New GST Rates – Full List
Food & Agro Products
| Item | Previous GST Rate | New GST Rate |
|---|---|---|
| Live horses | 12% | 5% |
| UHT milk | 5% | Nil |
| Condensed milk | 12% | 5% |
| Butter, ghee, butter oil, dairy spreads | 12% | 5% |
| Cheese | 12% | 5% |
| Chena or paneer (pre-packaged) | 5% | Nil |
| Brazil nuts (dried) | 12% | 5% |
| Other dried nuts (almonds, pistachios, etc.) | 12% | 5% |
| Dates, figs, mangoes (dried) | 12% | 5% |
| Citrus fruits (dried) | 12% | 5% |
| Other dried fruits & nut mixtures (except tamarind) | 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 fat | 12% | 5% |
| Bovine, sheep, goat fats | 12% | 5% |
| Lard stearin, lard oil, tallow oil | 12% | 5% |
| Fish & marine mammal oils | 12% | 5% |
| Wool grease, lanolin | 12% | 5% |
| Margarine, Linoxyn | 18% | 5% |
| Chemically modified fats (inedible) | 12% | 5% |
| Glycerol (crude) | 18% | 5% |
| Vegetable waxes, beeswax | 18% | 5% |
| Sausages & meat products | 12% | 5% |
| Preserved meat & fish | 12% | 5% |
| Meat/fish extracts & juices | 12% | 5% |
| Refined sugar (flavoured/coloured/cubes) | 12% | 5% |
| Other sugars, syrups, caramel | 18% | 5% |
| Sugar confectionery | 12–18% | 5% |
| Cocoa butter/fat/oil | 18% | 5% |
| Cocoa powder | 18% | 5% |
| Chocolates | 18% | 5% |
| Malt extract, food preparations | 18% | 5% |
| Pasta, noodles, couscous | 12% | 5% |
| Pastry, cakes, biscuits | 18% | 5% |
| Corn flakes, bulgar wheat, FRK | 18% | 5% |
| Extruded savoury products | 12% | 5% |
| Pizza bread | 5% | Nil |
| Roti, chapathi, khakhra | 5% | Nil |
| Vegetables in vinegar/acid | 12% | 5% |
| Tomato/mushroom preserves | 12% | 5% |
| Jams, jellies, marmalades | 12% | 5% |
| Coconut water (packaged) | 12% | 5% |
| Coffee/tea extracts, chicory | 12–18% | 5% |
| Yeast, baking powders | 12% | 5% |
| Sauces, condiments, seasonings | 12% | 5% |
| Soups & broths | 18% | 5% |
| Ice cream, edible ice | 18% | 5% |
| Paratha, parotta, other Indian breads | 18% | Nil |
| Soya bari, mungodi, batters | 12% | 5% |
| Namkeens, bhujia, mixtures | 12% | 5% |
| Pan masala | 28% | 40% |
Beverages, Tobacco, Cement, Coal, Chemicals, Medicines
| Item | Previous GST Rate | New GST Rate |
|---|---|---|
| Diabetic foods | 12% | 5% |
| Drinking water (20L bottles) | 12% | 5% |
| Mineral, aerated water (unflavoured) | 18% | 5% |
| Flavoured/sweetened waters | 28% | 40% |
| Non-alcoholic beverages | 18% | 40% |
| Plant-based milk drinks | 18% | 5% |
| Soya milk drinks | 12% | 5% |
| Fruit pulp/juice drinks (non-carbonated) | 12% | 5% |
| Carbonated fruit beverages | 28% | 40% |
| Beverages containing milk | 12% | 5% |
| Caffeinated beverages | 28% | 40% |
| Tobacco & cigarettes | 28% | 40% |
| Bidis | 28% | 18% |
| Cement (all types) | 28% | 18% |
| Coal, briquettes, solid fuels | 5% | 18% |
| Lignite, peat | 5% | 18% |
| Anaesthetics, Iodine, Medical oxygen | 12% | 5% |
| Sulphuric/Nitric acid | 18% | 5% |
| Ammonia | 18% | 5% |
| Micronutrients (FCO) | 12% | 5% |
| Rare medicines (e.g., Agalsidase Beta) | 5–12% | Nil |
| Other drugs & medicines | 12% | 5% |
Personal Care & Household Items
| Item | Previous GST Rate | New GST Rate |
|---|---|---|
| Talcum powder, face powder | 18% | 5% |
| Hair oil, shampoo | 18% | 5% |
| Dental floss, toothpaste | 18% | 5% |
| Tooth powder | 12% | 5% |
| Shaving cream/lotion | 18% | 5% |
| Toilet soap (bars/cakes) | 18% | 5% |
| Handcrafted candles | 12% | 5% |
| Feeding bottles, nipples | 12% | 5% |
| Surgical gloves | 12% | 5% |
| Erasers | 5% | Nil |
| Rubber bands | 12% | 5% |
| Leather goods | 12% | 5% |
| Handicraft handbags, jewellery boxes | 12% | 5% |
| Wooden handicraft items | 12% | 5% |
| Paper & exercise books | 12% | Nil |
| Paper bags (biodegradable) | 18% | 5% |
| Carpets & textile floor coverings | 12% | 5% |
| Umbrellas | 12% | 5% |
| Geometry boxes, colour boxes | 12% | 5% |
Footwear, Furniture, Handicrafts
| Item | Previous GST Rate | New GST Rate |
|---|---|---|
| Footwear ≤ ₹2,500 | 12% | 5% |
| Bamboo/Wooden/Metal furniture (handicraft) | 12% | 5% |
| Pottery, clay, terracotta items | 12% | 5% |
| Ceramic tableware/kitchenware | 12% | 5% |
| Glass bangles | 12% | Nil |
| Glassware (household/decoration) | 18% | 5% |
| Steel/Aluminium utensils | 12% | 5% |
| Copper/Brass handicrafts | 12% | 5% |
| Musical instruments (tabla, sitar, etc.) | 12% | 5% |
| Toys, dolls, puzzles (handmade) | 12% | 5% |
Electronics, Automobiles, Luxury Goods
| Item | Previous GST Rate | New GST Rate |
|---|---|---|
| TV, AC, Refrigerator, Washing machine | 28% | 18% |
| Sewing machines | 12% | 5% |
| Lighting fixtures | 28% | 18% |
| Motorcycles ≤ 350cc | 28% | 18% |
| Motorcycles > 350cc | 28% | 40% |
| Scooters, 3-wheelers | 28% | 18% |
| Cars (small/mid-size) | 28% | 18% |
| SUVs & luxury cars | 28% | 40% |
| Electric vehicles (2W, 3W, 4W) | 12% | 5% |
| Buses & trucks | 28% | 18% |
| Spectacle lenses & glasses | 12% | 5% |
| Revolvers & pistols | 28% | 40% |
| Aircraft, yachts | 28% | 40% |
| Educational toys | 12% | 5% |
| Pencils, crayons, chalk | 12% | Nil |
| Napkins | 12% | 5% |
| Antiques (>100 years) | 12% | 5% |
Services
| Service | Previous GST Rate | New GST Rate |
|---|---|---|
| Beauty & wellness services | 18% | 5% |
| Fitness centres, gyms, yoga | 18% | 5% |
| Medical & diagnostic services | 18% | 5% |
| Private tuition & coaching (up to Class 12) | 18% | Nil |
| Vocational training, skill courses | 18% | Nil |
| Charitable hospital/education trusts | 12% | Nil |
| Hotels (₹1,001–₹7,500 tariff) | 12% | 5% |
| Cinema tickets ≤ ₹100 | 12% | 5% |
| Cinema tickets > ₹100 | 18% | 40% |
| Insurance premiums (life, health, general) | 18% | Nil |