New GST Rate List 2025 PDF

PDF Name	New GST Rate List 2025
No. of Pages	604
PDF Size	0.68 MB
Language	English
PDF Category	Government
Source / Credits	gstcouncil.gov.in
Uploaded By	Pradeep

New GST Rate List 2025 - Summary

GST legislation has been in place since 1 July 2017. It was the biggest tax-related reform the country has seen, and it has eliminated a lot of cascading taxes that were levied previously. GST Rate List PDF 2025 can be downloaded from the link given at the bottom of this page.

The GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman and in this meeting has decided to reduce the GST rates on the specified items being used in Covid-19 relief and management till 30^th September 2021.

Latest GST Rates List

Tax Rates	Products
0%	Milk	Kajal
0%	Eggs	Educations Services
0%	Curd	Health Services
0%	Lassi	Children’s Drawing & Colouring Books
0%	Unpacked Foodgrains	Unbranded Atta
0%	Unpacked Paneer	Unbranded Maida
0%	Gur	Besan
0%	Unbranded Natural Honey	Prasad
0%	Fresh Vegetables	Palmyra Jaggery
0%	Salt	Phool Bhari Jhadoo
5%	Sugar	Packed Paneer
5%	Tea	Coal
5%	Edible Oils	Raisin
5%	Domestic LPG	Roasted Coffee Beans
5%	PDS Kerosene	Skimmed Milk Powder
5%	Cashew Nuts	Footwear (< Rs.500)
5%	Milk Food for Babies	Apparels (< Rs.1000)
5%	Fabric	Coir Mats, Matting & Floor Covering
5%	Spices	Agarbatti
5%	Coal	Mishti/Mithai (Indian Sweets)
5%	Life-saving drugs	Coffee (except instant)
12%	Butter	Computers
12%	Ghee	Processed food
12%	Almonds	Mobiles
12%	Fruit Juice	Preparations of Vegetables, Fruits, Nuts or other parts of Plants including Pickle Murabba, Chutney, Jam, Jelly
12%	Packed Coconut Water	Umbrella
18%	Hair Oil	Capital goods
18%	Toothpaste	Industrial Intermediaries
18%	Soap	Ice-cream
18%	Pasta	Toiletries
18%	Corn Flakes	Computers
18%	Soups	Printers
28%	Small cars (+1% or 3% cess)	High-end motorcycles (+15% cess)
28%	Consumer durables such as AC and fridge	Beedis are NOT included here
28%		Luxury & sin items like BMWs, cigarettes and aerated drinks (+15% cess)

Revised GST Rate List

S. No.	Description	Existing Rate	New Rate
1.	Printing, writing or drawing ink	12%	18%
2.	Knives with cutting blades, Paper knives, Pencil sharpeners and blades, therefor, Spoons, forks, ladles, skimmers, cake-servers etc.,	12%	18%
3.	Power-driven pumps primary designed for handling water such as centrifugal pumps, deep tube-well turbine pumps , submersible pumps, Bicycle pumps,	12%	18%
4	Machines for cleaning, sorting or grading, seed, grain pulses, Machinery used in milling industry or for the working of cereals etc., Pawan Chakki that is Air Based Atta Chakki, Wet grinder.	5%	18%
5.	Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce and its part ,, Milking machines and dairy machinery.	12%	18%
6.	LED Lamps, lights and fixture, their metal printed circuits board,	12%	18%
7.	Drawing and Marking out instruments.	12%	18%
8.	Solar Water Heater and System.	5%	12%
9.	Prepared/ finished leather/chamois /composition leathers,	5%	12%
10.	Refund of accumulated ITC not to be allowed on following goods: (i). Edible oils, (ii). Coal.	—–	—-

GST Rates on the Supply of Services

S.No.	Description	Existing Rate	New Rate
1.	Services supplied by the foreman to chit fund.	12%	18%
2.	Job work in relation to the processing of hides, skins and leather	5%	12%
3.	Job work in relation to the manufacturing of leather goods and footwear.	5%	12%
4.	Job work in relation to the manufacturing of clay bricks.	5%	12%
5.	Works contract for roads, bridges, railways, metro, effluent treatment plant, crematorium etc.,	12%	18%
6.	Works contract supplied to Central and State Government, Local authorities for historical monuments, canals, pipelines, plants for water supply, educational institutions, hospitals etc., & sub-contractor thereof	12%	18%
7.	Works contract supplied to Central and State Government, Union territories and Local authorities involving predominantly earthwork and sub-contract thereof	5%	12%

New GST Rate List

Description of goods or services	Old Rate	New Rate
What’s costlier
Cut and Polished diamonds	0.25%	1.50%
Tetra Pack (Aseptic Packaging Paper)	12%	18%
Tar (From coal, or coal gasification plants, or producer gas plants and coke oven plants)	5%/18%	18%
What’s cheaper
Import of tablets called Diethylcarbamazine (DEC) free of cost for National Filariasis Elimination Programme (IGST)	5%	Nil
Import of particular defence items by private businesses or suppliers for end-consumption of Defence (IGST)	Applicable rates	Nil
Ostomy Appliances	12%	5%
Orthopedic appliances such as intraocular lens, artificial parts of the body, splints and other fracture appliances, other appliances which are worn or carried, or body implants, to compensate for a defect or disability	12%	5%
Transport of goods and passengers by ropeways (with ITC of services)	18%	5%
Renting of truck or goods carriage including the fuel cost	18%	12%
*The rates will come into effect from 18th July 2022 subject to CBIC notification

Pruning of GST exemptions

Description of goods or services	Old Rate	New Rate
Earlier fully exempted, now withdrawn
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed	Nil	12%
Cheques, lose or in book form	Nil	18%
Parts of goods of heading 8801	Nil	18%
Air transportation of passengers to and from north-eastern states and Bagdogra now restricted to economy class	Nil	Condition added
Transportation by rail or a vessel of railway equipment and material, storage or warehousing of commodities attracting tax such as copra, nuts, spices, jaggery, cotton, etc, fumigation in a warehouse of agri produce, services by RBI, IRDA, SEBI, FSSAI, and GSTN, renting of residential dwelling to GST-registered businesses, and services by the cord blood banks for preserving stem cells	Nil	Applicable rate
Room rent (excluding ICU) exceeding Rs.5,000 per patient day taxed without ITC	Nil	5%
Common bio-medical waste treatment facilities for treating or disposing biomedical waste shall be taxed with availability of ITC, like CETPs	Nil	12%
Hotel accommodation priced up to Rs.1,000 per day	Nil	12%
Training or coaching in recreational activities on arts or culture, or sports other than by individuals	Nil	Applicable rate
Earlier partially exempted, now withdrawn
Petroleum/ Coal bed methane	5%	12%
e-Waste	5%	18%
Scientific and technical instruments to public funded research institutes	5%	Applicable rate
*The rates will come into effect from 18th July 2022 subject to CBIC notification

Correction of Inverted Tax Structure

Description of goods or services	Old Rate	New Rate
Solar water heaters and systems	5%	12%
Prepared or finished leather or chamois leather or composition leathers	5%	12%
Job work for processing of hides, skins, leather, making of leather products including footwear, and clay brick manufacturing	5%	12%
Earthwork works contracts and sub-contracts to the Central and state governments, Union Territories and local authorities	5%	12%
Pawan Chakki being air-based atta chakki, wet grinder, cleaning, sorting or grading machines for seeds and grain pulses, and milling machines or cereal making machines, etc;	5%	18%
Ink for drawing, printing, and writing	12%	18%
Knives with paper knives, cutting blades, pencil sharpeners and its blades, skimmers, cake-servers, spoons, forks, ladles, etc	12%	18%
Centrifugal pumps, submersible pumps deep tube-well turbine pumps, bicycle pumps that are power-driven mainly for handling water	12%	18%
Milking machines and dairy machinery, cleaning, sorting or grading machines and its parts for eggs, fruit or other agri produce	12%	18%
Lights and fixture, LED lamps, their metal printed circuits board	12%	18%
Marking out and drawing instruments	12%	18%
Services by foreman to chit fund	12%	18%
Works contract for railways, metro, roads, bridges, effluent treatment plant, crematorium, etc.	12%	18%
Works contract and sub-contract to the Central and state governments, local authorities for canals, dams, pipelines, plants for water supply, historical monuments, educational institutions, hospitals, etc	12%	18%
Refund of accumulated ITC for edible oils and coal is disallowed.

GST Rate List Change at 49th GST Council Meeting

Item description	Before	After
Rab/Liquid jaggery*	18%	Nil (sold lose) / 5% (sold labelled/pre-packaged)
Pencil sharpeners*	18%	12%
Certain tracking devices fixed on durable containers^	Applicable rate	Nil
Coal rejects supplied to the washeries*	Applicable cess rate	Exempted from cess
Authority, board or a body set up by the Central Government or State Government including National Testing Agency (NTA) for conduct of entrance examination*	Applicable rate	Exempted

GST 45th GST Council Meeting – GST Rate List

Items	Before	After
Import of expensive life-saving medicines such as Zolgensma, Viltepso or as recommended by a relevant government department for personal use	12%	Nil
Waste unintentionally generated during the fish meal production, except for Fish Oil	Applicable rate	Nil from 1st July 2017 to 30th September 2019
IGST on the goods sold at the Indo-Bangladesh border haats	Applicable rate	Nil
Transport of goods by vessel and air from India to outside India extended up to 30th September 2022	Nil	Nil
Granting of National Permit to goods carriages on a fee payment	18%	Nil
Skill training programmes where the state/central government funds expenditure equal to or more than 75%	18%	Nil
Services on AFC Women’s Asia Cup to be held in 2022	18%	Nil
‘Keytruda’ drug for the treatment of cancer	12%	5%
Biodiesel, sold to the oil marketing companies for blending it with diesel	12%	5%
Fortified Rice Kernels for the Integrated Child Development Services Scheme, etc	18%	5%
Retro fitment kits in vehicles for the disabled	Applicable rate	5%
Railway goods, locomotives, and parts under Chapter 86	12%	18%
Pens	12% or 18%	18%
Metal concentrates and ores	5%	18%
Certain Renewable Energy Devices	5%	12%

GST 44th GST Council Meeting – GST Rate List

S. No.	Description	Present GST Rate	GST Rate recommended by GST Council
Medicines
1.	Tocilizumab	5%	Nil
2.	Amphotericin B	5%	Nil
3.	Anti-Coagulants like Heparin	12%	5%
4.	Remdesivir	12%	5%
5.	Any other drug recommended by the Ministry of Health and Family Welfare (MoHFW) and Dept. of Pharma (DoP) for Covid treatment	Applicable Rate	5%
Oxygen, Oxygen generation equipment and related medical devices
1.	Medical Grade Oxygen	12%	5%
2.	Oxygen Concentrator/ Generator, including personal imports thereof	12%	5%
3.	Ventilators	12%	5%
4.	Ventilator masks / canula / helmet	12%	5%
5.	BiPAP Machine	12%	5%
6.	High flow nasal canula (HFNC) device	12%	5%
Testing Kits and Machines
1.	Covid Testing Kits	12%	5%
2.	Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin, and LDH	12%	5%
Other Essentials Goods GST Rate Relief
1.	Pulse Oximeters, incl personal imports thereof	12%	5%
2.	Hand Sanitizer	18%	5%
3.	Temperature check equipment	18%	5%
4.	Gas/Electric/other furnaces for a crematorium, including their installation, etc.	18%	5%
5.	Ambulances	28%	12%

GST Tax Slab Rates List for Goods

5% GST Rate	Spices, Frozen vegetables, Rusk, Fish fillet, Pizza bread, Sabudana, Tea, Baby milk food, Plain Chapati & Khakhra, Floor covering, Fertilizers, Footwear under ₹ 1,000, Apparels under ₹ 1,000, Real zari, Agarbatti, Pizza bread, Edible Oils, Skimmed milk, Medicines, Paper waste, Revenue stamps, Stent, Ethanol, Mehndi Paste, Insulin, Scrap of Glass, Velvet Fabric, Plastic waste, Post stamps, Stamp, Postmarks, Tamarind Kernel Powder, Plastic waste, Coir mats, Matting, First Day Covers, Braille Watches, Sliced mango, Domestic LPG
12% GST Rate	Cakes, Drip Irrigation System, Photographers, Pack water bottle of 20 litre, Butter, Mechanical sprayers, Ghee, Almonds, Pouches, purses and Handbags, Fruits, Art, ware of iron, Boiled sugar confectionery, Packaged coconut water, Pickle, Mirrors, framed with Ornaments, Nuts, Bamboo wood building, Chutney, Apparel above ₹ 1,000, Jam, Bhujia, Notebooks, Frozen meat, Animal fat sausage, Packaged dry fruits, Cake servers, Packed Dry Fruits, Ladles, Forks, Mobile, Toothpowder, Non-AC Restaurants, State-run Lotteries, Work Contracts, Tongs, Fish knives, Jelly, Brass Kerosene Pressure Stove, Fertilizer – grade Phosphoric Acid, Playing Cards, Carom board, Chessboard, Skimmers, Spoons, Manmade Yarn, Sewing Thread of Manmade Staple Fibres, Murabba, Biodiesel and select biopesticides, Ludo, Exercise Books, Preparation of vegetables
18% GST Rate	Washing Machine, Vacuum Cleaner, Pasta, Tyres, Biscuits, Vanity case, Pastries, Soups, Preserved Vegetables, Camera, Curry paste, Instant food mixes, Shampoo, Printers, Mixed condiments, Computers, Mixed Seasonings, CCTV, Hair Dryers, Electric transformer, Tissues, Steel products, Electrical transformer, Stationery items, Paint, Sheets, Kajal pencil sticks, Pumps, Sanitaryware, Binoculars, Varnishes, Speakers, Water Heaters, Fans, Goggles, Safety Glass, Circuits, Optical fibre, Hair Shavers, Windows, Fridge, Foliage, Door, Compressors, Multifunctional Printers, Telescope, Modelling Paste for Children, Branded Garments, Musical instruments and their parts, Razor and razor blades, Light fitting, Some parts of pumps, Glassware, TV, Aluminium Foil Furniture, Paddling Pools, Cigarette Filter Rods, Headgear, Mayonnaise, Steel Products, Electrical boards, panels and wires, Juicer Mixer, Power Banks with Lithium ion batteries, video games, carriage accessories for the disabled, small sport related items, Salad dressings, Footwear priced above ₹ 500, Washing Powder, Toiletries, Poster Colours, Large and medium cars (Second hand). SUVs, Swimming pools and padding pools, Woven and Non-woven bags
28% GST Rate	Personal Aircraft, Sunscreen, Tobacco, Hair clippers, Bidis, Weighing machine ,Waffles plus wafers which are coated with chocolate, Wallpaper, ATM Vending Machine, Yachts, Motorcycles, Ceramic tiles, Dishwasher, Aerated Water, Pan Masala

39th GST Council meeting GST Rate List

The following are the rate cuts announced at the 39th GST Council meeting:

Item	Old Rate	New Rate
Mobile phones and specified parts	12%	18%
Handmade matches	5%	12%
Other than handmade matches	18%	12%
Aircraft MRO (Maintenance, Repair, Overhaul) services	18%	5% (with full ITC)
Lotteries (State-owned)	12%	28%
Lotteries (State-authorised)	28%	28%
Woven and non-woven fabrics	12%	18%
Sacks of Polythene and Polypropylene in nature	12%	18%

GST Tax Rates on Goods GST legislation has a 4 tier tax structure for all goods. The proposed tax slabs are: 5%, 12%, 18% and 28%.

GST Tax Rates on Services GST tax rates imposed on services have the same 4 tier tax structure as goods do, 5%, 12%, 18%, 28%. It is notable to mention that the government has exempted healthcare and educational services from attracting GST.