New GST rates 2025 full list effective today: In a big cheer at the start of the festive season, the next generation GST reforms announced by the Modi government come into effect today, on September 22, 2025. From today, a plethora of household items, cars, TVs, bikes will become cheaper for the common man and middle class. Many food items have been moved to the NIL or 0% tax bracket. These include roti, parantha, paneer, khakra etc. The new GST rates, first announced by FM Nirmala Sitharaman earlier this month, reduce the tax slabs to two broad rates – 5% and 18%. While most items under GST have seen rate cuts, some limited items will now also be dearer with higher tax rates – such as clothes priced above Rs 2,500 will now attract a higher GST rate of 18% compared to 12% before.Ahead of the GST rate cuts becoming effective, PM Narendra Modi addressed the nation saying, “With sunrise on September 22nd, the first day of Navratri, the Next Generation GST reforms will come into effect. In a way, a GST savings festival is going to begin in the country from tomorrow. This GST Savings Festival will increase your savings, and you’ll be able to purchase the things you want more easily. The poor, middle class people, neo middle class, youth, farmers, women, shopkeepers, businessmen, entrepreneurs of our country, everyone will benefit a lot from this savings festival.”“Due to reduction in GST, it will now be easier for the citizens of the country to fulfill their dreams. Be it building a house, buying a TV, a refrigerator, or buying a scooter, bike, or a car, you’ll have to spend less on all of these. Travelling will also become cheaper for you, as GST has been reduced on rooms in most hotels,” he added.
New GST Rates 2025: Full List of Items in 0%, 5%, 18% & 40% Tax Brackets
Below is a full list of items that now attract 0%, 5%, 18% and 40% tax. The 40% tax is for goods that are either categorized as sin or luxury.
0% or NIL GST rate: Full List
- Ultra-High Temperature (UHT) milk
- Chena or paneer, pre-packaged and labelled
- Pizza bread
- Khakhra, chapathi or roti
- Paratha, parotta and other Indian breads by any name called
- Drugs and medicines like Agalsidase Beta, Imiglucerase, Eptacog alfa activated recombinant coagulation factor VIIa, Onasemnogene abeparvovec, Asciminib, Mepolizumab, Pegylated Liposomal Irinotecan, Daratumumab, Daratumumab subcutaneous, Teclistamab, Amivantamab, Alectinib, Risdiplam, Obinutuzumab, Polatuzumab vedotin, Entrectinib, Atezolizumab, Spesolimab, Velaglucerase Alpha, Agalsidase Alfa, Rurioctocog Alpha Pegol, Idursulphatase, Alglucosidase Alfa, Laronidase, Olipudase Alfa, Tepotinib, Avelumab, Emicizumab, Belumosudil, Miglustat, Velmanase Alfa, Alirocumab, Evolocumab, Cystamine Bitartrate, CI-Inhibitor injection, Inclisiran
- Erasers
- Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks
- Exercise book, graph book, & laboratory note book and notebooks
- Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
- Pencil sharpeners
5% GST rate: Full List
- Condensed milk
- Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
- Cheese
- Brazil nuts, dried, whether or not Shelled or Peeled
- Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts
- Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried
- Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried
- Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 (other than dried tamarind)
- Malt, whether or not roasted
- Starches; inulin
- Live horses
- Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
- Bidi wrapper leaves (tendu)
- Indian katha
- Rubber bands
- Talcum powder, Face powder, Hair oil, shampoo, Shaving cream, shaving lotion, aftershave lotion
- Dental floss, toothpaste, Tooth powder
- Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes
- Candles, tapers and the like, Handcrafted candles
- Feeding bottles; Plastic beads, Nipples of feeding bottles
- Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
- Fats of bovine animals, sheep or goats, other than those of heading 1503
- Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
- Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
- Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
- Wool grease and fatty substances derived therefrom (including lanolin)
- Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
- Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
- Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included
- Margarine, Linoxyn, Glycerol, crude; glycerol waters and glycerol lyes
- Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
- Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
- Other prepared or preserved meat, meat offal, blood or insects
- Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
- Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
- Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
- Refined sugar containing added flavouring or colouring matter, sugar cubes
- Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
- Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; (other than artificial honey, whether or not mixed with natural honey); caramel
- Cocoa butter, fat and oil, Sugar confectionery, Sugar boiled confectionery, Cocoa powder, not containing added sugar or sweetening matter
- Chocolates and other food preparations containing cocoa
- Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included
- Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes, Fortified Rice Kernel (FRK)
- Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
- Extruded or expanded products, savoury or salted
- Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products (other than bread, pizza bread, khakhra, chapathi, roti)
- Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
- Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
- Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
- Vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
- Vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
- Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
- Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
- Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits
- Tender coconut water, pre-packaged and labelled
- Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
- Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
- Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
- Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
- Soups and broths and preparations therefor; homogenised composite food preparations
- Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings
- Ice cream and other edible ice, whether or not containing cocoa
- Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters
- Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled
- Diabetic foods, Food preparations not elsewhere specified or included, Drinking water packed in 20 litre bottles
- Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured
- Plant-based milk drinks, ready for direct consumption as beverages
- Soya milk drinks, Fruit pulp or fruit juice based drinks (other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice), Beverages containing milk
- Marble and travertine blocks, Granite blocks
- Anaesthetics, Potassium Iodate, Steam, Iodine, Medical grade oxygen, Sulphuric acid, Nitric acid, Ammonia, Medicinal grade hydrogen peroxide
- Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
- Gibberellic acid, Natural menthol
- Goods from natural menthol namely: Menthol and menthol crystals, Peppermint (Mentha oil), Fractionated/ de-terpinated mentha oil (DTMO), De-mentholised oil(DMO), Spearmint oil, Mentha piperita oil
- Drugs and medicines including: Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI, Brentuximab Vedotin, Ocrelizumab, Pertuzumab, Pertuzumab + trastuzumab, Faricimab
- Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments
- Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products
- Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
- Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]
- Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
- Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
- Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
- Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501
- Photographic plates and film for x-ray for medical use, Photographic plates and films, exposed and developed, other than cinematographic film
- Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films
- The following Bio-pesticides, namely – Bacillus thuringiensis var. israelensis, Bacillus thuringiensis var. kurstaki, Bacillus thuringiensis var. galleriae, Bacillus sphaericus, Trichoderma viride, Trichoderma harzianum, Pseudomonas fluoresens, Beauveriabassiana, NPV of Helicoverpaarmigera, NPV of Spodopteralitura, Neem based pesticides, Cymbopogan
- All diagnostic kits and reagents, Silicon wafers
- Latex Rubber Thread
- Rear tractor tyres and rear tractor tyre tubes, Tyre for tractors, Tube for tractor tyres
- Surgical rubber gloves or medical examination rubber gloves
- Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
- Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
- Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
- Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
- Handbags including pouches and purses; jewellery box, Hand bags and shopping bags, of cotton, Hand bags and shopping bags, of jute,
- Gloves specially designed for use in sports
- Idols of wood, stone [including marble] and metals [other than those made of precious metals]
- Cement Bonded Particle Board; Jute Particle Board; Rice Husk Board; Glass-fibre Reinforced Gypsum Board (GRG); Sisal-fibre Boards; Bagasse Board; and Cotton Stalk Particle Board; Particle/fibre board manufactured from agricultural crop residues
- Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like
- Wood wool; wood flour; Railway or tramway sleepers (cross-ties) of wood
- Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]
- Bamboo flooring
- Wooden frames for painting, photographs, mirrors etc; Carved wood products, art ware/ decorative articles of wood (including inlay work, casks, barrel, vats)
- Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
- Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves
- Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
- Bamboo wood building joinery; Tableware and Kitchenware of wood
- Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
- Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
- Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
- Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
- Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
- Art ware of cork [including articles of sholapith]
- Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
- Mechanical wood pulp
- Chemical wood pulp, soda or sulphate, other than dissolving grades; Chemical wood pulp, sulphite, other than dissolving grades
- Wood pulp obtained by a combination of mechanical and chemical pulping processes
- Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
- Hand-made paper and paperboard
- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
- Cartons, boxes and cases of,- Corrugated paper or paper boards; or Non-corrugated paper or paper board
- Paper pulp moulded trays, Paper splints for matches, whether or not waxed, Asphaltic roofing sheets, Paper Sacks/Bags and bio degradable bags
- Sewing thread of manmade filaments, whether or not put up for retail sale
18% GST rate: Full List
- Bidis*
- Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
- Coal; briquettes, ovoids and similar solid fuels manufactured from coal
- Lignite, whether or not agglomerated, excluding jet
- Peat (including peat litter), whether or not agglomerated
- Goods made from other than natural menthol, namely: Menthol and menthol crystals, Peppermint (Mentha oil), Fractionated/ de-terpinated mentha oil (DTMO), De-mentholised oil(DMO), Spearmint oil, Mentha piperita oil
- Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)
- Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel)
- New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft]
- Chemical wood pulp, dissolving grades
- Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than Uncoated paper and paperboard for exercise book, graph book, laboratory notebook and notebooks]
- Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
- Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
- Greaseproof papers; Glassine papers
- Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
- Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
- Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
- Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs 2500 per piece
- Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs 2500 per piece
- Made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags]
- Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
- Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
- Parts suitable for use solely or principally with the engines of heading 8407 or 8408
- Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]
- Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
- Dish washing machines, household [8422 11 00] and other [8422 19 00]
40% GST rate: Full List
- Pan masala*
- Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]*
- Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes*
- Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences*
- Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion*
- Products containing tobacco or nicotine substitutes and intended for inhalation without combustion*
- All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured
- Other non-alcoholic beverages
- Caffeinated Beverages
- Carbonated beverages of fruit drink or carbonated beverages with fruit juice
- Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II.
- Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm
- Motor vehicles with both compression- ignition internal combustion
- piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length exceeding 4000 mm
- Motorcycles of engine capacity exceeding 350 cc
- Aircrafts for personal use
- Yachts and other vessels for pleasure or sports
- Revolvers and pistols, other than those of heading 9303 or 9304
- Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
- Specified actionable claim as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of – betting; casinos; gambling; horse racing; lottery; or online money gaming
For items marked with an asterisk (*) – the new rates will be effective from a date to be notified based on discharging of entire loan and interest liability on account of compensation cessFor a more detailed list of items – check list
