GST rate changes: before and after 22 September 2025
From 22 September 2025, most goods moved to two main GST rates, 5% and 18%, with 40% for a few luxury and harmful goods. Search an item to see what it was and what it is now.
| Item | Before | From 22 Sep 2025 | Change |
|---|---|---|---|
| UHT milkFood | 5% | Nil | Lower |
| Paneer / chena (pre-packaged and labelled)Food | 5% | Nil | Lower |
| Roti, chapati, khakhra, pizza breadFood | 5% | Nil | Lower |
| Paratha, parotta and other Indian breadsFood | 18% | Nil | Lower |
| Butter, ghee, butter oil, cheese, condensed milkFood | 12% | 5% | Lower |
| Namkeen, bhujia, mixture (pre-packaged)Food | 12% / 18% | 5% | Lower |
| Dry fruits and nuts, pasta, corn flakes, chocolates, coffee extractsFood | 12% / 18% | 5% | Lower |
| Packaged drinking water in 20-litre bottlesFood | 18% | 5% | Lower |
| Soya milk drinks, milk-based beveragesFood | 18% | 5% | Lower |
| Aerated and caffeinated drinks (soft drinks)Food | 28% | 40% | Higher |
| Hair oil, shampoo, toothpaste, toilet soap, shaving cream, talcum powderDaily use | 18% | 5% | Lower |
| ToothbrushesDaily use | 18% | 5% | Lower |
| Tooth powder, candles, matches, umbrellasDaily use | 12% | 5% | Lower |
| Kitchenware and tableware (wood, metal, porcelain)Daily use | 12% | 5% | Lower |
| Feeding bottles, baby napkins, clinical diapersDaily use | 12% | 5% | Lower |
| Sewing machinesDaily use | 12% | 5% | Lower |
| Bicycles and their partsDaily use | 12% | 5% | Lower |
| Most medicines and drugs (listed)Health | 12% | 5% | Lower |
| 33 listed life-saving drugsHealth | 12% | Nil | Lower |
| Diagnostic kits, glucometers, bandages and dressingsHealth | 12% | 5% | Lower |
| Medical thermometersHealth | 18% | 5% | Lower |
| Medical, surgical and dental instrumentsHealth | 12% / 18% | 5% | Lower |
| Medical-grade oxygenHealth | 12% | 5% | Lower |
| Individual life insurance (term, ULIP, endowment)Insurance & services | 18% | Nil (exempt) | Lower |
| Individual health insurance (incl. family floater, senior citizen)Insurance & services | 18% | Nil (exempt) | Lower |
| Hotel rooms up to ₹7,500 a nightInsurance & services | 12% | 5% (no input tax credit) | Lower |
| Gyms, salons, barbers, yoga and fitness centresInsurance & services | 18% | 5% (no input tax credit) | Lower |
| ErasersEducation | 5% | Nil | Lower |
| Pencils, sharpeners, exercise books, mapsEducation | 12% | Nil | Lower |
| Geometry boxes, colour boxesEducation | 12% | 5% | Lower |
| Tractors (except road tractors above 1800 cc)Farming | 12% | 5% | Lower |
| Tractor tyres, tubes and listed partsFarming | 18% | 5% | Lower |
| Harvesting and threshing machinery, sprinklers, drip irrigation, hand pumpsFarming | 12% | 5% | Lower |
| Listed bio-pesticides and micronutrientsFarming | 12% | 5% | Lower |
| Air conditionersAppliances & vehicles | 28% | 18% | Lower |
| Television sets (all sizes)Appliances & vehicles | 18% (up to 32") / 28% | 18% | |
| Household dishwashersAppliances & vehicles | 28% | 18% | Lower |
| Small cars (petrol/CNG/LPG ≤1200 cc, diesel ≤1500 cc, length ≤4 m)Appliances & vehicles | 28% | 18% | Lower |
| Bigger cars above those limitsAppliances & vehicles | 28% | 40% | Higher |
| Motorcycles up to 350 ccAppliances & vehicles | 28% | 18% | Lower |
| Motorcycles above 350 ccAppliances & vehicles | 28% | 40% | Higher |
| Three-wheelers and ambulancesAppliances & vehicles | 28% | 18% | Lower |
| Goods vehicles and buses for 10 or more peopleAppliances & vehicles | 28% | 18% | Lower |
| CementConstruction & energy | 28% | 18% | Lower |
| Marble and granite blocksConstruction & energy | 12% | 5% | Lower |
| Solar water heaters, solar cookers and listed renewable devicesConstruction & energy | 12% | 5% | Lower |
| Coal, lignite, peatConstruction & energy | 5% | 18% | Higher |
47 of 47 items. Source: GST Council: recommendations of the 56th meeting (3 Sep 2025), and CBIC Notification No. 9/2025-Central Tax (Rate) dated 17 September 2025.
For information only. Rates and conditions are summarised from official sources and may change; the official notifications are what apply. This is not tax or legal advice.
For information only. The official notifications are what apply; this list is not tax advice.
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Join the betaHow it's calculated
Rates come from the recommendations of the 56th GST Council meeting (3 September 2025), given effect by CBIC rate notifications dated 17 September 2025, including Notification No. 9/2025-Central Tax (Rate) for goods. The new rates apply from 22 September 2025.
The rate shown is the total GST (CGST + SGST, or IGST). Many entries depend on conditions in the notification, such as "pre-packaged and labelled", an engine size, a length or a price limit.
Tobacco, pan masala and similar products are left out because their tax changed separately and on different dates.
For a supply that spans 22 September 2025, the rate depends on the dates of supply, invoice and payment (time of supply rules).
Questions
How do I find the exact rate for my product?
The rate depends on the product's HSN code and the conditions in the notification. Use this list as a guide, then confirm the HSN code and rate with a chartered accountant or the official CBIC notification.
Did every price fall after 22 September 2025?
No. Most everyday goods moved to a lower rate, but some, such as coal and large cars and motorcycles, moved to a higher one. Whether a shop's price changed also depends on the seller.