ceramics – Building & Structural
Flooring blocks, filler tiles, chimney-pots, cowls, architectural ornaments, pipes, conduits, guttering, fittings, flags, paving, hearth, wall tiles, mosaic cubes

Ceramics – Sanitary & Domestic
Agricultural containers & troughs, sinks, basins, baths, bidets, water closets, urinals, other ceramic articles

Stone & Aggregates
Setts, curbstones, flagstones, worked building stone, mosaic cubes, coloured granules, slate & slate articles, millstones, grindstones, grinding/sharpening stones, abrasive powders & grains (textile/paper backed)

Insulation & Composites
Slag/rock wool, vermiculite, expanded clays, asphalt & bitumen materials, vegetable fibre/wood panels (cement/plaster bound), plaster boards, sheets, tiles

Cement & Concrete
Cement & concrete articles (reinforced/unreinforced), asbestos-cement & fibre-cement articles, fabricated asbestos, asbestos-magnesium mixtures, friction materials (brakes/clutches), worked mica, carbon fibre articles, peat articles

Electrical & Electronic Motors
Motors, generators, generating sets, motor/generator parts, transformers, converters, inductors, electromagnets, magnets, chucks, batteries (primary, accumulators)

Home & Industrial Appliances
Vacuum cleaners, appliances, shavers, hair clippers, water/space heaters, heating resistors, vehicle ignition, lighting, wipers, industrial furnaces, ovens, soldering/welding machines, microphones, speakers, headphones

Audio/Visual & Recording
Audio/video recording apparatus, recording media, flat panel displays, CCTV, cameras, transmitters, radar, radio receivers, TV sets, monitors, projectors, radio/TV parts, signalling equipment, alarms

Electrical Components & Wiring
Capacitors, resistors, printed circuits, switches, relays, fuses, connectors, distribution boards, control panels, lamps (filament, discharge, UV/IR), valves, tubes, diodes, transistors, LEDs, semiconductors, integrated circuits, insulated wire, cable, optical fibre, carbon electrodes, brushes, insulators, conduit, insulating fittings, electrical machinery parts, E-waste & scrap

Explosives & Propellants
Propellant powders, prepared explosives (industrial & other types), safety fuses, detonating cords, percussion/detonating caps, igniters, electric detonators, fireworks, signalling flares, rain rockets, fog signals, pyrotechnic articles, ferro-cerium & pyrophoric alloys, combustible materials (lighter fuels in containers)

Food & Spirits
Artificial honey (mixed/unmixed), ethyl alcohol & spirits (denatured, excluding OMC), spirits for industrial use, vinegar & acetic acid substitutes

Fuel & Petroleum Products
Coal & coal briquettes, lignite, peat, coal tar & derivatives, aromatic coal tar distillates (benzene, toluene, xylene, naphthalene), pitch & pitch coke, petroleum oils (non-crude), waste oils, Avgas, petroleum gases (propane, butanes, ethylene, propylene), petroleum jelly, paraffin wax, mineral waxes, petroleum coke, bitumen, residues, natural bitumen, shale, tar sands, bituminous mixtures

Chemicals – Inorganic
All other inorganic chemicals (Other than those specified at 5%)

Chemicals – Organic
All organic chemicals except gibberellic acid, non-natural menthol products (menthol crystals, peppermint oil, DTMO, DMO, spearmint oil, mentha piperita oil), goods other than natural menthol

Glass – Raw & Sheets
Glass balls, rods, tubes (unworked), cast & rolled glass sheets, drawn & blown glass sheets, float & ground/polished sheets

Glass – Structural
Safety glass (toughened/laminated), multiple-walled insulating units, paving blocks, mosaic tiles, leaded lights, foam glass blocks, panels

Glass – Containers & Industrial
Carboys, bottles, flasks, jars, containers, preserving jars, closures, stoppers, lids, lamp envelopes & bulbs, cathode ray tube parts

Glass – Mirrors & Optical
Mirrors (framed/unframed), bent, edge-worked, engraved, drilled, enamelled glass, signalling glassware & optical elements, clock/watch glasses, non-corrective spectacle glasses

Glass – Decorative & Laboratory
Glassware (table, kitchen, toilet, office, decoration), laboratory, hygienic, pharmaceutical glassware, imitation pearls, semi-precious stones, lamp-worked statuettes, ornaments, glass microspheres (≤1mm), glass fibres, wool & woven articles, other glass articles

Furniture & Furnishings (General)
Seating (motor vehicles, general), medical/surgical furniture, dental chairs, barber chairs, other furniture (excluding bamboo/cane/rattan), mattress supports, bedding (springs/stuffed/foam), lighting fixtures, searchlights, illuminated signs, prefabricated buildings

Toys & Games (Electronic & Entertainment)
Electronic toys (tricycles, scooters, pedal cars), video game consoles, casino tables, billiards, entertainment articles, novelty items, physical exercise equipment, gymnastics, circus, amusement parks, fairground rides

Writing & Office
Workable carving materials, waxed articles, buttons, brush heads, hand brushes, mops, feather dusters, hand sieves, riddles, travel toilet/sewing/shoe cleaning sets, ballpoint pens, markers, fountain pens, pen holders, writing boards, date stamps, numbering stamps, printing sets, typewriter ribbons, ink pads

Miscellaneous Specialty Items
Cigarette lighters, lighter parts, scent sprays, powder puffs, vacuum flasks, shop window dummies, automata, monopods, tripods

Machinery – Engine & Power
Diesel engine parts, water pump parts, nuclear reactors, boilers (steam, central heating), gas generators (acetylene, producer gas), turbines (steam, water, gas), motors (spark-ignition, compression-ignition), advanced pumps (concrete, centrifugal, deep-well, submersible), air/vacuum pumps, compressors, fans

Machinery – Heating & Fluid
A/C machines, furnaces, ovens, incinerators, refrigeration equipment, calendering/rolling machines, centrifuges, filters, dishwashers, packaging machinery

Machinery – Material Handling & Processing
Weighing machines, spraying equipment, pulleys, hoists, winches, jacks, cranes, forklifts, conveyors, earthmoving machinery, grain cleaning/milling, food processing machinery

Machinery – Textile & Specialized
Textile machinery (looms, spinners, knitting, washing, dyeing), leather machinery, paper/pulp machinery, printing machines, copiers, metal-working machinery (lathes, drills, grinders, presses), CNC machines, stone/ceramic/wood machine-tools, moulds, casting equipment, soldering/welding machines, calculating machines, data processors, office machines, mineral processing machinery, glass-working machines, vending machines, rubber/plastic machinery, tobacco machinery

Machinery – Components & Systems
Bearings, shafts, gears, clutches, gaskets, additive manufacturing, semiconductor equipment, E-waste

Leather Goods – Bags & Cases
Trunks, suitcases, briefcases, vanity cases, school satchels, spectacle cases, music cases, gun cases, holsters, travelling bags, toilet bags, rucksacks, wallets, purses, map cases, cigarette cases, tool bags, sports bags, jewellery/powder boxes, cutlery cases

Leather Goods – Apparel & Other Articles
Apparel & accessories (jackets, belts, gloves – excluding sports), other leather articles

Furs & Fur Products
Raw furskins (with heads, tails, paws, cuttings), tanned/dressed furskins (unassembled, assembled), furskin apparel, accessories, articles, artificial fur & fur articles

Organic Materials (Gut, Bladder, Tendons)
Gut (non-silk), goldbeater's skin, bladders, tendons

Minerals & Ores
Marble/travertine (other than blocks), granite (other than blocks), Portland cement, aluminous cement, slag cement, iron ores & roasted pyrites, manganese ores, copper ores, nickel ores, cobalt ores, aluminium ores, lead ores, zinc ores, tin ores, chromium ores, slag, dross, scalings (iron/steel), slag, ash with metals/arsenic, municipal waste ash, incineration residues

Construction & Building
Permanent IP rights transfer, goods to builders (non-capital, non-cement) for construction projects, unspecified goods (not in other schedules)

Photography – Unexposed Materials
Flat sensitised photographic plates & films, instant print film (flat), cinematographic film (excluding x-ray medical), sensitised film rolls & instant print film rolls, sensitised photographic paper, paperboard & textiles

Photography – Exposed & Chemical Products
Plates, film, paper (exposed but undeveloped), cinematographic film (exposed & developed), photographic chemical preparations & unmixed products (retail-ready)

Plastics – Polymers & Products
Polymers, resins, polyesters, polyamides, polyurethanes, cellulose, plastic waste, monofilament, rods, profiles, tubes, pipes, fittings, floor/wall coverings, self-adhesive sheets, film, sanitary ware, packaging, stoppers, lids, tableware, kitchenware, builders' ware, woven/non-woven bags (polyethylene/polypropylene)

Rubber – Synthetic & Compounded
Synthetic rubber (SBR, BR, IIR, EPDM), reclaimed rubber, rubber powders, compounded/unvulcanised rubber

Rubber – Tyres & Tubing
Vulcanised thread, cord, plates, sheets, rods, tubes, pipes, fittings, conveyor belts, pneumatic tyres (non-bicycle, non-tractor, non-aircraft), retreaded tyres, treads, inner tubes

Rubber – Apparel & Hygiene
Hygienic articles (water bottles, ice bags), rubber apparel, gloves, hard rubber, ebonite

Watches & Clocks
Watches (all types, precious/standard), stop-watches, clocks (vehicle, aircraft, general), time recording apparatus, time switches

Watch/Clock Parts & Cases
Watch/clock movements (complete, partial, unassembled), watch/clock cases, straps, bands, bracelets, parts

Musical Instruments & Accessories
Pianos, harpsichords, string (guitars, violins), wind (accordions, clarinets, trumpets), percussion (drums, xylophones), electric, music boxes, fairground organs, mechanisms, metronomes, tuning forks

Weapons & Ammunition
Military weapons, firearms (rifles, shotguns), air/gas guns, truncheons, bombs, grenades, mines, missiles, ammunition, projectiles, swords, bayonets, lances, weapon parts

Optical & Precision Instruments
Optical fibres, cables, sheets, prisms, mirrors, mounted optical elements, non-corrective specs, binoculars, telescopes, cameras (photo, cinema), flashlight, image projectors, enlargers, lab photography, microscopes (optical, electron), lasers, compasses, surveying instruments, precision balances, drawing/marking instruments

Measuring & Analysis Instruments
Measuring instruments (length, hardness, flow, pressure), thermometers, barometers, hydrometers, analysis apparatus (chemical, viscosity, heat, sound), meters (gas, electricity), counters, taximeters, tachometers, oscilloscopes, spectrum analysers, radiation detectors, control instruments, instrument parts, accessories

Project & Lab Equipment
Project machinery (industrial, irrigation, power, mining), lab chemicals, personal dutiable articles

Tobacco Products
Cigarette filter rods

Nicotine Products
Nicotine inhalation products (non-combustion), nicotine cessation products (oral, transdermal, other)

Rail Transport & Components
Electric locomotives, rail locomotives (diesel, steam, tenders), rail coaches, vans, trucks (self-propelled), maintenance vehicles, passenger coaches, goods vans, wagons, rail/tramway parts (bogies, axles, wheels), track fixtures, signalling equipment, containers (refrigerated)

Road Vehicles
Road tractors (engine >1800cc), buses (10+ persons), ambulances, petrol/LPG/CNG vehicles (≤1200cc, ≤4000mm), diesel vehicles (≤1500cc, ≤4000mm), disabled person vehicles, 3-wheelers, hybrid vehicles (spark-ignition, diesel with electric), goods vehicles, refrigerated vans, special purpose vehicles, motor vehicle chassis, bodies, motor vehicle parts, factory trucks, motorcycles (mopeds, ≤350cc), motorcycle parts, baby carriages, trailers, semi-trailers

Aircraft & Watercraft
Non-powered aircraft, parachutes, aircraft launching gear, trainers, aircraft parts (8801), rowing boats, canoes, vessels for scrapping

Wood & Wood Products
Rough/sawn wood, shaped wood, plywood, densified wood, fibre/particle board (non-specified), picture frames, builders' joinery, paving blocks, waste cork

Pulp & Paper Products
Pulp (dissolving grades), paper (uncoated non-exercise, toilet, tissue, kraft, coated, composite, corrugated, carbon, kaolin, parchment, cigarette, wallpaper), envelopes, cards, registers, labels, bobbins, architectural drawings, banknotes, cheques, stamps, postcards, calendars, trade advertising, posters

List of Items Taxed at 40% GST Rate

High-Sugar & Carbonated Beverages
Sugared/sweetened aerated waters, flavoured non-alcoholic drinks, other non-alcoholic beverages (unspecified), caffeinated beverages, carbonated fruit drinks & fruit juice beverages

Betting, Casinos & Gaming
Betting, casinos, gambling, horse racing, lottery, online gaming (actionable claims)

Firearms – Handguns
Revolvers, pistols

High-Performance Vehicles
Motorcycles (engine >350cc), passenger cars (excluding specified models), hybrid spark-ignition vehicles (engine >1200cc or >4000mm), hybrid diesel vehicles (engine >1500cc or >4000mm), yachts, pleasure vessels

List of Items Taxed at Other Niche Rates

28% GST Rate

Pan Masala
Pan masala

Tobacco Products
Unmanufactured tobacco, tobacco refuse, cigars, cheroots, cigarillos, cigarettes, manufactured tobacco, reconstituted tobacco, extracts, essences, biris, tobacco/reconstituted tobacco inhalation products (non-combustion), tobacco/nicotine substitute inhalation products (non-combustion)

3% GST Rate

Precious Metals & Gemstones
Pearls (natural/cultured, unstrung), precious stone dust/powder, silver, silver-plated forms, gold, gold-plated forms, platinum, precious metal clad base metals, precious metal waste/scrap

Jewellery & Articles
Jewellery & parts, goldsmiths'/silversmiths' wares, other precious metal articles, pearl articles, imitation jewellery, coins

0.25% GST Rate

Diamonds & Precious Stones
Rough/sawn diamonds, precious stones (non-diamond), semi-precious (unstrung), synthetic/reconstructed stones (unstrung), synthetic diamonds

Summary of Notifications Issued to Implement 56th GST Council Recommendations

To operationalise the rate revisions and procedural relaxations approved in the 56th GST Council meeting, the Government has released a series of GST Notifications. These Notifications amend the relevant rate schedules, input-tax provisions, and refund rules to give legal effect to the Council’s decisions.

Notification	Description	Summary
09/2025-CTR dated 17th September 2025	Revised tax rates and schedules	Supersedes 01/2017-CTR to notify GST rates on various goods by detailed schedules. This includes major slab restructuring and new product/sector coverage. Schedule I (5%): Essential goods (food grains, dairy, pulses, spices, medicines, renewable energy) Schedule II (18%): Processed foods, spirits, cement, ores, sports goods, toys, art, manufactured products Schedule III (40%): Soft drinks, luxury vehicles, yachts, aircraft, gambling Schedule IV (3%): Gold/precious metal jewellery, silver coins, handcrafted idols, platinum products, semi-processed gems, handicrafts Schedule V (0.25%) & Schedule VI (1.5%): Rough diamonds, industrial diamonds, uncut gemstones Schedule VII (28%): Pan masala, Tobacco, cigarettes These changes are to be effective from 22nd September 2025
10/2025-CTR dated 17th September 2025	Revised exemption list for goods	Supersedes 02/2017-CTR to update the list of goods exempt from central GST, expands exemptions especially for agricultural, food, health, and education items. Also, defines terms such as ‘pre-packaged and labelled’, “unit container” and clarifies the scope of items such as the drugs in Annexure I & musical instruments in Annexure II. This notification is to be effective from 22nd September 2025
11/2025-CTR dated 17th September 2025	GST rate amendment for petroleum and coal bed methane operations	The rate is changed from the earlier 12% to 18%. This amendment will be effective from 22nd September 2025.
12/2025-CTR dated 17th September 2025	Amendment to used motor vehicles	The notification chnages the reference for used motor vehicles (pertol/ deisel/ SUVs) from the older schedule (Schedule IV of 01/2017) to the updated schedules (Schedule II or III of 09/2025). This notification is to be effective from 22nd September 2025
13/2025-CTR dated 17th September 2025	Reduced GST rate on handmade items and handicrafts, etc.	Substitutes the previous notification 21/2018-CTR. It replaces the entire GST rate table. The new rates prescribed are 5% GST for a wide array of handicraft items including woodcraft, embroidery, coir, pottery, glassware, bamboo and cane crafts, paintings, sculptures, etc. Additionally, silver filigree work, handmade imitation jewellery and natural seed/bead jewellery attract a concessional rate of 3%. This notification is effective from 22nd September 2025.
14/2025-CTR dated 17th September 2025	GST rate notified for bricks/tiles	Notifies GST at 12% for fly ash bricks, building bricks, fossil bricks, earthen/roofing tiles; clarifies product codes and coverage. This notification is effective from 22nd September 2025.
15/2025-CTR dated 17th September 2025	Comprehensive service rate changes	Amends the GST rates on various services under the principal Notification 11/2017-CTR, as follows- 1) New rate 18%- Transport services (non-Indian railways container transport, multimodal transport), courier and postal services, local delivery through e-commerce operators, professional and business services, manufacturing job work. (Previously 12% GST). 2) New rate 5%- Tailoring services, job work for food, textiles, printing educational materials, brick manufacturing, handicrafts, beauty and cleaning services. 3) New rate 1.5%- Job work on diamonds. Tightened rules on input tax credit claims with clear exceptions and illustrations. This notification is effective from 22nd September 2025 It is also clarified with respect to renting, that ‘premises’ means a place from where hotel accommodation services are being supplied or are to be supplied, with effect from 1st April 2025.
16/2025-CTR dated 17th September 2025	Exemptions to services- Removal of Local delivery by or through ECO & including individual health/life insurance	- Amends the definition of GTA given under the principal Notification 12/2017-CTR to exclude local delivery by or through ECO (e-commerce operator) - Inserts exemptions for individual health/life insurance & reinsurance - Clarifies that certain local delivery by or through e-commerce operator are excluded from certain exemptions - Defines ‘group’ and ‘health insurance business’. This notification is effective from 22nd September 2025
17/2025-CTR dated 17th September 2025	Reverse charge on local delivery service by ECO	Adds a clause in the principal notification 17/2017-CTR, specifies that the e-commerce operator shall pay GST under RCM on services by way of local delivery except where the person supplying such services through the electronic commerce operator is liable for mandatory GST registration under section 22(1) This notification is effective from 22nd September 2025
13/2025 dated 17th September 2025	Central Goods and Services Tax (Third Amendment) Rules, 2025	• Rule 31A(2): Valuation factor changed by substituting 128 with 140 (impacts value of supply of lottery). • Rule 39(1A): Clarifies reverse charge references to CGST Act section 9 and IGST Act section 5(3) and 5(4), effective 1st April 2025. • Rule 91(2): Provisional refund order in FORM GST RFD-04 within 7 days based on risk; officer may skip provisional refund and proceed under rule 92; no revalidation of RFD-04; effective 1st October 2025. • Appeals: CGST Rule 110 updated to use new FORM GST APL-02A; new rule 110A enables single-member bench transfers where no question of law; ties to section 109(8) threshold of INR 50 lakh; rule 111 aligned; rule 113(2) introduces summary order FORM GST APL-04A; • Annual return changes (GSTR-9): New ITC rows (A1, A2, H1, etc.), clearer placement of reclaimed ITC with references to CGST Rules 37, 37A, 38, 39, 42, 43; revised Part V timing notes for FY 2024-25 onward, applicable from date of notifying in official gazatte. • Reconciliation statement (GSTR-9C): adds fields for supplies covered by section 9(5) of CGST Act; late fee reference aligned to section 47(2); clarifies “payable” vs “paid”, applicable from date of notifying in official gazatte. • Commencement: Applicable from 22nd September 2025 for all except, unless otherwise stated.
14/2025 dated 17th September 2025	Persons not eligible for provisional refund under section 54(6) of CGST Act	• Provisional refund not allowed under section 54(6) to: 1) any registered person without Aadhaar authentication per rule 10B; 2) persons supplying specified goods: areca nuts (0802 80), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). • Effective from 1st October 2025.

GST Rates for Goods and Services with HSN Chapters

GST rates & HSN codes according to the HSN chapters, please check the below table:

Chapter No	Chapter Name
Chapter 1	Live Animals, Bovine & Poultry
Chapter 2	Meat & Edible Offal of Animals
Chapter 3	Fish Meat & Fillets
Chapter 4	Eggs, Honey & Milk Products
Chapter 5	Non Edible Animal Products
Chapter 6	Live Trees & Plants
Chapter 7	Vegetables
Chapter 8	Fruits & Dry Fruits
Chapter 9	Tea, Coffee & Spices
Chapter 10	Edible Grains
Chapter 11	Milling Industry Products
Chapter 12	Oil Seeds, Fruit & Part of Plants
Chapter 13	Gums, Resins, Vegetable SAP & Extracts
Chapter 14	Vegetable Material & Products
Chapter 15	Fats, Oils & Waxes their Fractions
Chapter 16	Preserved/Prepared Food Items
Chapter 17	Sugar, Jaggery, Honey & bubble Gums
Chapter 18	Chocolate & Cocoa Products
Chapter 19	Pizza, Cake, Bread, Pasta & Waffles
Chapter 20	Edible Plants – Fruits, Nuts & Juices
Chapter 21	Tea & Coffee Extract & Essence
Chapter 22	Water – Mineral & Aerated
Chapter 23	Flours, Meals & Pellets
Chapter 24	Tobacco, Stemmed & Stripped
Chapter 25	Salts & Sands
Chapter 26	Mineral Ores & Slags
Chapter 27	Fossil Fuels – Coal & Petroleum
Chapter 28	Gases & Non Metals
Chapter 29	Hydrocarbons – Cyclic & Acyclic
Chapter 30	Drugs & Pharmaceuticals
Chapter 31	Fertilisers
Chapter 32	Tanning & Colouring Products
Chapter 33	Essential Oils, Beauty Products
Chapter 34	Soaps, Waxes, Polish products
Chapter 35	Casein, Albumin, Gelatin, Enzymes
Chapter 36	Propellants, Explosives, Fuses, Fireworks
Chapter 37	Photographic & Cinematographic Films
Chapter 38	Insecticides, Artificial Carbon & Graphite
Chapter 39	Polymers, Polyethylene, Cellulose
Chapter 40	Rubber, Plates, Belt, Condesnsed Milk
Chapter 41	Raw hides & Skins, Leather
Chapter 42	Trunks, Suit-cases, Vanity cases
Chapter 43	Raw Fur Skins, Articles of apparel
Chapter 44	Fuel wood, Wood Charcoal
Chapter 45	Natural Cork, Shuttlecock Cork
Chapter 46	Plaiting Materials, Basketwork
Chapter 47	Mechanical & Chemical woodpulp
Chapter 48	Newsprint, Uncoated paper & paperboard
Chapter 49	Printed Books, Brochures, Newspapers
Chapter 50	Silk Worm Coccon, Yarn, Waste & Woven Fabrics
Chapter 51	Wool materials & Waste, Animal Hairs
Chapter 52	Cotton materials, Synthetics & Woven fabrics
Chapter 53	Flex raw, Vegetable materials & Paper yarn
Chapter 54	Synthetic felaments, Woven fabrics & Rayons
Chapter 55	Synthetic felament tows & Polyster staple fiber
Chapter 56	Towels, Napkins, ropes & Netting materials
Chapter 57	Carpets & Floor coverings textile Handlooms
Chapter 58	Labels, Bades, Woven pile & Chennile, Terry towelings
Chapter 59	Rubberised textile fabrics, Convayer belts
Chapter 60	Pile,Wrap Knit,Tarry & Croched fabrics
Chapter 61	Men & Women Clothing
Chapter 62	Men & Women Jackets, Coats & Garments
Chapter 63	Blankets & Bedsheets
Chapter 64	Shoes & Footwear Products
Chapter 65	Hats & Accessories
Chapter 66	Umbrellas & Accessories
Chapter 67	Artificial flowers, Wigs & False Beards
Chapter 68	Monumental & Building Stones
Chapter 69	Bricks, Blocks & Ceramics
Chapter 70	Glasses, Mirrors, Flasks
Chapter 71	Pearls, Diamonds, Gold, Platinum
Chapter 72	Iron, Alloys, Scrap & Granules
Chapter 73	Iron tube, piles & Sheets
Chapter 74	Copper Mattes, Rods, Bars, Wires, Plates
Chapter 75	Nickel Mattes & Unwrought Nickel
Chapter 76	Unwrought Aluminium- Rods, Sheets & Profiles
Chapter 78	Unwrought Lead – Rods, Sheets & Profiles
Chapter 79	Unwrought Zinc – Rods, Sheets & Profiles
Chapter 80	Unwrought Tin – Rods, Sheets & Profiles
Chapter 81	Magnesium, Cobalt, Tungsten Articles
Chapter 82	Hand Tools & Cutlery
Chapter 83	Locks, Metal Mountings & Fittings
Chapter 84	Industrial Machinery
Chapter 85	Electrical Parts & Electronics
Chapter 86	Railway Locomotives & Parts
Chapter 87	Tractors & Motor Vehicles
Chapter 88	Balloons, Parachutes & Airlift Gear
Chapter 89	Cruise Ships & Boats
Chapter 90	Medical, Chemical & Astronomy
Chapter 91	Watches & Clocks
Chapter 92	Musical Instruments
Chapter 93	Military Weapons & firearms
Chapter 94	Furniture, Bedding & lighting
Chapter 95	Children Toys, Table & Board Games & Sports Goods
Chapter 96	Pencil Lighter Toiletries
Chapter 97	Paintings Decoratives Sculptures
Chapter 98	Machinery Lab Chemicals Drugs Medicines
Chapter 99	Services

GST rates in not just compliance but helps you, whether as a manufacturer, retailer, service provider or consumer, to see what's coming ahead!

Frequently Asked Questions

What is the GST gold rate?

The GST rate on gold jewellery and gold biscuits or in any semi-manufactured form is 3% (IGST or both CGST and SGST 1.5% each) under HSN Chapter 71.

What is the GST rate applicable on mobile?

Currently, the GST rate on mobile phones is 18% under HSN Chapter 3 with HSN code 85171219.

What are the GST rates applicable on goods and services?

0%, 5%, 18% or 40% are the GST rates that can be applicable to goods and services. 3% or 0.25% may be charged for certain supplies such as gold, diamond and precious stones.

What are the correct GST slabs on goods and services?

The GST law defines and classifies goods and services under 0%, 5%, 18% and 40%. However, a few items attract a lower GST rate of 0.25% and 3%. These include gold, diamond, and precious stones.

What are the 3 types of GST?

Presently, there are types of GST – Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST). While a taxpayer must deposit CGST and SGST for all intrastate transactions, IGST is deposited for imports and interstate transactions.

Who must pay the GST rate?

The supplier of taxable goods and services should charge and collect GST at the specified GST rate from their buyer or customer. Such GST collected must be deposited with the government after availing of the eligible input tax credit on their purchases. It is referred to as the forward charge. In some cases, the GST is paid directly to the government by the buyer or customer on a reverse charge basis.

Is GST payable at the GST rate on all products and services?

No. GST need not be paid on certain items that are exempted from GST. Exempted products include nil-rated, Non-GST and exempted by notification. Further, there are zero-rated products when sold, GST paid, if any, is eligible for a refund.

What is the rate of GST on essential commodities?

GST rate on essential commodities is usually 0% or 5%.

How many GST slabs in India?

There are primarily 5 GST rate slabs in India- 0%, 5%, 12%, 18% and 28%.

What is the highest GST rate in India?

The highest GST rate in India is 40%. This applies to sin goods and luxury items.

How GST rates are decided?

GST Rates are decided at the GST Council meetings once the recommendations are tabled before the GST Council by the Fitment committee.

What is nil rated supply in GST?

Nil rated supply in GST implies sale of goods or services on which GST rate is 0%.

What is 0% GST items?

0% GST items are nil rated items under GST on which 0% GST rate applies.

What is 5% GST items?

5% GST items implies the goods or services on which 5% GST rate applies upon sale.

What are the 18% GST items?

18% GST items indicate those items that have a 18% GST rate for their supplies.

What is the GST rate of cement?

A 18% GST rate applies on the sale of cement.

What is the GST rate for hotels?

GST rate on hotels apply as per the hotel room tariff per night ranging from 5% to 18%.

About the Author

Prajwal Magaji

Content Writer

Aspiring Chartered Accountant with 3+ years of hands-on experience in income tax and GST. Having handled everything from the likes of return filings to tax assessments. I'm now bringing that experience into the world of content writing, aiming to make tax less intimidating and more engaging. Read more

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