GST Rate Changes 2025: Old vs New Rates after GST 2.0 (22 Sep 2025)

GST 2.0 took effect on 22 September 2025 through Notifications 9/2025 and 10/2025-Central Tax (Rate), which replaced the rate schedules in force since 2017. Most goods taxed at 12% moved to 5%, most at 28% moved to 18%, and a short list (pan masala, tobacco products, aerated sugary drinks, larger cars and motorcycles) moved to 40%. Below are the 301 rate entries whose rate changed, with the rate on 21 September 2025 and the rate from 22 September 2025.

Rates checked on 26 October 2026 from the BooksOn HSN dataset (version 7), compiled from CBIC notifications. Where the old rate depended on conditions that differ from the new entry (screen size, engine size, price), it is not listed; search the item in the GST Rate Finder or check it in the app.

Summary of the changes

Change	Entries
12% → 5%	193
18% → 5%	45
12% → 18%	19
28% → 18%	18
28% → 40%	17
12% → Nil	4
5% → 18%	3
18% → 40%	1
5% → Nil	1

Common items whose GST rate changed

Ghee (Clarified butter) 0405 12% → 5%
If you sell butter, ghee and other fats and oils made from milk, or dairy spreads, GST is 5%.
Butter 0405 12% → 5%
If you sell butter, ghee and other fats and oils made from milk, or dairy spreads, GST is 5%.
Fruits (Phal) 0813 12% → 5%
Other dried fruits and mixed nuts or dried fruit packs are taxed at 5%; dried tamarind is not covered.
Biscuits 1905 18% → 5%
Pastries, cakes, biscuits and other bakery items, plus uncooked extruded snack pellets and savoury or salted puffed snacks.
Pan masala 21069020 28% → 40%
If you sell pan masala, GST is 40%.
Fruit juice 2009 12% → 5%
If you sell fruit, nut or vegetable juices (including grape must) that are not fermented and have no added alcohol, with or without added sugar, GST is 5%.
Drinking water (Mineral water) 2201 18% → 5%
Water, including mineral and soda water, with no added sugar, sweetener or flavour.
Tobacco 2401 28% → 40%
If you sell unmanufactured tobacco or tobacco waste (not tobacco leaves), GST is 40%.
Cigarettes 2402 28% → 40%
If you sell cigars, cheroots, cigarillos or cigarettes made of tobacco or tobacco substitutes, GST is 40%.
Cement 2523 28% → 18%
If you sell Portland, aluminous, slag, super sulphate or similar hydraulic cement, coloured or not, or as clinker, GST is 18%.
Wood and timber 4404 12% → 5%
If you sell hoopwood, split poles, pointed wooden stakes and pickets not sawn lengthwise, or roughly trimmed sticks for walking sticks, umbrellas or tool handles, GST is 5%.
Glass 701510 12% → 5%
If you sell glass for corrective (power) spectacles and flint buttons, GST is 5%.
Paper 4802 12% → 18%
Uncoated writing and printing paper in rolls or sheets (not paper for exercise books, graph books, lab notebooks and notebooks).
Notebooks (Register) 4820 12% → Nil
No GST on exercise books, graph books, laboratory notebooks and notebooks.
Pens 9608 12% → Nil
Pencils, crayons, pastels, drawing charcoal, writing or drawing chalk, tailor's chalk, slate pencils and chalk sticks have no GST.
Soap 3401 18% → 5%
If you sell toilet soap (not industrial soap) as bars, cakes or moulded shapes, GST is 5%.
Toothpaste 3306 18% → 5%
If you sell toothpaste, GST is 5%.
Agarbatti (incense sticks) 33074100 12% → 18%
Scented products that work by burning are taxed at 18%, except agarbatti, lobhan, dhoop batti, dhoop and sambrani.
Candles 3406 12% → 5%
If you sell candles, tapers and similar items, GST is 5%.
Matches (Matchbox) 36050010 12% → 5%
If you sell safety matches (match boxes), GST is 5%.
Medicines 3004 12% → 5%
If you sell medicines put up in measured doses or packed for retail sale, including Ayurvedic, Unani, homoeopathic, Siddha and bio-chemic medicines (not goods of heading 3002, 3005 or 3006), GST is 5%.
Tyres 4011 18% → 5%
If you sell rear tractor tyres and rear tractor tyre tubes, GST is 5%.
Umbrellas 6601 12% → 5%
If you sell umbrellas and sun umbrellas, including walking-stick umbrellas and garden umbrellas, GST is 5%.
Mattresses (Gadda) 9404 12% → 5%
If you sell coir products other than coir mattresses, GST is 5%.
Steel utensils 7323 12% → 5%
If you sell iron or steel table, kitchen or other household articles and utensils, GST is 5%.
Furniture 9403 12% → 5%
If you sell furniture made wholly of bamboo, cane or rattan, GST is 5%.
Water pumps (Motor pump) 84138190 18% → 5%
If you sell hydraulic pumps for tractors, GST is 5%.
Air conditioners (AC) 8415 28% → 18%
If you sell air conditioners with a motor-driven fan that change temperature and humidity, GST is 18%.
Bicycles 8712 12% → 5%
If you sell bicycles and other non-motorised cycles, including delivery tricycles, GST is 5%.
Hotel rooms (Lodge) 9963 12% → 5%
Hotel rooms charged up to ₹7,500 per day have GST at 5%, with no input tax credit.
Insurance 9971 12% → 5%
Third party insurance of goods carriages (goods vehicles) has GST at 5%.
Job work 9988 12% → 18%
Other job work not covered by items (i), (ii) and (iii) above has GST at 18%.
Chocolate 1806 18% → 5%
If you sell chocolates and other food preparations containing cocoa, GST is 5%.
Ice cream (Kulfi) 21050000 18% → 5%
If you sell ice cream and other edible ice, with or without cocoa, GST is 5%.
Noodles and pasta 1902 12% → 5%
If you sell seviyan (vermicelli), pasta such as spaghetti, macaroni and noodles, cooked, stuffed or not, or couscous, GST is 5%.
Sauces and ketchup 2103 12% → 5%
If you sell goods under heading 2103, including sauces, mixed condiments and seasonings, mustard flour and prepared mustard, curry paste, mayonnaise and salad dressings, GST is 5%.
Carpets and floor coverings 5701 12% → 5%
If you sell knotted carpets and other knotted textile floor coverings, made up or not, GST is 5%.
Bags, handbags and wallets 42022220 12% → 5%
If you sell handbags and shopping bags made of cotton, GST is 5%.
Coal 2701 5% → 18%
If you sell coal, or briquettes, ovoids and similar solid fuels made from coal, GST is 18%.
Sewing machines 8452 12% → 5%
If you sell sewing machines (other than book-sewing machines of heading 8440), their furniture, bases and covers, needles or parts, GST is 5%.
Rubber gloves 4015 12% → 5%
If you sell surgical rubber gloves or medical examination rubber gloves, GST is 5%.
Poha, cornflakes and puffed rice 1904 18% → 5%
Corn flakes, bulgur wheat, other foods made from cereal flakes (not muri, poha, khoi or murki), and fortified rice kernel.
Tamarind (Imli) 0813 12% → 5%
Other dried fruits and mixed nuts or dried fruit packs are taxed at 5%; dried tamarind is not covered.
Jams, jellies and marmalade 2007 12% → 5%
If you sell jams, fruit jellies, marmalades, fruit or nut purée and pastes made by cooking, with or without added sugar, GST is 5%.
Cakes, pastries and rusks 1905 18% → 5%
Pastries, cakes, biscuits and other bakery items, plus uncooked extruded snack pellets and savoury or salted puffed snacks.
Shaving cream and deodorants 3307 18% → 5%
If you sell shaving cream, shaving lotion or aftershave lotion, GST is 5%.
Combs and hair clips 9615 12% → 5%
If you sell combs, hair-slides, hairpins, curling pins and grips, hair-curlers and the like (other than those of heading 8516), and their parts, GST is 5%.
Granite and building stone 2516 12% → 5%
If you sell granite blocks, GST is 5%.
Spark plugs and ignition parts 8511 28% → 18%
If you sell electrical ignition or starting equipment for internal combustion engines, such as ignition coils, spark plugs, glow plugs and starter motors, and generators such as dynamos and alternators used with such engines, GST is 18%.
Sprayers and drip irrigation equipment 8424 12% → 5%
If you sell sprinklers, drip irrigation systems including laterals, and mechanical sprayers, GST is 5%.

All changed entries by chapter

Chapter 01: Live animals

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`010129`	If you sell live horses, GST is 5%.	12%	5%	9/2025-CT(R), entry 1

Chapter 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`0405`	If you sell butter, ghee and other fats and oils made from milk, or dairy spreads, GST is 5%.	12%	5%	9/2025-CT(R), entry 7

Chapter 08: Edible fruit and nuts; peel of citrus fruit or melons

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`0813`	Other dried fruits and mixed nuts or dried fruit packs are taxed at 5%; dried tamarind is not covered.	12%	5%	9/2025-CT(R), entry 31

Chapter 11: Products of the milling industry; malt; starches; inulin; wheat gluten

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`1107`	If you sell malt, roasted or not, GST is 5%.	18%	5%	9/2025-CT(R), entry 57
`1108`	If you sell starches or inulin, GST is 5%.	12%	5%	9/2025-CT(R), entry 58

Chapter 13: Lac; gums, resins and other vegetable saps and extracts

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`1302`	If you sell vegetable saps and extracts, pectin substances, agar-agar and other plant-based thickeners, including tamarind kernel powder, GST is 5%.	18%	5%	9/2025-CT(R), entry 74

Chapter 15: Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`1501`	If you sell pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503, GST is 5%.	12%	5%	9/2025-CT(R), entry 78
`1502`	If you sell fats of cattle, sheep or goats, other than those of heading 1503, GST is 5%.	12%	5%	9/2025-CT(R), entry 79
`1503`	If you sell lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil that are not emulsified, mixed or otherwise prepared, GST is 5%.	12%	5%	9/2025-CT(R), entry 80
`1504`	If you sell fats and oils of fish or marine mammals, refined or not, but not chemically modified, GST is 5%.	12%	5%	9/2025-CT(R), entry 81
`1505`	If you sell wool grease and fatty substances made from it, including lanolin, GST is 5%.	12%	5%	9/2025-CT(R), entry 82
`1506`	If you sell other animal fats and oils, refined or not, but not chemically modified, GST is 5%.	12%	5%	9/2025-CT(R), entry 83
`15200000`	If you sell crude glycerol, glycerol waters or glycerol lyes, GST is 5%.	18%	5%	9/2025-CT(R), entry 97
`1521`	If you sell vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, refined or coloured or not, GST is 5%.	18%	5%	9/2025-CT(R), entry 98
`1522`	If you sell degras and residues left from treating fatty substances or animal or vegetable waxes, GST is 5%.	18%	5%	9/2025-CT(R), entry 99

Chapter 16: Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates or of insects

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`1601`	If you sell sausages and similar products of meat, offal, blood or insects, or food preparations based on them, GST is 5%.	12%	5%	9/2025-CT(R), entry 100
`1602`	If you sell other prepared or preserved meat, offal, blood or insects, GST is 5%.	12%	5%	9/2025-CT(R), entry 101
`1603`	If you sell extracts and juices of meat, fish, crustaceans, molluscs or other aquatic invertebrates, GST is 5%.	12%	5%	9/2025-CT(R), entry 102
`1604`	If you sell prepared or preserved fish, or caviar and caviar substitutes made from fish eggs, GST is 5%.	12%	5%	9/2025-CT(R), entry 103
`1605`	If you sell prepared or preserved crustaceans, molluscs and other aquatic invertebrates, GST is 5%.	12%	5%	9/2025-CT(R), entry 104

Chapter 17: Sugars and sugar confectionery

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`1702`	Other solid sugars like glucose, fructose, lactose and maltose, plain sugar syrups without flavour or colour, and caramel.	18%	5%	9/2025-CT(R), entry 108

Chapter 18: Cocoa and cocoa preparations

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`1804`	If you sell cocoa butter, fat and oil, GST is 5%.	18%	5%	9/2025-CT(R), entry 114
`1805`	If you sell cocoa powder without added sugar or sweetener, GST is 5%.	18%	5%	9/2025-CT(R), entry 115
`1806`	If you sell chocolates and other food preparations containing cocoa, GST is 5%.	18%	5%	9/2025-CT(R), entry 116

Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`1901`	Packed and labelled millet flour mixes with at least 70% millet, malt extract, and flour or milk-based food preparations with little or no cocoa.	18%	5%	9/2025-CT(R), entry 118
`1902`	If you sell seviyan (vermicelli), pasta such as spaghetti, macaroni and noodles, cooked, stuffed or not, or couscous, GST is 5%.	12%	5%	9/2025-CT(R), entry 119
`1904`	Corn flakes, bulgur wheat, other foods made from cereal flakes (not muri, poha, khoi or murki), and fortified rice kernel.	18%	5%	9/2025-CT(R), entry 122
`1905`	Pastries, cakes, biscuits and other bakery items, plus uncooked extruded snack pellets and savoury or salted puffed snacks.	18%	5%	9/2025-CT(R), entry 123

Chapter 20: Preparations of vegetables, fruit, nuts or other parts of plants

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`2001`	If you sell vegetables, fruit, nuts and other edible parts of plants prepared or preserved in vinegar or acetic acid, GST is 5%.	12%	5%	9/2025-CT(R), entry 125
`2002`	If you sell tomatoes prepared or preserved other than with vinegar or acetic acid, GST is 5%.	12%	5%	9/2025-CT(R), entry 126
`2003`	If you sell mushrooms and truffles prepared or preserved other than with vinegar or acetic acid, GST is 5%.	12%	5%	9/2025-CT(R), entry 127
`2004`	If you sell other frozen vegetables prepared or preserved other than with vinegar or acetic acid, except products of heading 2006, GST is 5%.	12%	5%	9/2025-CT(R), entry 128
`2005`	If you sell other vegetables, not frozen, prepared or preserved other than with vinegar or acetic acid, except products of heading 2006, GST is 5%.	12%	5%	9/2025-CT(R), entry 129
`2006`	If you sell vegetables, fruit, nuts, fruit peel and other plant parts preserved by sugar (drained, glacé or crystallised), GST is 5%.	12%	5%	9/2025-CT(R), entry 130
`2007`	If you sell jams, fruit jellies, marmalades, fruit or nut purée and pastes made by cooking, with or without added sugar, GST is 5%.	12%	5%	9/2025-CT(R), entry 131
`2008`	If you sell other prepared or preserved fruit, nuts and edible plant parts, such as roasted or salted groundnuts and cashews, other roasted nuts and seeds, and fruit squashes, GST is 5%.	12%	5%	9/2025-CT(R), entry 132
`2009`	If you sell fruit, nut or vegetable juices (including grape must) that are not fermented and have no added alcohol, with or without added sugar, GST is 5%.	12%	5%	9/2025-CT(R), entry 133

Chapter 21: Miscellaneous edible preparations

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`210111`	If you sell coffee extracts, essences and concentrates, and preparations based on them or on coffee, GST is 5%.	18%	5%	9/2025-CT(R), entry 135
`210120`	If you sell tea or mate extracts, essences and concentrates, and preparations based on them or on tea or mate, GST is 5%.	18%	5%	9/2025-CT(R), entry 136
`210130`	If you sell roasted chicory and other roasted coffee substitutes, and their extracts, essences and concentrates, GST is 5%.	12%	5%	9/2025-CT(R), entry 137
`2102`	If you sell yeast (active or inactive), other dead single-cell micro-organisms (not vaccines of heading 3002) and prepared baking powder, GST is 5%.	12%	5%	9/2025-CT(R), entry 138
`2103`	If you sell goods under heading 2103, including sauces, mixed condiments and seasonings, mustard flour and prepared mustard, curry paste, mayonnaise and salad dressings, GST is 5%.	12%	5%	9/2025-CT(R), entry 139
`2104`	If you sell soups and broths and their preparations, or homogenised composite food preparations, GST is 5%.	18%	5%	9/2025-CT(R), entry 140
`21050000`	If you sell ice cream and other edible ice, with or without cocoa, GST is 5%.	18%	5%	9/2025-CT(R), entry 141
`21069020`	If you sell pan masala, GST is 40%.	28%	40%	19/2025-CT(R), entry 14
`21069091`	If you sell diabetic foods, GST is 5%.	12%	5%	9/2025-CT(R), entry 144

Chapter 22: Beverages, spirits and vinegar

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`2201`	Water, including mineral and soda water, with no added sugar, sweetener or flavour.	18%	5%	9/2025-CT(R), entry 146
`2202`	If you sell carbonated fruit drinks or carbonated drinks with fruit juice, GST is 40%.	28%	40%	9/2025-CT(R), entry 4
`220210`	If you sell drinks, including aerated waters, that have added sugar or other sweetener or are flavoured, GST is 40%.	28%	40%	9/2025-CT(R), entry 1
`22029100`	If you sell other non-alcoholic drinks not listed in Schedule I, GST is 40%.	18%	40%	1/2026-CT(R), entry 2
`22029910`	If you sell soya milk drinks, sweetened, flavoured or plain, GST is 5%.	12%	5%	9/2025-CT(R), entry 149
`22029920`	If you sell fruit pulp or fruit juice based drinks that are not carbonated fruit drinks, GST is 5%.	12%	5%	1/2026-CT(R), entry 150
`22029930`	If you sell drinks containing milk, GST is 5%.	12%	5%	1/2026-CT(R), entry 151
`22029990`	If you sell caffeinated drinks, GST is 40%.	28%	40%	1/2026-CT(R), entry 3

Chapter 24: Tobacco and manufactured tobacco substitutes, products, whether or not containing nicotine, intended for…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`2401`	If you sell unmanufactured tobacco or tobacco waste (not tobacco leaves), GST is 40%.	28%	40%	19/2025-CT(R), entry 15
`2402`	If you sell cigars, cheroots, cigarillos or cigarettes made of tobacco or tobacco substitutes, GST is 40%.	28%	40%	19/2025-CT(R), entry 16
`2403`	If you sell other manufactured tobacco or tobacco substitutes, homogenised or reconstituted tobacco, or tobacco extracts and essences (not biris), GST is 40%.	28%	40%	19/2025-CT(R), entry 17
`24031921`	If you sell biris, GST is 18%.	28%	18%	19/2025-CT(R), entry 4A
`24041100`	If you sell products containing tobacco or reconstituted tobacco meant for inhaling without burning, GST is 40%.	28%	40%	19/2025-CT(R), entry 18
`24041900`	If you sell products containing tobacco or nicotine substitutes meant for inhaling without burning, GST is 40%.	28%	40%	19/2025-CT(R), entry 19

Chapter 25: Salt, sulphur, earths and stone, plastering materials, lime and cement

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`25151210`	If you sell marble and travertine blocks, GST is 5%.	12%	5%	9/2025-CT(R), entry 178
`2516`	If you sell granite blocks, GST is 5%.	12%	5%	9/2025-CT(R), entry 181
`2523`	If you sell Portland, aluminous, slag, super sulphate or similar hydraulic cement, coloured or not, or as clinker, GST is 18%.	28%	18%	9/2025-CT(R), entry 9

Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`2701`	If you sell coal, or briquettes, ovoids and similar solid fuels made from coal, GST is 18%.	5%	18%	9/2025-CT(R), entry 23
`2702`	If you sell lignite, agglomerated or not, but not jet, GST is 18%.	5%	18%	9/2025-CT(R), entry 24
`2703`	If you sell peat, including peat litter, agglomerated or not, GST is 18%.	5%	18%	9/2025-CT(R), entry 25

Chapter 28: Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`28`	Micronutrients listed in the Fertilizer Control Order, 1985, made by manufacturers registered under that Order.	12%	5%	9/2025-CT(R), entry 221
`28044010`	If you sell medical grade oxygen, GST is 5%.	12%	5%	9/2025-CT(R), entry 212
`2847`	If you sell medicinal grade hydrogen peroxide, GST is 5%.	12%	5%	9/2025-CT(R), entry 219

Chapter 29: Organic chemicals

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`29`	If you sell gibberellic acid, GST is 5%.	12%	5%	9/2025-CT(R), entry 222

Chapter 30: Pharmaceutical products

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`30`	Products from natural menthol: menthol crystals, peppermint (mentha) oil, DTMO, de-mentholised oil, spearmint oil and mentha piperita oil.	12%	5%	9/2025-CT(R), entry 224
`30`	Menthol, menthol crystals, mentha (peppermint) oil, DTMO, DMO, spearmint oil and mentha piperita oil made from non-natural menthol are taxed at 18%.	12%	18%	9/2025-CT(R), entry 38
`3001`	If you sell glands and organs for organo-therapy, their extracts, heparin and its salts, and other human or animal substances prepared for treating or preventing disease, GST is 5%.	12%	5%	9/2025-CT(R), entry 230
`3002`	Animal blood prepared for treatment or diagnosis, antisera, other blood fractions and immunological products, toxins, microbe cultures (not yeasts) and cell cultures.	12%	5%	9/2025-CT(R), entry 231
`3003`	If you sell mixed medicines not in measured doses or retail packs, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic medicines, except goods of heading 3002, 3005 or 3006, GST is 5%.	12%	5%	9/2025-CT(R), entry 233
`3004`	If you sell medicines put up in measured doses or packed for retail sale, including Ayurvedic, Unani, homoeopathic, Siddha and bio-chemic medicines (not goods of heading 3002, 3005 or 3006), GST is 5%.	12%	5%	9/2025-CT(R), entry 234
`3005`	If you sell wadding, gauze, bandages, dressings, adhesive plasters and similar articles, medicated or packed for retail sale for medical, surgical, dental or veterinary use, GST is 5%.	12%	5%	9/2025-CT(R), entry 235
`3006`	Sterile surgical stitching thread (catgut, sutures), surgical tissue glue, sterile haemostatics, waste medicines and ostomy bags and accessories are taxed at 5%.	12%	5%	9/2025-CT(R), entry 236

Chapter 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`3306`	If you sell toothpaste, GST is 5%.	18%	5%	9/2025-CT(R), entry 246
`33061010`	If you sell tooth powder, GST is 5%.	12%	5%	9/2025-CT(R), entry 247
`33062000`	If you sell dental floss (yarn for cleaning between the teeth), GST is 5%.	18%	5%	9/2025-CT(R), entry 248
`3307`	If you sell shaving cream, shaving lotion or aftershave lotion, GST is 5%.	18%	5%	9/2025-CT(R), entry 249
`33074100`	Scented products that work by burning are taxed at 18%, except agarbatti, lobhan, dhoop batti, dhoop and sambrani.	12%	18%	9/2025-CT(R), entry 65

Chapter 34: Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`3401`	If you sell toilet soap (not industrial soap) as bars, cakes or moulded shapes, GST is 5%.	18%	5%	9/2025-CT(R), entry 251
`3406`	If you sell candles, tapers and similar items, GST is 5%.	12%	5%	9/2025-CT(R), entry 253

Chapter 35: Albuminoidal substances; modified starches; glues; enzymes

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`3503`	If you sell gelatin and gelatin derivatives, isinglass and other glues of animal origin, except casein glues of heading 3501, GST is 5%.	18%	5%	9/2025-CT(R), entry 254
`3505`	If you sell dextrins and other modified starches, and glues based on starches or dextrins, GST is 5%.	18%	5%	9/2025-CT(R), entry 255

Chapter 36: Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`36050010`	If you sell safety matches (match boxes), GST is 5%.	12%	5%	9/2025-CT(R), entry 256

Chapter 37: Photographic or cinematographic goods

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`3701`	If you sell X-ray photographic plates and film for medical use, GST is 5%.	12%	5%	9/2025-CT(R), entry 257
`3705`	If you sell exposed and developed photographic plates and films, other than cinema film, GST is 5%.	12%	5%	9/2025-CT(R), entry 258

Chapter 38: Miscellaneous chemical products

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`3808`	Listed bio-pesticides, such as Bacillus thuringiensis types, Trichoderma, Pseudomonas, Beauveria, NPV, neem-based pesticides and Cymbopogan, are taxed at 5%.	12%	5%	9/2025-CT(R), entry 260
`3818`	If you sell silicon wafers, GST is 5%.	12%	5%	9/2025-CT(R), entry 262
`3822`	If you sell diagnostic kits or reagents, including certified reference materials, GST is 5%.	12%	5%	9/2025-CT(R), entry 263

Chapter 40: Rubber and articles thereof

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`4007`	If you sell latex rubber thread, GST is 5%.	12%	5%	9/2025-CT(R), entry 268
`4011`	If you sell rear tractor tyres and rear tractor tyre tubes, GST is 5%.	18%	5%	9/2025-CT(R), entry 269
`40117000`	If you sell tyres for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 271
`40139049`	If you sell tubes for tractor tyres, GST is 5%.	18%	5%	9/2025-CT(R), entry 273
`4014`	If you sell feeding bottle nipples, GST is 5%.	12%	5%	9/2025-CT(R), entry 274
`4015`	If you sell surgical rubber gloves or medical examination rubber gloves, GST is 5%.	12%	5%	9/2025-CT(R), entry 275
`4016`	No GST on erasers.	5%	Nil	10/2025-CT(R), entry 121
`4016`	If you sell rubber bands, GST is 5%.	12%	5%	9/2025-CT(R), entry 276

Chapter 41: Raw hides and skins (other than furskins) and leather

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`4107`	If you sell leather of cattle, buffalo or horses, further prepared after tanning or crusting, without hair, except leather of heading 4114, GST is 5%.	12%	5%	9/2025-CT(R), entry 284
`4112`	If you sell sheep or lamb leather, further prepared after tanning or crusting, without wool, except leather of heading 4114, GST is 5%.	12%	5%	9/2025-CT(R), entry 285
`4113`	If you sell leather of other animals, further prepared after tanning or crusting, without wool or hair, except leather of heading 4114, GST is 5%.	12%	5%	9/2025-CT(R), entry 286
`4114`	If you sell chamois leather, patent leather and patent laminated leather, or metallised leather, GST is 5%.	12%	5%	9/2025-CT(R), entry 287
`4115`	If you sell composition leather made from leather or leather fibre, leather parings and waste not fit for making leather articles, and leather dust, powder and flour, GST is 5%.	12%	5%	9/2025-CT(R), entry 288

Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`42022220`	If you sell handbags and shopping bags made of cotton, GST is 5%.	12%	5%	9/2025-CT(R), entry 289
`42022230`	If you sell handbags and shopping bags made of jute, GST is 5%.	12%	5%	9/2025-CT(R), entry 290
`4203`	If you sell gloves specially made for sports, GST is 5%.	12%	5%	9/2025-CT(R), entry 291

Chapter 44: Wood and articles of wood; wood charcoal

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`44`	If you sell idols of wood, stone (including marble) or metal (not of precious metals), GST is 5%.	12%	5%	9/2025-CT(R), entry 293
`44`	Cement-bonded, jute, rice husk, sisal, bagasse and cotton stalk boards, glass-fibre gypsum board and boards made from farm crop residue are taxed at 5%.	12%	5%	Corrigendum 18.09.2025 to 9/2025-CT(R), entry 292
`4404`	If you sell hoopwood, split poles, pointed wooden stakes and pickets not sawn lengthwise, or roughly trimmed sticks for walking sticks, umbrellas or tool handles, GST is 5%.	12%	5%	9/2025-CT(R), entry 295
`4405`	If you sell wood wool or wood flour, GST is 5%.	12%	5%	9/2025-CT(R), entry 296
`4406`	If you sell wooden railway or tramway sleepers, GST is 5%.	12%	5%	9/2025-CT(R), entry 297
`4409`	If you sell bamboo flooring, GST is 5%.	12%	5%	9/2025-CT(R), entry 299
`4415`	If you sell wooden packing cases, boxes, crates, drums, cable drums, pallets, box pallets and pallet collars, GST is 5%.	12%	5%	9/2025-CT(R), entry 300
`4416`	If you sell wooden casks, barrels, vats, tubs and other cooper's products or their parts, including staves, GST is 5%.	12%	5%	9/2025-CT(R), entry 301
`4417`	If you sell wooden tools, tool bodies and handles, broom or brush bodies and handles, or wooden shoe lasts and shoe trees, GST is 5%.	12%	5%	9/2025-CT(R), entry 302
`4418`	If you sell bamboo building joinery, GST is 5%.	12%	5%	9/2025-CT(R), entry 303
`4419`	If you sell wooden tableware and kitchenware, GST is 5%.	12%	5%	9/2025-CT(R), entry 304
`4420`	If you sell wood marquetry and inlaid wood, wooden jewellery or cutlery boxes, wooden statuettes and ornaments, or wooden furniture items not in Chapter 94, GST is 5%.	12%	5%	9/2025-CT(R), entry 305
`4421`	Other wooden articles such as clothes hangers, spools, bobbins, thread reels, match splints, pencil slats and boat oars or paddles are taxed at 5%; wood paving blocks are not covered.	12%	5%	9/2025-CT(R), entry 306

Chapter 45: Cork and articles of cork

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`45020000`	If you sell natural cork, debacked or roughly squared, or in blocks, plates, sheets or strips, including blanks for corks or stoppers, GST is 5%.	12%	5%	9/2025-CT(R), entry 308
`4503`	If you sell articles of natural cork, such as corks and stoppers and shuttlecock cork bottoms, GST is 5%.	12%	5%	9/2025-CT(R), entry 309
`4504`	If you sell agglomerated cork, with or without a binder, and articles made of it, GST is 5%.	12%	5%	9/2025-CT(R), entry 310

Chapter 47: Pulp of wood or of other fibrous cellulosic material, recovered (waste and scrap) paper or paperboard

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`4701`	If you sell mechanical wood pulp, GST is 5%.	12%	5%	9/2025-CT(R), entry 312
`4702`	If you sell chemical wood pulp of dissolving grades, GST is 18%.	12%	18%	9/2025-CT(R), entry 166
`4703`	If you sell soda or sulphate chemical wood pulp, other than dissolving grades, GST is 5%.	12%	5%	9/2025-CT(R), entry 313
`4704`	If you sell sulphite chemical wood pulp, other than dissolving grades, GST is 5%.	12%	5%	9/2025-CT(R), entry 314
`4705`	If you sell wood pulp made by a mix of mechanical and chemical pulping, GST is 5%.	12%	5%	9/2025-CT(R), entry 315
`4706`	If you sell pulp made from recovered waste paper or paperboard, or from other fibrous cellulose material, GST is 5%.	12%	5%	9/2025-CT(R), entry 316

Chapter 48: Paper and paperboard, articles of paper pulp, of paper or of paperboard

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`48`	If you sell paper splints for matches, waxed or not, or asphaltic roofing sheets, GST is 5%.	12%	5%	9/2025-CT(R), entry 318
`4802`	Uncoated writing and printing paper in rolls or sheets (not paper for exercise books, graph books, lab notebooks and notebooks).	12%	18%	9/2025-CT(R), entry 167
`4804`	If you sell uncoated kraft paper and paperboard in rolls or sheets, other than that of heading 4802 or 4803, GST is 18%.	12%	18%	9/2025-CT(R), entry 169
`4805`	If you sell other uncoated paper and paperboard in rolls or sheets, not worked beyond what Note 3 to Chapter 48 allows, GST is 18%.	12%	18%	9/2025-CT(R), entry 170
`48062000`	If you sell greaseproof paper, GST is 18%.	12%	18%	9/2025-CT(R), entry 172
`48064010`	If you sell glassine paper, GST is 18%.	12%	18%	9/2025-CT(R), entry 173
`4807`	If you sell composite paper and paperboard made by gluing flat layers together, not surface-coated or impregnated, in rolls or sheets, GST is 18%.	12%	18%	9/2025-CT(R), entry 174
`4808`	If you sell corrugated, creped, crinkled, embossed or perforated paper and paperboard in rolls or sheets, other than paper of heading 4803, GST is 18%.	12%	18%	9/2025-CT(R), entry 175
`4810`	If you sell paper and paperboard coated with kaolin (China clay) or other inorganic substances and no other coating, in rolls or sheets, GST is 18%.	12%	18%	9/2025-CT(R), entry 177
`481730`	If you sell boxes, pouches, wallets and writing compendiums of paper or paperboard containing an assortment of paper stationery, GST is 5%.	12%	5%	9/2025-CT(R), entry 321
`481910`	If you sell cartons, boxes and cases made of corrugated or non-corrugated paper or paperboard, GST is 5%.	12%	5%	9/2025-CT(R), entry 322
`4820`	No GST on exercise books, graph books, laboratory notebooks and notebooks.	12%	Nil	10/2025-CT(R), entry 130

Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`4905`	No GST on printed maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes.	12%	Nil	10/2025-CT(R), entry 136

Chapter 54: Man-made filaments; strip and the like of man-made textile materials

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`5401`	If you sell sewing thread of man-made filaments, whether or not put up for retail sale, GST is 5%.	12%	5%	9/2025-CT(R), entry 340

Chapter 55: Man-made staple fibres

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`5501`	If you sell synthetic or artificial filament tow, GST is 5%.	18%	5%	9/2025-CT(R), entry 343
`5503`	If you sell synthetic or artificial staple fibres, GST is 5%.	18%	5%	9/2025-CT(R), entry 344
`5505`	If you sell waste of man-made fibres, GST is 5%.	18%	5%	9/2025-CT(R), entry 345
`5508`	If you sell sewing thread of man-made staple fibres, whether or not put up for retail sale, GST is 5%.	12%	5%	9/2025-CT(R), entry 346
`5509`	If you sell yarn of man-made staple fibres, GST is 5%.	12%	5%	9/2025-CT(R), entry 347

Chapter 56: Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`5601`	If you sell wadding of textile materials and articles made of it, such as absorbent cotton wool, but not cigarette filter rods, GST is 5%.	12%	5%	9/2025-CT(R), entry 349
`5602`	If you sell felt, whether or not impregnated, coated, covered or laminated, GST is 5%.	12%	5%	9/2025-CT(R), entry 350
`5603`	If you sell nonwovens, whether or not impregnated, coated, covered or laminated, GST is 5%.	12%	5%	9/2025-CT(R), entry 351
`5604`	If you sell textile-covered rubber thread and cord, or textile yarn and strip of heading 5404 or 5405 impregnated, coated, covered or sheathed with rubber or plastics, GST is 5%.	12%	5%	9/2025-CT(R), entry 352
`5605`	If you sell metallised yarn (textile yarn combined with or covered in metal thread, strip or powder), including real zari (gold), silver thread and imitation zari, GST is 5%.	12%	5%	9/2025-CT(R), entry 353
`5606`	If you sell gimped yarn and gimped strip of heading 5404 or 5405 (other than heading 5605 goods and gimped horsehair yarn), chenille yarn and loop wale-yarn, GST is 5%.	12%	5%	9/2025-CT(R), entry 354
`5607`	If you sell twine, cord, ropes and cables, plaited or not and coated with rubber or plastic or not, including jute twine and coir ropes, GST is 5%.	12%	5%	9/2025-CT(R), entry 355
`5609`	If you sell articles of yarn, strip of heading 5404 or 5405, twine, cord, rope or cables not covered elsewhere, and coir products, GST is 5%.	12%	5%	9/2025-CT(R), entry 357

Chapter 57: Carpets and other textile floor coverings

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`5701`	If you sell knotted carpets and other knotted textile floor coverings, made up or not, GST is 5%.	12%	5%	9/2025-CT(R), entry 358
`5702`	If you sell woven carpets and other textile floor coverings (not tufted or flocked), including Kelem, Schumacks, Karamanie and similar hand-woven rugs, GST is 5%.	12%	5%	9/2025-CT(R), entry 359
`5703`	If you sell tufted carpets and other tufted textile floor coverings, including turf, made up or not, GST is 5%.	12%	5%	9/2025-CT(R), entry 360
`5704`	If you sell carpets and other textile floor coverings of felt, not tufted or flocked, whether or not made up, GST is 5%.	12%	5%	9/2025-CT(R), entry 361
`5705`	If you sell other carpets and textile floor coverings, such as handloom mats and mattings (including bath mats) mostly of cotton by weight, and handloom cotton rugs, GST is 5%.	12%	5%	9/2025-CT(R), entry 362

Chapter 58: Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`5802`	If you sell terry towelling and similar woven terry fabrics (not narrow fabrics of heading 5806) and tufted textile fabrics (not products of heading 5703), GST is 5%.	12%	5%	9/2025-CT(R), entry 365
`5803`	If you sell gauze, other than narrow fabrics of heading 5806, GST is 5%.	12%	5%	9/2025-CT(R), entry 366
`5804`	If you sell tulles and other net fabrics (not woven, knitted or crocheted) and lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006, GST is 5%.	12%	5%	9/2025-CT(R), entry 367
`5805`	If you sell hand-woven tapestries such as Gobelins, Flanders, Aubusson and Beauvais types, and needle-worked tapestries such as petit point and cross stitch, whether or not made up, GST is 5%.	12%	5%	9/2025-CT(R), entry 368
`5807`	If you sell labels, badges and similar textile articles, in the piece, in strips or cut to shape or size, not embroidered, GST is 5%.	12%	5%	9/2025-CT(R), entry 370
`5808`	If you sell braids and ornamental trimmings in lengths (not embroidered, not knitted or crocheted), tassels, pompons and similar items, and saree fall, GST is 5%.	12%	5%	9/2025-CT(R), entry 371
`5811`	If you sell quilted textile products in the piece, made of one or more textile layers joined with padding by stitching or otherwise, other than embroidery of heading 5810, GST is 5%.	12%	5%	9/2025-CT(R), entry 375

Chapter 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`5901`	If you sell gum- or starch-coated fabrics used for book covers and the like, tracing cloth, prepared painting canvas, and buckram and similar stiffened fabrics used for hat foundations, GST is 5%.	12%	5%	9/2025-CT(R), entry 376
`5902`	If you sell tyre cord fabric of high-tenacity yarn of nylon or other polyamides, polyesters or viscose rayon, GST is 5%.	12%	5%	9/2025-CT(R), entry 377
`5903`	If you sell textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, GST is 5%.	12%	5%	9/2025-CT(R), entry 378
`5904`	If you sell linoleum and floor coverings made of a coating or covering on a textile backing, whether or not cut to shape, GST is 5%.	12%	5%	9/2025-CT(R), entry 379
`5905`	If you sell textile wall coverings, GST is 5%.	12%	5%	9/2025-CT(R), entry 380
`5906`	If you sell rubberised textile fabrics, other than those of heading 5902, GST is 5%.	12%	5%	9/2025-CT(R), entry 381
`5907`	If you sell textile fabrics otherwise impregnated, coated or covered, and painted canvas used as theatrical scenery, studio back-cloths or the like, GST is 5%.	12%	5%	9/2025-CT(R), entry 382
`5908`	If you sell woven, plaited or knitted textile wicks for lamps, stoves, lighters, candles and the like, and incandescent gas mantles and their tubular knitted fabric, GST is 5%.	12%	5%	9/2025-CT(R), entry 383
`5909`	If you sell textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials, GST is 5%.	12%	5%	9/2025-CT(R), entry 384
`5910`	If you sell transmission or conveyor belts or belting of textile material, whether or not coated or laminated with plastics or reinforced with metal or other material, GST is 5%.	12%	5%	9/2025-CT(R), entry 385
`5911`	If you sell textile products for technical uses listed in Note 7 to Chapter 59, such as card clothing fabrics, bolting cloth, and felt and fabrics used in machinery, GST is 5%.	12%	5%	9/2025-CT(R), entry 386

Chapter 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`63`	Other made-up textile items and sets selling for more than ₹2500 per piece (not used clothing or rags).	12%	18%	9/2025-CT(R), entry 199

Chapter 64: Footwear, gaiters and the like; parts of such articles

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`64`	If you sell footwear priced up to ₹2,500 per pair, GST is 5%.	12%	5%	9/2025-CT(R), entry 392

Chapter 65: Headgear and parts thereof

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`6501`	If you sell textile caps, GST is 5%.	12%	5%	9/2025-CT(R), entry 393
`6505`	If you sell hats that are knitted or crocheted, or made from lace or other textile fabric, GST is 5%.	12%	5%	9/2025-CT(R), entry 394

Chapter 66: Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`6601`	If you sell umbrellas and sun umbrellas, including walking-stick umbrellas and garden umbrellas, GST is 5%.	12%	5%	9/2025-CT(R), entry 395
`6602`	If you sell whips, riding-crops and the like, GST is 5%.	12%	5%	9/2025-CT(R), entry 396
`6603`	If you sell parts, trimmings and accessories of articles of heading 6601 or 6602, GST is 5%.	12%	5%	9/2025-CT(R), entry 398

Chapter 67: Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`6701`	If you sell bird skins and other parts with feathers or down, feathers, parts of feathers, down and articles made of them (other than heading 0505 goods and worked quills and scapes), GST is 5%.	12%	5%	9/2025-CT(R), entry 399

Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`68`	If you sell sand lime bricks or stone inlay work, GST is 5%.	12%	5%	9/2025-CT(R), entry 400
`6802`	Stone statues, figures, bowls, vases, ashtrays, paper weights and other ornamental stone goods are taxed at 5%.	12%	5%	9/2025-CT(R), entry 401

Chapter 69: Ceramic products

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`6909`	If you sell ceramic pots, jars and similar items used for carrying or packing goods, GST is 5%.	12%	5%	9/2025-CT(R), entry 402
`6911`	If you sell tableware, kitchenware, other household articles and toilet articles of porcelain or china, GST is 5%.	12%	5%	9/2025-CT(R), entry 403
`6912`	If you sell tableware, kitchenware, other household articles and toilet articles not made of porcelain or china, GST is 5%.	12%	5%	9/2025-CT(R), entry 404
`6913`	If you sell statues and other ornamental articles under heading 6913, GST is 5%.	12%	5%	9/2025-CT(R), entry 405

Chapter 70: Glass and glassware

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`701510`	If you sell glass for corrective (power) spectacles and flint buttons, GST is 5%.	12%	5%	9/2025-CT(R), entry 407

Chapter 73: Articles of iron or steel

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`7310`	If you sell milk cans made of iron, steel or aluminium, GST is 5%.	12%	5%	9/2025-CT(R), entry 411
`7310`	If you sell mathematical boxes, geometry boxes and colour boxes, GST is 5%.	12%	5%	9/2025-CT(R), entry 410
`7317`	If you sell nails for animal shoes (horseshoe nails), GST is 5%.	12%	5%	9/2025-CT(R), entry 412
`7319`	If you sell sewing needles, GST is 5%.	12%	5%	9/2025-CT(R), entry 413
`7321`	If you sell solar cookers, GST is 5%.	12%	5%	9/2025-CT(R), entry 415
`7321`	If you sell kerosene burners, kerosene stoves and wood-burning stoves of iron or steel, GST is 5%.	12%	5%	9/2025-CT(R), entry 414
`7323`	If you sell iron or steel table, kitchen or other household articles and utensils, GST is 5%.	12%	5%	9/2025-CT(R), entry 416

Chapter 74: Copper and articles thereof

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`74198030`	If you sell brass kerosene pressure stoves, GST is 5%.	12%	5%	9/2025-CT(R), entry 418

Chapter 76: Aluminium and articles thereof

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`7615`	If you sell aluminium table, kitchen or other household articles, including utensils, GST is 5%.	12%	5%	9/2025-CT(R), entry 419

Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`8214`	No GST on pencil sharpeners.	12%	Nil	10/2025-CT(R), entry 156

Chapter 83: Miscellaneous articles of base metal

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`8306`	If you sell non-electric bells and gongs, statuettes and other ornaments, photo or picture frames and mirrors, all of base metal, and metal bidriware, GST is 5%.	12%	5%	9/2025-CT(R), entry 420

Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`84`	Renewable energy devices and parts to make them, such as biogas plants, solar devices, windmills, waste-to-energy plants, solar lamps and solar cells, are taxed at 5% (conditions apply).	12%	5%	9/2025-CT(R), entry 437
`8401`	If you sell fuel elements (cartridges) for nuclear reactors that are not yet irradiated, GST is 5%.	12%	5%	9/2025-CT(R), entry 421
`8407`	If you sell spark-ignition reciprocating or rotary internal combustion piston engines, other than aircraft engines, GST is 18%.	28%	18%	9/2025-CT(R), entry 394
`8408`	If you sell fixed-speed diesel engines of up to 15 HP, GST is 5%.	12%	5%	9/2025-CT(R), entry 423
`8408`	If you sell diesel or semi-diesel engines (compression-ignition piston engines), GST is 18%.	28%	18%	9/2025-CT(R), entry 395
`84082020`	If you sell agricultural diesel engines for tractors with cylinder capacity above 250 cc, GST is 5%.	18%	5%	9/2025-CT(R), entry 424
`8409`	If you sell parts used solely or mainly with the engines of heading 8407 or 8408, GST is 18%.	28%	18%	9/2025-CT(R), entry 396
`84138190`	If you sell hydraulic pumps for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 426
`84142020`	If you sell other hand-operated air pumps, GST is 5%.	12%	5%	9/2025-CT(R), entry 427
`8415`	If you sell air conditioners with a motor-driven fan that change temperature and humidity, GST is 18%.	28%	18%	9/2025-CT(R), entry 404
`841912`	If you sell solar water heaters and systems, GST is 5%.	12%	5%	9/2025-CT(R), entry 428
`8420`	If you sell hand-operated rubber rollers, GST is 5%.	12%	5%	9/2025-CT(R), entry 429
`8422`	If you sell dishwashing machines, machines for cleaning, drying, filling, sealing, labelling or capsuling bottles and other containers, packing or wrapping machinery, and machines for aerating beverages, GST is 18%.	28%	18%	9/2025-CT(R), entry 411
`8424`	If you sell sprinklers, drip irrigation systems including laterals, and mechanical sprayers, GST is 5%.	12%	5%	9/2025-CT(R), entry 431
`8424`	If you sell nozzles for drip irrigation or sprinklers, GST is 5%.	12%	5%	9/2025-CT(R), entry 430
`8432`	If you sell farm, garden or forestry machinery for soil preparation or cultivation, lawn or sports-ground rollers, and their parts, GST is 5%.	12%	5%	9/2025-CT(R), entry 432
`8433`	If you sell harvesting or threshing machines, straw or fodder balers, grass or hay mowers, and their parts, GST is 5%.	12%	5%	9/2025-CT(R), entry 433
`8436`	If you sell other farm, garden, forestry, poultry-keeping or beekeeping machinery, including germination plants with mechanical or thermal equipment, poultry incubators and brooders, and their parts, GST is 5%.	12%	5%	9/2025-CT(R), entry 434
`8452`	If you sell sewing machines (other than book-sewing machines of heading 8440), their furniture, bases and covers, needles or parts, GST is 5%.	12%	5%	9/2025-CT(R), entry 435
`8479`	If you sell composting machines, GST is 5%.	12%	5%	9/2025-CT(R), entry 436

Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`8511`	If you sell electrical ignition or starting equipment for internal combustion engines, such as ignition coils, spark plugs, glow plugs and starter motors, and generators such as dynamos and alternators used with such engines, GST is 18%.	28%	18%	9/2025-CT(R), entry 484
`852560`	If you sell two-way radios (walkie talkies) used by defence, police and paramilitary forces, GST is 5%.	12%	5%	9/2025-CT(R), entry 439
`8528`	If you sell television sets (including LCD and LED TVs), computer monitors, TV set-top boxes, monitors and projectors, GST is 18%.	28%	18%	9/2025-CT(R), entry 500

Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`8702`	If you sell motor vehicles for 10 or more people including the driver, including public transport buses that run only on bio-fuels, GST is 18%.	28%	18%	9/2025-CT(R), entry 532
`8704`	If you sell motor vehicles for carrying goods, including refrigerated motor vehicles, GST is 18%.	28%	18%	9/2025-CT(R), entry 540
`8706`	If you sell chassis fitted with engines for the motor vehicles of headings 8701 to 8705, GST is 18%.	28%	18%	9/2025-CT(R), entry 542
`8707`	If you sell bodies, including cabs, for the motor vehicles of headings 8701 to 8705, GST is 18%.	28%	18%	9/2025-CT(R), entry 543
`8708`	These tractor parts are taxed at 5%: rear wheel rim, centre housing, transmission housing and front axle support.	18%	5%	9/2025-CT(R), entry 443
`8708`	If you sell parts and accessories of motor vehicles of headings 8701 to 8705, other than specified tractor parts, GST is 18%.	28%	18%	9/2025-CT(R), entry 544
`87081010`	If you sell bumpers and their parts for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 444
`87083000`	If you sell brake assemblies and their parts for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 445
`87084000`	If you sell gear boxes and their parts for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 446
`87085000`	If you sell transaxles and their parts for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 447
`87087000`	If you sell road wheels and their parts and accessories for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 448
`87089100`	If you sell radiator assemblies or engine cooling systems for tractors, or their parts, GST is 5%.	18%	5%	9/2025-CT(R), entry 449
`87089200`	If you sell silencer assemblies and their parts for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 450
`87089300`	If you sell clutch assemblies and their parts for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 451
`87089400`	If you sell steering wheels and their parts for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 452
`87089900`	If you sell hydraulics and their parts for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 453
`87089900`	If you sell fenders, hoods, wrappers, grills, side panels, extension plates, fuel tanks and their parts for tractors, GST is 5%.	18%	5%	9/2025-CT(R), entry 454
`8710`	If you sell tanks and other motorised armoured fighting vehicles, whether or not fitted with weapons, and parts of such vehicles, GST is 5%.	12%	5%	9/2025-CT(R), entry 455
`8711`	Motorcycles, mopeds and cycles with an engine up to 350cc, with or without side-cars, and side-cars are taxed at 18%.	28%	18%	9/2025-CT(R), entry 546
`8711`	If you sell motorcycles with engines above 350 cc, GST is 40%.	28%	40%	9/2025-CT(R), entry 8
`8712`	If you sell bicycles and other non-motorised cycles, including delivery tricycles, GST is 5%.	12%	5%	9/2025-CT(R), entry 456
`8714`	Parts and accessories of bicycles and other non-motor cycles, including delivery tricycles, are taxed at 5%.	12%	5%	9/2025-CT(R), entry 458
`8714`	If you sell parts and accessories of motorcycles, scooters and mopeds (vehicles of heading 8711), GST is 18%.	28%	18%	9/2025-CT(R), entry 547
`87162000`	If you sell self-loading or self-unloading trailers for agricultural purposes, GST is 5%.	12%	5%	9/2025-CT(R), entry 460
`871680`	If you sell hand-propelled vehicles such as hand carts and rickshaws, and animal-drawn vehicles, GST is 5%.	12%	5%	9/2025-CT(R), entry 461

Chapter 88: Aircraft, spacecraft, and parts thereof

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`8802`	If you sell aircraft meant for personal use, GST is 40%.	28%	40%	9/2025-CT(R), entry 9

Chapter 89: Ships, boats and floating structures

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`8903`	If you sell rowing boats and canoes, GST is 18%.	28%	18%	9/2025-CT(R), entry 554
`8903`	If you sell yachts and other vessels for pleasure or sports, GST is 40%.	28%	40%	9/2025-CT(R), entry 10

Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`90`	Heart hole closing devices (PDA and ASD occlusion devices) are taxed at 5%.	12%	5%	9/2025-CT(R), entry 476
`90`	Blood sugar testing machines (glucometers) and their test strips are taxed at 5%.	12%	5%	9/2025-CT(R), entry 475
`9001`	If you sell contact lenses or spectacle lenses, GST is 5%.	12%	5%	9/2025-CT(R), entry 480
`9003`	If you sell frames and mountings for spectacles, goggles and the like, and their parts, GST is 5%.	12%	5%	9/2025-CT(R), entry 481
`9018`	If you sell instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments, GST is 5%.	12%	5%	9/2025-CT(R), entry 483
`9019`	If you sell mechano-therapy appliances, massage apparatus, psychological aptitude-testing apparatus, and ozone, oxygen, aerosol, artificial respiration or other respiration therapy apparatus, GST is 5%.	12%	5%	9/2025-CT(R), entry 484
`9020`	If you sell other breathing appliances and gas masks, but not protective masks that have neither mechanical parts nor replaceable filters, GST is 5%.	12%	5%	9/2025-CT(R), entry 485
`9025`	If you sell thermometers for medical, surgical, dental or veterinary use, GST is 5%.	18%	5%	9/2025-CT(R), entry 488
`9027`	If you sell instruments and apparatus for physical or chemical analysis for medical, surgical, dental or veterinary use, GST is 5%.	18%	5%	9/2025-CT(R), entry 489

Chapter 93: Arms and ammunition; parts and accessories thereof

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9302`	If you sell revolvers and pistols, other than those of heading 9303 or 9304, GST is 40%.	28%	40%	9/2025-CT(R), entry 11

Chapter 94: Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishing, luminaires and…

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9403`	If you sell furniture made wholly of bamboo, cane or rattan, GST is 5%.	12%	5%	9/2025-CT(R), entry 490
`9404`	If you sell coir products other than coir mattresses, GST is 5%.	12%	5%	9/2025-CT(R), entry 491
`9405`	If you sell hurricane lanterns, kerosene lamps, pressure lanterns, petromax, glass chimneys or their parts, GST is 5%.	12%	5%	9/2025-CT(R), entry 495

Chapter 95: Toys, games and sports requisites; parts and accessories thereof

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9504`	Playing cards, chess, carrom, ludo and other board games are taxed at 5%; video game consoles and machines are not covered.	12%	5%	9/2025-CT(R), entry 498
`9507`	If you sell fishing rods and other line-fishing tackle, landing nets, butterfly nets and similar nets, and decoy birds and similar hunting or shooting items, GST is 5%.	12%	5%	9/2025-CT(R), entry 501

Chapter 96: Miscellaneous manufactured articles

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9601`	If you sell worked ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl and other animal carving material, and articles made of them, GST is 5%.	12%	5%	9/2025-CT(R), entry 502
`9607`	If you sell slide fasteners (zips) and their parts, GST is 5%.	12%	5%	9/2025-CT(R), entry 505
`9608`	Pencils, crayons, pastels, drawing charcoal, writing or drawing chalk, tailor's chalk, slate pencils and chalk sticks have no GST.	12%	Nil	10/2025-CT(R), entry 163
`9614`	If you sell smoking pipes (including pipe bowls), cigar or cigarette holders, and their parts, GST is 40%.	28%	40%	9/2025-CT(R), entry 12
`9615`	If you sell combs, hair-slides, hairpins, curling pins and grips, hair-curlers and the like (other than those of heading 8516), and their parts, GST is 5%.	12%	5%	9/2025-CT(R), entry 506
`96190030`	If you sell goods under tariff item 96190030, GST is 5%.	12%	5%	9/2025-CT(R), entry 507

Chapter 97: Works of art, collectors' pieces and antiques

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9701`	If you sell paintings, drawings and pastels done entirely by hand (other than drawings of heading 4906 and hand-painted or hand-decorated manufactured articles), and collages, mosaics and similar decorative plaques, GST is 5%.	12%	5%	9/2025-CT(R), entry 508
`9702`	If you sell original engravings, prints and lithographs, GST is 5%.	12%	5%	9/2025-CT(R), entry 509
`9703`	If you sell original sculptures and statuary in any material, GST is 5%.	12%	5%	9/2025-CT(R), entry 510
`9705`	If you sell collections and collectors' pieces of zoological, botanical, mineral, historical, archaeological or similar interest, including collectors' coins, GST is 5%.	12%	5%	9/2025-CT(R), entry 512
`9706`	If you sell antiques more than 100 years old, GST is 5%.	12%	5%	9/2025-CT(R), entry 513

Chapter 98: Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9804`	All duty-liable goods meant for personal use (heading 9804) are taxed at 18%.	28%	18%	9/2025-CT(R), entry 640
`98071000`	Betting, casinos, gambling, horse racing, lottery and online money gaming.	28%	40%	9/2025-CT(R), entry 13

SAC 9954: Construction services

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9954`	If a sub-contractor does a works contract for a main contractor doing mainly earth work for the government or a local authority, GST is 18%.	12%	18%	15/2025-CT(R), entry 3(x)
`9954`	If a works contract for the government or a local authority is mainly earth work (over 75% of its value), GST is 18%.	12%	18%	15/2025-CT(R), entry 3(vii)
`9954`	Works contracts for offshore oil and gas exploration and production beyond 12 nautical miles from the coast have GST at 18%.	12%	18%	15/2025-CT(R), entry 3(viii)

SAC 9963: Accommodation, food and beverage services

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9963`	Hotel rooms charged up to ₹7,500 per day have GST at 5%, with no input tax credit.	12%	5%	15/2025-CT(R), entry 7(i)

SAC 9965: Goods Transport Services

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9965`	If someone other than Indian Railways carries goods in containers by rail and takes no input tax credit, GST is 5%.	12%	5%	15/2025-CT(R), entry 9(iv)
`9965`	If someone other than Indian Railways carries goods in containers by rail and does not meet the 5% no-input-tax-credit condition, GST is 18%.	12%	18%	15/2025-CT(R), entry 9(iv)

SAC 9966: Rental services of transport vehicles with operators

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9966`	If you rent out a goods vehicle with fuel included and take no input tax credit except limited credit on hires from others in the same trade, GST is 5%.	12%	5%	15/2025-CT(R), entry 10(ia)
`9966`	If you rent out a goods vehicle with fuel included and do not meet the 5% no-input-tax-credit condition, GST is 18%.	12%	18%	15/2025-CT(R), entry 10(ia)

SAC 9971: Financial and related services

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9971`	Third party insurance of goods carriages (goods vehicles) has GST at 5%.	12%	5%	15/2025-CT(R), entry 15(vi)

SAC 9986: Support services to agriculture, hunting, forestry, fishing, mining and utilities

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9986`	Support services for exploring, mining or drilling crude oil or natural gas have GST at 18%.	12%	18%	15/2025-CT(R), entry 24(ii)

SAC 9988: Manufacturing services on physical inputs (goods) owned by others

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9988`	Other job work not covered by items (i), (ii) and (iii) above has GST at 18%.	12%	18%	15/2025-CT(R), entry 26(iv)

SAC 9994: Sewage and waste collection, treatment and disposal and other environmental protection services

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9994`	Common bio-medical waste facilities treating or disposing of waste for hospitals and clinics have GST at 5%.	12%	5%	15/2025-CT(R), entry 32(ia)
`9994`	Treatment of effluents (polluted waste water) by a Common Effluent Treatment Plant has GST at 5%.	12%	5%	15/2025-CT(R), entry 32(i)

SAC 9996: Recreational, cultural and sporting services

Code	What it covers	Old GST rate (before 22 Sep 2025)	New GST rate (from 22 Sep 2025)	Notification
`9996`	Entry to casinos, race clubs or places having them, and to sporting events like IPL (not recognised sporting events), has GST at 40%.	28%	40%	15/2025-CT(R), entry 34(iiia)
`9996`	A race club licensing a bookmaker in the club has GST at 40%.	28%	40%	15/2025-CT(R), entry 34(iv)

Check a rate yourself

Every row links to its CBIC notification. To check an item on any date since 1 July 2017 — for an old invoice, a notice or an audit — use the free BooksOn HSN app, which shows the notification and entry that applied on that date. For today's rate of any item, use the GST Rate Finder.

Questions

When did the new GST rates (GST 2.0) start?

On 22 September 2025, under CBIC Notifications 9/2025-Central Tax (Rate) (taxable goods) and 10/2025-Central Tax (Rate) (exempt goods). The 40% rate on tobacco products applies from 1 February 2026 under Notification 19/2025-Central Tax (Rate).

Which items moved from 12% to 5%?

193 of the changed entries moved from 12% to 5%, including many packed foods, footwear, textiles and fertilisers. See the tables on this page for each entry and its HSN code.

Which goods are taxed at 40% now?

Pan masala, tobacco products, aerated sugary drinks, larger cars and motorcycles above 350 cc, among others — 18 of the changed entries moved to 40%.

How do I find the GST rate that applied before September 2025?

Each entry here shows the rate on 21 September 2025. For any other date since 1 July 2017, the free BooksOn HSN app shows the rate and the notification that applied on that date.

GST rate changes 2025: old and new rates