GST for kirana and grocery shops: after GST 2.0 (22 September 2025) most everyday items here are taxed at Nil, 5% or 18%. The table gives each item's HSN or SAC code, the GST rate entries in force on 26 October 2026, and the rate before 22 September 2025 where it changed. Open an item for every entry, its conditions and the CBIC notification.
Items, codes and GST rates
| Item | HSN/SAC | Old GST rate (before 22 Sep 2025) | New GST rate |
|---|---|---|---|
| Rice (Chawal) | 1006 | see item | Nil or 5% |
| Wheat (Gehun) | 1001 | see item | Nil or 5% |
| Atta (wheat flour, maida) | 1101 | see item | Nil or 5% |
| Rava, sooji and dalia (semolina) | 1103 | see item | Nil or 5% |
| Poha, cornflakes and puffed rice | 1904 | Nil or 5% or 18% | Nil or 5% |
| Dal (pulses: toor, moong, urad, chana, masoor) | 0713 | see item | Nil or 5% |
| Toor dal (arhar, pigeon peas) | 0713 | see item | Nil or 5% |
| Moong dal (green gram) | 0713 | see item | Nil or 5% |
| Urad dal (black gram) | 0713 | see item | Nil or 5% |
| Chana and chana dal (Bengal gram, chickpeas) | 0713 | see item | Nil or 5% |
| Masoor dal (lentils, red dal) | 0713 | see item | Nil or 5% |
| Rajma (kidney beans) | 0713 | see item | Nil or 5% |
| Dried peas (matar) | 0713 | see item | Nil or 5% |
| Besan (gram flour) | 1106 | see item | Nil or 5% |
| Sugar (Chini) | 1701 | see item | Nil or 5% |
| Jaggery (gur) | 1701 | see item | Nil or 5% |
| Salt (Namak) | 2501 | unchanged | Nil |
| Edible oil (Cooking oil) | 1507, 1508, 1511, 1512, 1513, 1514, 1515 | unchanged | 5% |
| Mustard oil (Sarson ka tel) | 1514 | unchanged | 5% |
| Groundnut oil (Kadalai oil) | 1508 | unchanged | 5% |
| Sunflower oil | 1512 | unchanged | 5% |
| Tea (Chai) | 0902 | unchanged | Nil or 5% |
| Coffee | 0901 | unchanged | Nil or 5% |
| Spices (Masala) | 0904, 0905, 0906, 0907, 0908, 0909, 0910 | see item | Nil or 5% |
| Turmeric (Haldi) | 0910 | unchanged | Nil or 5% |
| Chilli (Mirchi) | 0904 | unchanged | 5% |
| Black pepper (Kali mirch) | 0904 | unchanged | 5% |
| Cumin (jeera) | 0909 | see item | Nil or 5% |
| Coriander seeds (dhaniya) | 0909 | see item | Nil or 5% |
| Mustard seeds (rai) | 1207 | see item | Nil or 5% |
| Milk (Doodh) | 0401, 0402 | unchanged | Nil or 5% |
| Curd (Dahi) | 0403 | see item | Nil or 5% |
| Paneer (Cottage cheese) | 0406 | see item | Nil or 5% |
| Ghee (Clarified butter) | 0405 | 12% | 5% |
| Butter | 0405 | 12% | 5% |
| Eggs | 0407, 0408 | unchanged | Nil or 5% |
| Honey (Shahad) | 0409 | see item | Nil or 5% |
| Biscuits | 1905 | Nil or 5% or 12% or 18% | Nil or 5% |
| Bread (Pav) | 1905 | Nil or 5% or 12% or 18% | Nil or 5% |
| Namkeen (Mixture) | 2106 | see item | 5% |
| Noodles and pasta | 1902 | 5% or 12% | 5% |
| Chocolate | 1806 | 18% | 5% |
| Sweets (sugar confectionery, toffee) | 1704 | see item | 5% |
| Pickles | 2001 | 12% | 5% |
| Sauces and ketchup | 2103 | 12% | 5% |
| Fruit juice | 2009 | Nil or 12% | Nil or 5% |
| Cold drinks (Soft drink) | 2202 | 12% or 18% or 28% | 5% or 40% |
| Drinking water (Mineral water) | 2201 | Nil or 5% or 12% or 18% | Nil or 5% |
| Onions (Pyaz) | 0703 | unchanged | Nil |
| Potatoes (Aloo) | 0701 | unchanged | Nil |
| Tomatoes (Tamatar) | 0702 | unchanged | Nil |
| Coconuts (Nariyal) | 0801 | see item | Nil or 5% |
| Groundnuts (peanuts, moongphali) | 1202 | see item | Nil or 5% |
| Soap | 3401 | 18% | 5% or 18% |
| Detergent and washing powder | 3402 | unchanged | 5% or 18% |
| Toothpaste | 3306 | 12% or 18% | 5% or 18% |
| Toothbrushes | 9603 | see item | 5% or 18% |
| Shampoo | 3305 | see item | 5% or 18% |
| Hair oil | 3305 | 18% | 5% or 18% |
| Agarbatti (incense sticks) | 3307 | 5% or 12% or 18% | 5% or 18% |
| Matches (Matchbox) | 3605 | 12% | 5% |
| Candles | 3406 | 12% | 5% |
| Brooms and mops (Jhadu) | 9603 | see item | Nil or 5% or 18% |
| Tissue paper and napkins | 4818 | unchanged | 18% |
| Sanitary napkins and diapers | 9619 | Nil or 12% | Nil or 5% |
Billing tips
- Put at least 4 digits of the HSN code on B2B invoices if your turnover is up to ₹5 crore, 6 digits above that (Notification 78/2020-Central Tax).
- Where an item shows two rates, the rate depends on the exact code or a condition (for example packed and labelled, or a price limit) — check the item page.
- Charge CGST + SGST within your state and IGST to another state. Work out the tax with the GST calculator.
- For any other item, use the GST Rate Finder; for an old invoice, the rate on its date is in the free BooksOn HSN app.
Guides for other trades
- GST rates by business
- Supermarkets and department stores
- Hardware and building material shops
- Electrical shops
- Construction contractors and builders
- Real estate developers and property dealers
- Petrol bunks and fuel stations
- Textile, garment and footwear shops
- Electronics and mobile shops
- Restaurants, hotels and caterers
- Sweet shops and namkeen stalls
- Bakeries and cake shops
- Fruit and vegetable shops
- Dairy and milk shops
- Meat, chicken and fish shops
- Medical stores and pharmacies
- Stationery and book shops
- Auto parts shops and garages
- Salons and beauty parlours
- Jewellery shops
- Furniture and home furnishing shops
- Fertiliser, seed and pesticide shops
- Transporters and logistics firms
- CAs, lawyers, consultants and IT firms
- GST rate changes 2025: old and new rates
Rates from the BooksOn HSN dataset (version 7), compiled from CBIC notifications, checked on 26 October 2026. Reference only: confirm the entry in the notification before invoicing.
