The GST Council has announced revisions in GST tax slab, which shall come into effect wef 22nd September 2025.
Before revision: Present GST rates in India are divided into the following slabs: 0% (nil-rated), 5%, 12%, 18%, 28% and 40%.
Revised Slabs: Revised GST shall be in simplified two-tier structure of 5% (merit rate) and 18% (standard rate), plus a 40% special rate for select items.
I have tabulated the revisions into easy to refer/relevant categories for user reference, which is given below
| Item | Description | Old | New |
|---|---|---|---|
| Food items | Ready to eat: All varieties of Roti, chapati, Khaakra becomes tax-free | 5% | 0% |
| Paratha, parotta and other Indian breads becomes tax-free | 5% | 0% | |
| Dried fruits and nuts and its mixtures of it also | 12% | 5% | |
| Starches, inulin | 12% | 5% | |
| Vegetable saps, extracts, agar, thickeners | 18% | 5% | |
| Indian Katha (bread like item) | 18% | 5% | |
| Pasta, noodles, couscous | 12% | 5% | |
| Extruded savoury products | 12% | 5% | |
| Vegetables, fruits and other edible parts of plants preserved in vinegar or acids | 12% | 5% | |
| Tomato and mushroom preserves | 12% | 5% | |
| Jams, jellies, marmalades | 12% | 5% | |
| Sauces, condiments, seasonings | 12% | 5% | |
| Soups and broths | 18% | 5% | |
| Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters | 12% | 5% | |
| Namkeens, bhujia, mixtures (packaged) | 12% | 5% | |
| Food preparations not elsewhere specified will attract | 5% | ||
| Baking items | Pastry, cakes, biscuits and other bakers’ wares, communion wafers | 18% | 5% |
| Corn flakes, bulgar wheat, FRK | 18% | 5% | |
| Cakes, biscuits, pastries (not bread/roti) | 18% | 5% | |
| Pizza bread | 5% | 0% | |
| Yeasts, baking powders | 12% | 5% | |
| confectionery | Refined sugar (flavoured, coloured, cubes) | 12% | 5% |
| Other sugars, syrups, caramel | 18% | 5% | |
| Sugar confectionery | 12% | 5% | |
| Cocoa butter, fat, oil, Cocoa powder | 18% | 5% | |
| Chocolates | 18% | 5% | |
| Malt extract, food preparations | 18% | 5% | |
| Diary products | Condensed Milk | 12% | 5% |
| Ultra High temperature Milk | 5% | 0% | |
| Butter, ghee, butter oil, dairy spreads | 12% | 5% | |
| Cheese | 12% | 5% | |
| Chena or paneer (pre-packaged and labelled) | 5% | 0% | |
| Ice cream, edible ice | 18% | 5% | |
| Beverages | 20-litre bottled drinking water | 12% | 5% |
| Waters (mineral, aerated, unflavored, no added sugar) | 18% | 5% | |
| Malt roasted or not | 18% | 5% | |
| All flavored or sweetened waters (including aerated waters) | 28% | 40% | |
| Carbonated fruit beverages, Caffeinated beverages | 28% | 40% | |
| Coconut water (packaged) | 12% | 5% | |
| Coffee, tea extracts, chicory | 12% | 5% | |
| Plant-based milk drinks | 18% | 5% | |
| Soya milk drinks | 12% | 5% | |
| Fruit pulp or fruit juice-based drinks (non-carbonated) | 12% | 5% | |
| Beverages containing milk | 12% | 5% | |
| Other non-alcoholic beverages | 18% | 40% | |
| Household appliances | Television sets, Air conditioner, Dish washer, Refrigerators, washing machine, vacuum cleaner, Microwave ovens, electric cooking appliances, Food grinders, mixers, juicers, electric irons | 28% | 18% |
| Sewing machines | 12% | 5% | |
| Lighting Fittings (decorative, household, commercial | 28% | 18% | |
| Kitchen utensils | Steel utensils (patila, belan, lota, handi, etc.) | 12% | 5% |
| Utensils of aluminium, copper, brass, bronze (traditional Indian) | 12% | 5% | |
| Glassware | Glass bangles (without gold/silver) | 12% | 0% |
| Glassware of a kind used in households, decoration, indoor ornaments | 18% | 5% | |
| Personal care products and personal use items | Such as shampoo, talcum powder, face powder, toothpaste, toothbrushes including dental plate brushes, face powder, soap, hair oil, dental floss, Shaving cream, shaving lotion, aftershave, Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes | 18% | 5% |
| Napkins, tooth powder | 12% | 5% | |
| Paper Sacks/Bags and biodegradable bags: | 18% | 5% | |
| Footwear priced up to ₹2,500 | 12% | 5% | |
| Umbrellas | 12% | 5% | |
| Hair dryers, hair straighteners, electric shavers | 28% | 18% | |
| Insurance premium | individual life and health insurance policies will become tax-free to encourage wider insurance adoption. | 18% | 0% |
| Medicine | Drugs that are life-saving medicine for rare genetic and hematologic disorders | 5% | 0% |
| Drugs that are High cost and critical role in treating life-threatening or rare, serious or chronic diseases. | 12% | 0% | |
| Rare Genetic Disorders, Hematologic & Immunologic Conditions, Oncology (Cancer Treatments), Immunotherapy & Targeted Biologics conditions | |||
| All other life saving drugs and medicine | 12% | 5% | |
| All Drugs and medicines for personal use | 12% | 5% | |
| Anaesthetics | 12% | 5% | |
| Surgical rubber gloves/medical examination gloves | 12% | 5% | |
| Diabetic foods | 12% | 5% | |
| Contact lenses, Spectacle lenses, Spectacles | 12% | 5% | |
| Potassium Iodate | 12% | 5% | |
| Medicinal grade hydrogen peroxide | 12% | 5% | |
| Iodine | 12% | 5% | |
| Medical grade oxygen | 12% | 5% | |
| Natural menthol | 12% | 5% | |
| Menthol derivatives (DTMO, DMO, peppermint oil, spearmint oil, etc. fromnatural menthol) | 12% | 18% | |
| Dried Glands and other organs/substances for therapeutic use | 12% | 5% | |
| Animal blood, antisera, toxins, cultures, immunological products | 12% | 5% | |
| Medicaments (multi-ingredient, Ayurvedic, Unani, Siddha, homoeopathic,Bio-chemic) | 12% | 5% | |
| Medicaments (packaged for retail sale, including transdermal systems) | 12% | 5% | |
| Wadding, gauze, bandages, dressings, plasters | 12% | 5% | |
| Pharmaceutical goods (catgut, sutures, adhesives, laminaria tents, haemostatics, adhesion barriers, sterile pharma items except contraceptives) | 12% | 5% | |
| All diagnostic kits and reagents | 12% | 5% | |
| Surgical rubber gloves/medical examination gloves | 12% | 5% | |
| Industrial chemicals | Steam | 12% | 5% |
| Sulphuric acid | 18% | 5% | |
| Ammonia | 18% | 5% | |
| Nitric acid | 18% | 5% | |
| Agriculture fertilizer | Micronutrients under Fertilizer Control Order 1985 | 12% | 5% |
| Gibberellic acid | 12% | 5% | |
| Bio-pesticides (Bacillus thuringiensis, Trichoderma, Pseudomonas fluorescens, neem-based, etc. | 12% | 5% | |
| Fuel | Silicon wafers | 12% | 5% |
| Biodiesel (other than supply to OMCs for blending) | 12% | 18% | |
| Civil & Interior | Cement of any type | 28% | 18% |
| Marble and travertine blocks | 12% | 5% | |
| Granite blocks | 12% | 5% | |
| Ceramic building bricks, blocks, tiles (handmade) | 12% | 5% | |
| Bamboo flooring | 12% | 5% | |
| Cork | Natural cork (blocks, sheets, strips) | 12% | 5% |
| Articles of natural cork (corks, stoppers, shuttlecock bottoms) | 12% | 5% | |
| Handicraft artware of cork (sholapith items) | 12% | 5% | |
| Agglomerated cork and articles | 12% | 5% | |
| Stationery | Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebook | 12% | 0% |
| Erasers | 5% | 0% | |
| Pencils, crayons, pastels, chalk: | 12% | 0% | |
| Mathematical boxes, geometry boxes and colour boxes | 12% | 5% | |
| Fossil-Based Fuels | Coal, briquettes, solid fuels from coal | 5% | 18% |
| Lignite (excluding jet) | 5% | 18% | |
| Peat (including peat litter) | 5% | 18% | |
| Vehicles | Motorcycles up to 350cc | 28% | 18% |
| Motorcycles above 350cc | 28% | 40% | |
| Scooter and Moped | 28% | 18% | |
| Three-wheelers (autos, e-rickshaws) | 28% | 18% | |
| Cycle | 12% | 5% | |
| E-Vehicles | 12% | 5% | |
| Cars- smaller and mid-size Including | 28% | 18% | |
| Petrol, LPG and CNG variants under 1,200 cc and 4,000 mm length and | |||
| Diesel vehicles up to 1,500 cc and 4,000 mm length | |||
| Larger Vehicles(SUVs and luxury cars)- exceeding 1,200 cc for petrol and 1,500 cc for diesel shall incur a 40% tax. But there will be no cess. | 28%+cess | 40% | |
| (15-22%) | |||
| Ambulance | 28% | 18% | |
| Bus and Truck | 28% | 18% | |
| Tyres, tractor parts, and other auto parts | 18-28% | 5-18% | |
| Yachts and pleasure vessels | 28% | 40% | |
| Aircraft (private jets, business aircraft, helicopters) | 28% | 40% | |
| Handicraft items | Antiques of an age exceeding 100 years | 12% | 5% |
| Iron and steel handicraft items (lanterns, stands, decorative hangings) | 12% | 5% | |
| Brass handicrafts (urli, lamps, decorative diyas, bells) | 12% | 5% | |
| Copper handicrafts (bottles, glasses, trays, decorative artware) | 12% | 5% | |
| Handicraft metal tableware, kitchenware, pooja items | 12% | 5% | |
| Stained glass handicrafts | 12% | 5% | |
| Mirror work handicrafts (with or without frames) | 12% | 5% | |
| Glass beads, imitation pearls (handmade) | 12% | 5% | |
| Pottery and clay handicraft (kulhads, matkas, diyas, terracotta) | 12% | 5% | |
| Ceramic tableware, kitchenware (handmade, decorative) | 12% | 5% | |
| Ceramic statuettes and other ornamental ceramic articles | 12% | 5% | |
| Ceramic building bricks, blocks, tiles (handmade) | 12% | 5% | |
| Earthenware (unglazed) handicraft items | 12% | 5% | |
| Bamboo, cane, wooden handicraft items (tables, racks, almirahs, stools, partitions, cradles, swings, baby chairs) | 12% | 5% | |
| Bamboo furniture (handicraft) | 12% | 5% | |
| Wooden furniture (handicraft, non-chapter 94) | 12% | 5% | |
| Metal furniture (handicraft, decorative, not mass-produced) | 12% | 5% | |
| Plastic moulded furniture (handmade/handicraft, woven chairs, stools) | 12% | 5% | |
| Cane and rattan furniture | 12% | 5% | |
| Handcrafted candles | 12% | 5% | |
| Earthenware | 12% | 5% | |
| (unglazed) handicraft items | |||
| Handmade/hand embroidered shawls | 12% | 5% | |
| Carpets and other textile floor coverings, knotted, whether or not madeup | 12% | 5% | |
| Handicraft handbags, pouches, purses, jewellery boxes | 12% | 5% | |
| Idols of wood, stone (including marble), metals (not precious) | 12% | 5% | |
| Musical instruments (tabla, mridangam, veena, sitar, flute, shehnai,dholak, etc.) | 12% | 5% | |
| Handbags and shopping bags (cotton, jute) | 12% | 5% | |
| Handicraft wooden frames for paintings, mirrors, photos | 12% | 5% | |
| Handicraft carved wood products, decorative inlay, barrels, vats | 12% | 5% | |
| Handicraft wood ornaments, marquetry, lacquer work (lathe, ambadi,sisal craft) | 12% | 5% | |
| Hats (knitted/crocheted) | 12% | 5% | |
| Wood products | Wood wool, wood flour | 12% | 5% |
| Railway or tramway sleepers (wood) | 12% | 5% | |
| Hoop wood, split poles, stakes, wooden sticks for handles/umbrellas | 12% | 5% | |
| Boards made of cement, jute, rice husk, gypsum, sisal, bagasse, cottonstalks, agri-residues (though not wood, classified to indicate they are wood substitutes materials) | 12% | 5% | |
| Sheets for veneering, plywood, match splints (≤6 mm thick) | 12% | 5% | |
| Packing cases, boxes, drums, pallets, collars (wood) | 12% | 5% | |
| Casks, barrels, tubs, coopers’ products (wood) | 12% | 5% | |
| Tools, handles, lasts, trees (wood) | 12% | 5% | |
| Bamboo wood building joinery | 12% | 5% | |
| Tableware and kitchenware of wood | 12% | 5% | |
| Wood marquetry, inlaid, jewellery/cutlery caskets, ornaments, wooden furniture articles (non-Chapter 94) | 12% | 5% | |
| Other wood articles (hangers, spools, bobbins, paddles, decorative items, parts of tableware) | 12% | 5% | |
| Kids play item | Playing cards, chess board, carom board and other board games [other than Video game consoles and Machines) | 12% | 5% |
| Toys like tricycles, scooters, pedal cars, dolls | 12% | 5% | |
| Traditional handmade or handicraft toys (wooden, cloth, clay,metal) | 12% | 5% | |
| Handicraft games and puzzles (wood, clay, metal, cloth) | 12% | 5% | |
| Educational toys (non-electronic, handmade) | 12% | 5% | |
| Dolls and puppet handicrafts | 12% | 5% | |
| Feeding bottles, plastic beads | 12% | 5% | |
| Nipples of feeding bottles | 12% | 5% | |
| Rubber product | Latex rubber thread | 12% | 5% |
| Rear tractor tyres and tubes | 18% | 5% | |
| New pneumatic tyres (other than cycles/aircraft/tractor rear) | 28% | 18% | |
| Tractor tyres and tube | 18% | 5% | |
| Rubber bands | 12% | 5% | |
| Leather products | Leather (bovine, sheep, lamb, other animals, further prepared) | 12% | 5% |
| Chamois, patent, metallised leather | 12% | 5% | |
| Composition leather and leather waste | 12% | 5% | |
| Sports goods | Gloves specially designed for sports | 12% | 5% |
| Others | Revolvers and pistols | 28% | 40% |
| Live animals | Live horses | 12% | 5% |
| Animal products | Pig and poultry fat | 12% | 5% |
| Bovine, sheep, goat fats | 12% | 5% | |
| Lard stearin, lard oil, tallow oil | 12% | 5% | |
| Fish and marine mammal oils | 12% | 5% | |
| Wool grease, lanolin | 12% | 5% | |
| Other animal fats and oils | 12% | 5% | |
| Hydrogenated animal or microbial fats and oils | 12% | 5% | |
| Margarine, Linoxyn | 18% | 5% | |
| Chemically modified fats and oils (inedible) | 12% | 5% | |
| Glycerol (crude) | 18% | 5% | |
| Vegetable waxes, beeswax, spermaceti | 18% | 5% | |
| Degras and residues of wax/fats | 18% | 5% | |
| Sausages and similar meat products | 12% | 5% | |
| Preserved meat and fish | 12% | 5% | |
| Extracts and juices of meat, fish, crustaceans | 12% | 5% | |
| Sin items | Bidi wrapper leaves (tendu) | 18% | 5% |
| Pan masala | 28% | 40% | |
| Unmanufactured tobacco, tobacco refuse (other than leaves) | 28% | 40% | |
| Cigars, cheroots, cigarillos, cigarettes | 28% | 40% | |
| Bidis | 28% | 18% | |
| Other manufactured tobacco & substitutes | 28% | 40% | |
| Tobacco/nicotine products for inhalation (without combustion) | 28% | 40% | |
| Services | Educational services (Private tuition, coaching centres up to class 12) | 18% | 0% |
| Vocational training institutes and skill development courses | 18% | 0% | |
| Charitable hospital services and trusts (health, education) | 12% | 0% | |
| Hotels-room tariff ₹1,001 – ₹7,500 per day | 12% | 5% | |
| Fitness centres, gyms, yoga studios | 18% | 5% | |
| Beauty and wellness services (salons, parlours, spas, ayurvedic massage centres | 18% | 5% | |
| Recreation | Cinema tickets (up to ₹100) | 12% | 5% |
| Cinema tickets (above ₹100) No change continues at 18% |