New GST rates list 2025 in India: Full comprehensive list of items with revised GST rates - 5%, 18%, 0% & 40% effective September 22

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New GST Rates: Full list of items with new tax rates (AI image)

New GST rates 2025 full list: Common man and middle class have a big reason to cheer! Most of the items that people consume in their day-to-day lives - from food to shampoos to appliances - everything is set to become cheaper from September 22 onwards.Finance Minister Nirmala Sitharaman on Wednesday announced major GST rate cuts and slab changes with most items moving to the 5% and 18% tax rate category. Several food items now attract 0% or NIL GST and even life and health insurance will see zero tax.The government has also established comprehensive strategies to track price modifications after reducing GST rates on approximately 400 items.Senior government officials informed TOI that indirect tax authorities are gathering present prices of goods and services to compare them with rates once the new GST structure becomes effective.So what becomes cheaper for you? And wait, some items have gone into the 40% tax bracket as well - so brace to pay higher for what the government classifies as luxury and sin goods.

New GST Rates 2025: Full List of Item-Wise GST Rates After Rationalisation

No change in rate (5%)

Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
Other made up textile articles, sets of sale value not exceeding Rs 2500 per piece
Cotton quilts of sale value not exceeding Rs. 2500 per piece

No change in rate (18%)

Footwear of sale value exceeding Rs 2500 per pair

18% to Nil or 0% tax

Paratha, parotta and other Indian breads by any name called
Technical documentation in respect of goods exempted under notification No. 19/ 2019-Customs dated 06.07.2019.
Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme
Works of art and antiques
Flight Motion Simulator and its parts
Target Motion Simulator and its parts
Parts, sub-assemblies of HACFS
Low noise amplifier (Hermetic sealed), vent guide assembly-Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM system
Parts and sub-assemblies of IADWS
Military transport aircraft (C-130, C-295MW)
Deep Submergence Rescue Vessel
Unmanned Underwater vessels/platforms
Ejection Seats for fighter aircrafts
High performance batteries for drones and specialised equipment
Communication devices including software defined radios with component and accessories
Air diving, rebreather sets, diving systems, components and accessories
Sonobuoys for naval air assets
Ship launched missiles
Rockets with calibre more than 100mm
RPA (Remote Piloted Aircraft) for military use
Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts etc. except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Gun, Light machine gun, MAG Gun.

5% To Nil or 0% tax

Ultra-High Temperature (UHT) milk
Chena or paneer, pre-packaged and labelled
Pizza bread
Khakhra, chapathi or roti

12% to 5%

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.), Pistachos, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca 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]
Starches; inulin
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
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
Wool grease and fatty substances derived therefrom (including lanolin)
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
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
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, 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
Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
Other prepared or preserved meat, meat offal, blood or insects
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
Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)
Sugar boiled confectionery
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 (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion)
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not 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
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
Tender coconut water, pre-packaged and labelled
Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings
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
Drinking water packed in 20 litre bottles
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

18% to 5%

Malt, whether or not roasted
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products [other than tamarind kernel powder]
All goods i.e. Margarine, Linoxyn
Glycerol, crude; glycerol waters and glycerol lyes
Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionery]
Cocoa butter, fat and oil
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
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes
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
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
All goods i.e 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
Soups and broths and preparations therefor; homogenised composite food preparations
Ice cream and other edible ice, whether or not containing cocoa
Food preparations not elsewhere specified or included
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
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
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches