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The GST Council recently announce significant revisions to the Goods and Services Tax (GST) rates, schedule to take effect from 22nd September, 2025. This carefully plan revamp is design to simplify India’s complex tax structure by consolidating and rationalizing the tax slabs.
The primary focus of these changes is to benefit consumers and businesses alike by reducing the tax burden on many everyday essential items, especially food products.
One of the most impactful changes is the reduction of GST rates on numerous commonly use food items from the higher 18% slab down to a much more affordable 5%.
This move is expect to ease living costs for households nationwide by making basic food supplies more accessible and less expensive.
The overall goal of this GST overhaul is to reclassify the majority of goods and services into just two main tax categories, 5% and 18%, thereby streamlining the system and enhancing compliance.
Finance Minister Nirmala Sitharaman has clarified that while the majority of goods and services will follow this new, simplified structure starting from 22nd September 2025, the revise rates will not apply to certain products such as gutkha, tobacco and its derivatives, and cigarettes.
These items remain subject to higher tax rates as part of the Government’s policy to discourage their use on health grounds.
The timing of these changes coincides with the beginning of Navratri, a major festival, symbolizing a period of renewal and positive transformation across the country.
This synchronization highlights the Government’s intention to deliver economic relief and simplicity in taxation to the people right at the start of a culturally significant time.
पॉपकॉर्न पर जीएसटी विवाद खत्म, नमकीन पर 5% और कैरामेल पर 18% टैक्स लागू | GST Council Resolves Popcorn Tax Confusion: 5% on Salted, 18% on Caramel#2YoDoINDIA #GST #GST2025 #Popcorn #Caramel #GSTRates pic.twitter.com/fdLRbfdgkR
— 2YoDoINDIA News Network (@2yodoindia) September 4, 2025
Full List of New GST Rates of Items
Food and Agro Products
- Live horses: from 12% to 5%
- Ultra-High Temperature (UHT) milk: from 5% to Nil
- Condensed milk: from 12% to 5%
- Butter, ghee, butter oil, dairy spreads: from 12% to 5%
- Cheese: from 12% to 5%
- Chena or paneer (pre-packaged and labelled): from 5% to Nil
- Brazil nuts (dried): from 12% to 5%
- Other dried nuts (almonds, hazelnuts, chestnuts, pistachios, pine nuts, etc.): from 12% to 5%
- Dates, figs, pineapples, avocados, guavas, mangoes (dried): from 12% to 5%
- Citrus fruits (oranges, mandarins, grapefruit, lemons, limes, dried): from 12% to 5%
- Other dried fruits and nut mixtures (except tamarind): from 12% to 5%
- Malt (roasted or not): from 18% to 5%
- Starches, inulin: from 12% to 5%
- Vegetable saps, extracts, agar, thickeners: from 18% to 5%
- Bidi wrapper leaves (tendu): from 18% to 5%
- Indian katha: from 18% to 5%
- Pig and poultry fat: from 12% to 5%
- Bovine, sheep, goat fats: from 12% to 5%
- Lard stearin, lard oil, tallow oil: from 12% to 5%
- Fish and marine mammal oils: from 12% to 5%
- Wool grease, lanolin: from 12% to 5%
- Other animal fats and oils: from 12% to 5%
- Hydrogenated animal or microbial fats and oils: from 12% to 5%
- Margarine, Linoxyn: from 18% to 5%
- Chemically modified fats and oils (inedible): from 12% to 5%
- Glycerol (crude): from 18% to 5%
- Vegetable waxes, beeswax, spermaceti: from 18% to 5%
- Degras and residues of wax/fats: from 18% to 5%
- Sausages and similar meat products: from 12% to 5%
- Preserved meat and fish: from 12% to 5%
- Extracts and juices of meat, fish, crustaceans: from 12% to 5%
- Refined sugar (flavoured, coloured, cubes): from 12% to 5%
- Other sugars, syrups, caramel: from 18% to 5%
- Sugar confectionery: from 12–18% to 5%
- Cocoa butter, fat, oil: from 18% to 5%
- Cocoa powder: from 18% to 5%
- Chocolates: from 18% to 5%
- Malt extract, food preparations: from 18% to 5%
- Pasta, noodles, couscous: from 12% to 5%
- Corn flakes, bulgar wheat, FRK: from 18% to 5%
- Cakes, biscuits, pastries (not bread/roti): from 18% to 5%
- Extruded savoury products: from 12% to 5%
- Pizza bread: from 5% to Nil
- Roti, chapathi, khakhra: from 5% to Nil
- Vegetables preserved in vinegar or acids: from 12% to 5%
- Tomato and mushroom preserves: from 12% to 5%
- Jams, jellies, marmalades: from 12% to 5%
- Coconut water (packaged): from 12% to 5%
- Coffee, tea extracts, chicory: from 12–18% to 5%
- Yeasts, baking powders: from 12% to 5%
- Sauces, condiments, seasonings: from 12% to 5%
- Soups and broths: from 18% to 5%
- Ice cream, edible ice: from 18% to 5%
- Paratha, parotta, other Indian breads: from 18% to Nil
- Namkeens, bhujia, mixtures (packaged): from 12% to 5%
- Pan masala: from 28% to 40%
Beverages, Tobacco, Cement, Coal, Chemicals, Fertilizers and Medicines
- Diabetic foods: from 12% to 5%
- Drinking water (20L bottles): from 12% to 5%
- Waters (mineral, aerated, unflavoured, no added sugar): from 18% to 5%
- All flavoured or sweetened waters (including aerated waters): from 28% to 40%
- Other non-alcoholic beverages: from 18% to 40%
- Plant-based milk drinks: from 18% to 5%
- Soya milk drinks: from 12% to 5%
- Fruit pulp or fruit juice-based drinks (non-carbonated): from 12% to 5%
- Carbonated fruit beverages: from 28% to 40%
- Beverages containing milk: from 12% to 5%
- Caffeinated beverages: from 28% to 40%
- Unmanufactured tobacco, tobacco refuse (other than leaves): from 28% to 40%
- Cigars, cheroots, cigarillos, cigarettes: from 28% to 40%
- Bidis: from 28% to 18%
- Other manufactured tobacco & substitutes: from 28% to 40%
- Tobacco/nicotine products for inhalation (without combustion): from 28% to 40%
- Marble and travertine blocks: from 12% to 5%
- Granite blocks: from 12% to 5%
- Cement (Portland, aluminous, slag, super sulphate, etc.): from 28% to 18%
- Coal, briquettes, solid fuels from coal: from 5% to 18%
- Lignite (excluding jet): from 5% to 18%
- Peat (including peat litter): from 5% to 18%
- Anaesthetics: from 12% to 5%
- Potassium Iodate: from 12% to 5%
- Steam: from 12% to 5%
- Iodine: from 12% to 5%
- Medical grade oxygen: from 12% to 5%
- Sulphuric acid: from 18% to 5%
- Nitric acid: from 18% to 5%
- Ammonia: from 18% to 5%
- Medicinal grade hydrogen peroxide: from 12% to 5%
- Micronutrients under Fertilizer Control Order 1985: from 12% to 5%
- Gibberellic acid: from 12% to 5%
- Natural menthol: from 12% to 5%
- Menthol derivatives (DTMO, DMO, peppermint oil, spearmint oil, etc. from natural menthol): from 12% to 5%
- Synthetic/other than natural menthol products: from 12% to 18%
- Drugs and medicines – Agalsidase Beta, Imiglucerase, Eptacog alfa: from 5% to Nil
- Drugs and medicines – Onasemnogene abeparvovec, Asciminib, Mepolizumab, Pegylated Liposomal Irinotecan, Daratumumab, Teclistamab, Amivantamab, Alectinib, Risdiplam, Obinutuzumab, Polatuzumab vedotin, Entrectinib, Atezolizumab, Spesolimab, Velaglucerase Alpha, Agalsidase Alfa, Rurioctocog Alpha Pegol, Idursulphatase, Alglucosidase Alfa, Laronidase, Olipudase Alfa, Tepotinib: from 12% to Nil
- All other drugs and medicines (including Fluticasone Furoate + Umeclidinium + Vilanterol, Brentuximab Vedotin, Ocrelizumab, Pertuzumab, Pertuzumab + Trastuzumab, Faricimab): from 12% to 5%
- Glands and other therapeutic organs/substances: from 12% to 5%
- Animal blood, antisera, toxins, cultures, immunological products: from 12% to 5%
- Medicaments (multi-ingredient, Ayurvedic, Unani, Siddha, homoeopathic, Bio-chemic): from 12% to 5%
- Medicaments (packaged for retail sale, including transdermal systems): from 12% to 5%
- Wadding, gauze, bandages, dressings, plasters: from 12% to 5%
- Pharmaceutical goods (catgut, sutures, adhesives, laminaria tents, haemostatics, adhesion barriers, sterile pharma items except contraceptives): from 12% to 5%
Personal Care, Toiletries and Household Items
- Talcum powder, face powder: from 18% to 5%
- Hair oil, shampoo: from 18% to 5%
- Dental floss, toothpaste: from 18% to 5%
- Tooth powder: from 12% to 5%
- Shaving cream, shaving lotion, aftershave: from 18% to 5%
- Bio-pesticides (Bacillus thuringiensis, Trichoderma, Pseudomonas fluorescens, neem-based, etc.): from 12% to 5%
- Silicon wafers: from 12% to 5%
- All diagnostic kits and reagents: from 12% to 5%
- Biodiesel (other than supply to OMCs for blending): from 12% to 18%
- Feeding bottles, plastic beads: from 12% to 5%
- Latex rubber thread: from 12% to 5%
- Rear tractor tyres and tubes: from 18% to 5%
- New pneumatic tyres (other than cycles/aircraft/tractor rear): from 28% to 18%
- Tractor tyres and tubes: from 18% to 5%
- Nipples of feeding bottles: from 12% to 5%
- Surgical rubber gloves/medical examination gloves: from 12% to 5%
- Erasers: from 5% to Nil
- Rubber bands: from 12% to 5%
- Leather (bovine, sheep, lamb, other animals, further prepared): from 12% to 5%
- Chamois, patent, metallised leather: from 12% to 5%
- Composition leather and leather waste: from 12% to 5%
- Handicraft handbags, pouches, purses, jewellery boxes: from 12% to 5%
- Handbags and shopping bags (cotton, jute): from 12% to 5%
- Gloves specially designed for sports: from 12% to 5%
- Idols of wood, stone (including marble), metals (not precious): from 12% to 5%
- Boards made of cement, jute, rice husk, gypsum, sisal, bagasse, cotton stalks, agri-residues: from 12% to 5%
- Hoopwood, split poles, stakes, wooden sticks for handles/umbrellas: from 12% to 5%
- Wood wool, wood flour: from 12% to 5%
- Railway or tramway sleepers (wood): from 12% to 5%
- Sheets for veneering, plywood, match splints (≤6 mm thick): from 12% to 5%
- Bamboo flooring: from 12% to 5%
- Handicraft wooden frames for paintings, mirrors, photos: from 12% to 5%
- Packing cases, boxes, drums, pallets, collars (wood): from 12% to 5%
- Handicraft carved wood products, decorative inlay, barrels, vats: from 12% to 5%
- Casks, barrels, tubs, coopers’ products (wood): from 12% to 5%
- Tools, handles, lasts, trees (wood): from 12% to 5%
- Bamboo wood building joinery: from 12% to 5%
- Tableware and kitchenware of wood: from 12% to 5%
- Wood marquetry, inlaid, jewellery/cutlery caskets, ornaments, wooden furniture articles (non-Chapter 94): from 12% to 5%
- Handicraft wood ornaments, marquetry, lacquer work (lathe, ambadi, sisal craft): from 12% to 5%
- Other wood articles (hangers, spools, bobbins, paddles, decorative items, parts of tableware): from 12% to 5%
- Natural cork (blocks, sheets, strips): from 12% to 5%
- Articles of natural cork (corks, stoppers, shuttlecock bottoms): from 12% to 5%
- Handicraft artware of cork (sholapith items): from 12% to 5%
- Agglomerated cork and articles: from 12% to 5%
Footwear, Furniture, Ceramics, Glassware and Household goods
- Footwear priced up to ₹1,000 per pair: from 5% to Nil
- Other footwear (leather, sports shoes, sandals, chappals, slippers): from 18% to 12%
- Handmade footwear (juttis, mojaris, kholapuris, ethnic sandals): from 12% to 5%
- Bamboo furniture (handicraft): from 12% to 5%
- Wooden furniture (handicraft, non-chapter 94): from 12% to 5%
- Metal furniture (handicraft, decorative, not mass-produced): from 12% to 5%
- Plastic moulded furniture (handmade/handicraft, woven chairs, stools): from 12% to 5%
- Cane and rattan furniture: from 12% to 5%
- Bamboo, cane, wooden handicraft items (tables, racks, almirahs, stools, partitions, cradles, swings, baby chairs): from 12% to 5%
- Pottery and clay handicraft (kulhads, matkas, diyas, terracotta): from 12% to 5%
- Ceramic tableware, kitchenware (handmade, decorative): from 12% to 5%
- Ceramic statuettes and other ornamental ceramic articles: from 12% to 5%
- Ceramic building bricks, blocks, tiles (handmade): from 12% to 5%
- Earthenware (unglazed) handicraft items: from 12% to 5%
- Glass bangles (without gold/silver): from 12% to Nil
- Glass beads, imitation pearls (handmade): from 12% to 5%
- Glassware of a kind used in households, decoration, indoor ornaments: from 18% to 5%
- Mirror work handicrafts (with or without frames): from 12% to 5%
- Stained glass handicrafts: from 12% to 5%
- Utensils of aluminium, copper, brass, bronze (traditional Indian): from 12% to 5%
- Steel utensils (patila, belan, lota, handi, etc.): from 12% to 5%
- Handicraft metal tableware, kitchenware, pooja items: from 12% to 5%
- Copper handicrafts (bottles, glasses, trays, decorative artware): from 12% to 5%
- Brass handicrafts (urli, lamps, decorative diyas, bells): from 12% to 5%
- Iron and steel handicraft items (lanterns, stands, decorative hangings): from 12% to 5%
- Musical instruments (tabla, mridangam, veena, sitar, flute, shehnai, dholak, etc.): from 12% to 5%
- Traditional handloom-made or handicraft toys (wooden, cloth, clay, metal): from 12% to 5%
- Dolls and puppet handicrafts: from 12% to 5%
- Educational toys (non-electronic, handmade): from 12% to 5%
- Handicraft games and puzzles (wood, clay, metal, cloth): from 12% to 5%
Electrical Appliances, Electronics, Automobiles, and Luxury Goods
- Television sets (all sizes): from 28% to 18%
- Air-conditioners: from 28% to 18%
- Dishwashers: from 28% to 18%
- Refrigerators: from 28% to 18%
- Washing machines: from 28% to 18%
- Vacuum cleaners: from 28% to 18%
- Microwave ovens: from 28% to 18%
- Electric cooking appliances (induction cookers, rice cookers, heaters): from 28% to 18%
- Food grinders, mixers, juicers: from 28% to 18%
- Hair dryers, hair straighteners, electric shavers: from 28% to 18%
- Electric irons: from 28% to 18%
- Lighting fittings and fixtures (decorative, household, commercial): from 28% to 18%
- Computers and laptops: from 18% to 12%
- Printers and photocopying machines: from 18% to 12%
- Smartphones (domestically manufactured): from 18% to 12%
- Power banks: from 18% to 12%
- Smartwatches and wearables: from 18% to 12%
- Tyres, tractor parts, and other auto parts: from 18–28% to 5–18%
- Motorcycles up to 350cc: from 28% to 18%
- Motorcycles above 350cc: from 28% to 40%
- Scooters and mopeds: from 28% to 18%
- Three-wheelers (autos, e-rickshaws): from 28% to 18%
- Cars (small and mid-size): from 28% to 18%
- SUVs and luxury cars: from 28% to 40%
- Electric vehicles (2W, 3W, 4W): from 12% to 5%
- Ambulances: from 28% to 18%
- Buses and trucks: from 28% to 18%
- Aircraft (private jets, business aircraft, helicopters): from 28% to 40%
- Yachts and pleasure vessels: from 28% to 40%
- Jewellery (gold, silver, platinum, imitation): from 3% to Nil–3% (depending on type)
- Precious stones and semi-precious stones: from 3% to Nil–3%
- Diamond (industrial, uncut, cut and polished): from 3% to Nil–3%
- Goldsmith and silversmith wares (handicraft): from 12% to 5%
- Imitation jewellery (handmade, handicraft): from 12% to 5%
Services, Tourism, Hospitality and Transport
- Beauty and wellness services (salons, parlours, spas, ayurvedic massage centres): from 18% to 5%
- Fitness centres, gyms, yoga studios: from 18% to 5%
- Medical and diagnostic services (lab tests, pathology, imaging services): from 18% to 5%
- Educational services (private tuition, coaching centres up to class 12): from 18% to Nil
- Vocational training institutes and skill development courses: from 18% to Nil
- Charitable hospital services and trusts (health, education): from 12% to Nil
- Hotels, inns, guest houses, clubs, campsites (tariff below ₹1,000 per day): from 12% to Nil
- Hotels (room tariff ₹1,001 – ₹7,500 per day): from 18% to 12%
- Hotels (room tariff above ₹7,500 per day): from 28% to 18%
- Restaurants (standalone, non-AC, turnover < ₹50 lakh): from 12% to 5%
- Restaurants (air-conditioned, with or without alcohol service): from 18% to 5%
- Outdoor catering services: from 18% to 5%
- Tourism packages (domestic tour operators): from 18% to 5%
- Tourism packages (international tour operators): from 18% to 5%
- Travel agency services (flight, train, bus bookings): from 18% to 5%
- Transport of passengers by rail (AC class): from 12% to 5%
- Transport of passengers by rail (non-AC, sleeper, suburban): from 5% to Nil
- Transport of passengers by road (buses, minibuses, taxis, app-based cabs): from 18% to 5%
- Transport of goods by road (GTA): from 12% to 5%
- Transport of goods by rail: from 12% to 5%
- Transport of goods by inland waterways: from 12% to 5%
- Air travel (economy class): from 18% to 5%
- Air travel (business class): from 28% to 18%
- Entertainment events (circus, drama, concerts, plays, folk/cultural shows): from 18% to 5%
- Amusement parks, theme parks, water parks: from 28% to 18%
- Cinema tickets (up to ₹100): from 12% to 5%
- Cinema tickets (above ₹100): from 18% to 12%
- Sports event tickets: from 18% to 5%
- Courier and parcel services: from 18% to 5%
- Telecommunication services (prepaid/postpaid mobile, broadband, DTH): from 18% to 12%
- Insurance premiums (life, health, general insurance): from 18% to nil
- Banking and financial services (loan processing, cheque books, account charges): from 18% to 12%
- Real estate services (under-construction residential property): from 12% to 5%
- Works contract services (for government, railways, metro projects, renewable energy projects): from 18% to 5%
As the GST Council’s revision aims to create a more consumer-friendly and business-efficient tax environment by lowering taxes on essential goods and consolidating tax slabs, while maintaining higher duties on harmful products like tobacco.
This reform is poise to have wide-ranging effects on prices, consumption patterns, and the overall economy starting from late September 2025.
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