New GST Rates List 2025 September - Summary
The Government of India has announced a major revision of Goods and Services Tax (GST) rates effective from September 2025. The new list covers a wide range of items including food products, beverages, medicines, household goods, personal care items, automobiles, furniture, and even services. Many essential goods such as milk, medicines, notebooks, and food items have been moved to lower or even zero tax rates, making them more affordable for the common people. At the same time, luxury products like SUVs, aircraft, yachts, and certain beverages have seen tax hikes to balance revenue and discourage non-essential spending.
New GST Rates – Full List
| Category | Item/Service | Old GST Rate | New GST Rate |
|---|---|---|---|
| Food & Agro Products | Live horses | 12% | 5% |
| UHT Milk | 5% | Nil | |
| Condensed milk | 12% | 5% | |
| Butter, ghee, butter oil, dairy spreads | 12% | 5% | |
| Cheese | 12% | 5% | |
| Chena/Paneer (pre-packaged) | 5% | Nil | |
| Brazil nuts (dried) | 12% | 5% | |
| Other dried nuts (almonds, pistachios, etc.) | 12% | 5% | |
| Dried dates, figs, pineapples, guavas, mangoes | 12% | 5% | |
| Dried citrus fruits | 12% | 5% | |
| Other dried fruits & nut mixtures | 12% | 5% | |
| Malt (roasted or not) | 18% | 5% | |
| Starches, inulin | 12% | 5% | |
| Vegetable saps, agar, thickeners | 18% | 5% | |
| Bidi wrapper leaves (tendu) | 18% | 5% | |
| Indian katha | 18% | 5% | |
| Pig, poultry, bovine, sheep & goat fats | 12% | 5% | |
| Lard oil, tallow oil | 12% | 5% | |
| Fish & marine oils | 12% | 5% | |
| Wool grease, lanolin | 12% | 5% | |
| Margarine, Linoxyn | 18% | 5% | |
| Glycerol (crude) | 18% | 5% | |
| Beeswax, vegetable waxes | 18% | 5% | |
| Sausages, preserved meat/fish | 12% | 5% | |
| Refined sugar, syrups, caramel | 12–18% | 5% | |
| Sugar confectionery | 12–18% | 5% | |
| Cocoa products & Chocolates | 18% | 5% | |
| Pasta, noodles, couscous | 12% | 5% | |
| Pastries, cakes, biscuits | 18% | 5% | |
| Corn flakes, bulgur wheat, FRK | 18% | 5% | |
| Pizza bread, roti, chapathi, khakhra | 5% | Nil | |
| Paratha, parotta, Indian breads | 18% | Nil | |
| Preserved vegetables, jams, sauces | 12–18% | 5% | |
| Coconut water (packaged) | 12% | 5% | |
| Coffee/tea extracts | 12–18% | 5% | |
| Soups, ice cream | 18% | 5% | |
| Namkeens, bhujia, mixtures | 12% | 5% | |
| Pan Masala | 28% | 40% | |
| Beverages | Diabetic foods | 12% | 5% |
| Packaged drinking water (20L) | 12% | 5% | |
| Mineral/aerated water (no sugar) | 18% | 5% | |
| Flavoured/sweetened waters | 28% | 40% | |
| Plant-based milk, soya milk | 12–18% | 5% | |
| Fruit juice-based drinks | 12% | 5% | |
| Carbonated fruit beverages | 28% | 40% | |
| Milk-based beverages | 12% | 5% | |
| Caffeinated beverages | 28% | 40% | |
| Tobacco | Cigarettes, cigars, tobacco products | 28% | 40% |
| Bidis | 28% | 18% | |
| Construction | Marble, granite blocks | 12% | 5% |
| Cement | 28% | 18% | |
| Coal, lignite, peat | 5% | 18% | |
| Chemicals & Fertilizers | Sulphuric/Nitric acid, Ammonia | 18% | 5% |
| Medicinal hydrogen peroxide | 12% | 5% | |
| Micronutrients, Gibberellic acid | 12% | 5% | |
| Menthol (natural) | 12% | 5% | |
| Menthol derivatives | 12% | 18% | |
| Medicines | Rare disease drugs (Agalsidase Beta, etc.) | 5–12% | Nil |
| Other essential medicines | 12% | 5% | |
| Ayurvedic, Unani, Homoeopathic medicaments | 12% | 5% | |
| Bandages, gauze, pharma items | 12% | 5% | |
| Personal Care & Household | Talcum powder, shampoo, toothpaste | 18% | 5% |
| Toilet soap | 18% | 5% | |
| Handcrafted candles | 12% | 5% | |
| Feeding bottles, nipples, erasers | 5–12% | Nil–5% | |
| Rubber bands | 12% | 5% | |
| Leather goods, handbags, idols | 12% | 5% | |
| Wooden, cork, bamboo products | 12% | 5% | |
| Uncoated paper, notebooks | 12% | Nil | |
| Paper bags | 18% | 5% | |
| Carpets, shawls, umbrellas | 12% | 5% | |
| Furniture & Handicrafts | Footwear ≤₹2,500 | 12% | 5% |
| Bamboo, cane, wooden, metal furniture | 12% | 5% | |
| Pottery, ceramic, earthenware | 12% | 5% | |
| Glass bangles | 12% | Nil | |
| Glassware, mirror work, stained glass | 12–18% | 5% | |
| Traditional utensils (brass, copper, steel) | 12% | 5% | |
| Musical instruments, toys, games | 12% | 5% | |
| Electronics & Automobiles | TVs, ACs, refrigerators, washing machines | 28% | 18% |
| Sewing machines | 12% | 5% | |
| Motorcycles ≤350cc, scooters, autos, cars | 28% | 18% | |
| Motorcycles >350cc, SUVs, luxury cars | 28% | 40% | |
| Electric vehicles | 12% | 5% | |
| Buses, trucks, ambulances | 28% | 18% | |
| Spectacles, contact lenses | 12% | 5% | |
| Revolvers, pistols | 28% | 40% | |
| Aircraft, yachts | 28% | 40% | |
| Toys, pencils, crayons | 12% | Nil–5% | |
| Napkins, antiques | 12% | 5% | |
| Services | Beauty & wellness, gyms | 18% | 5% |
| Private tuition (up to class 12) | 18% | Nil | |
| Vocational training institutes | 18% | Nil | |
| Charitable hospital/education services | 12% | Nil | |
| Hotels (₹1,001–₹7,500 per day) | 12% | 5% | |
| Cinema tickets ≤₹100 | 12% | 5% | |
| Cinema tickets >₹100 | 18% | 40% | |
| Insurance premiums | 18% | Nil |
