Goods and Services Tax (GST) rates in India are crucial for every segment of the economy. Every time the GST Council meets, Indian enterprises and consumers alike are watching out for the next set of GST rate changes. India’s GST regime is undergoing a landmark transformation with the 56th GST Council meeting unveiling GST 2.0 - next-generation reforms simplifying tax slabs to 5%, 18%, and 40%. Effective from September 22, 2025, these reforms aim to ease compliance, boost consumption, and fuel economic growth.
Latest Updates
1. The most awaited 56th GST Council meeting happened 3rd September 2025. The council rationalised the GST rate structure from four GST slabs (5%, 12%, 18%, 28%) to a simplified structure:
- Standard rate: 18% - Applicable to most goods and services
- Merit rate: 5% - For essential items and priority sectors
- Demerit rate: 40% - Selective application to sin goods and luxury items
2. GST on individual health & life insurance has been made exempted.
3. GST on dairy products, 33 lifesaving drugs and educational essentials have been brought down to Nil rate.
4. GST on daily essentials, agriculture goods, health care equipment have been brought down to 5%.
5. GST on electronic appliances, small cars and motor cycles (≤350cc) have been brought down to 18%.
6. GST on sin goods such as pan masala, aerated waters, caffeinated beverages, carbonated beverages of fruit drinks / with fruit juice has been increased to 40%.
7. All these GST rate changes will be effective from 22nd Sept 2025 except tobacco products.T
These changes were recommended by the GST Council and will be formally implemented through official government notifications.
This GST rates in India 2025 guide breaks down GST rate structures, latest changes, and item-wise tax lists to help you stay informed and compliant.
GST rate in India means a tax percentage applied on the sale of goods or services. Therefore, GST rate is prevalent under the CGST, SGST and IGST Acts. CGST GST rate and SGST GST rate would both be half of IGST GST rate.
In simple words, every business registered under GST must raise invoices with GST amounts charged on the taxable supply value. These GST amounts are derived by multiplying a tax percentage with taxable supply value. Such as percentage rate refers to the GST rate. For instance, in the example where GST of Rs.1,800 is charged on taxable value of Rs.10,000. Here, 18% is the GST rate.
The next gen GST reforms represent the most comprehensive GST rate overhaul since the introduction of GST, directly impacting financial strategies, cash flows, and competitive positioning.
Category | Items | From (%) | To (%) |
Daily Essentials | Hair Oil, Shampoo, Toothpaste, Toilet Soap Bar, Tooth Brushes, Shaving Cream | 18 | 5 |
Butter, Ghee, Cheese & Dairy Spreads | 12 | 5 | |
Pre-packaged Namkeens, Bhujia & Mixtures | 12 | 5 | |
Utensils | 12 | 5 | |
Feeding Bottles, Napkins for Babies & Clinical Diapers | 12 | 5 | |
Sewing Machines & Parts | 12 | 5 | |
Uplifting Farmers & Agriculture | Tractor Tyres & Parts | 18 | 5 |
Tractors | 12 | 5 | |
Specified 12 bio-pesticides and micro-nutrients | 12 | 5 | |
Drip Irrigation System & Sprinklers | 12 | 5 | |
Agricultural, Horticultural or Forestry Machines (Soil Preparation, Cultivation, etc.) | 12 | 5 | |
Healthcare Sector | Individual Health & Life Insurance | 18 | Nil |
Thermometer | 18 | 5 | |
Medical Grade Oxygen | 12 | 5 | |
All Diagnostic Kits & Reagents | 12 | 5 | |
Glucometer & Test Strips | 12 | 5 | |
Corrective Spectacles | 12 | 5 | |
33 drugs and medicines, listed in the press release | 12 | Nil | |
Agalsidase Beta, Imiglucerase and Eptacog alfa activated recombinant coagulation factor VIIa drugs | 5 | Nil | |
Drugs and medicines such as Faricimab, Pertuzumab, Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI, Ocrelizumab, and Brentuximab Vedotin | 12 | 5 | |
Automobiles | Petrol & Petrol Hybrid, LPG, CNG Cars (≤1200cc & ≤4000mm) | 28 | 18 |
Diesel & Diesel Hybrid Cars (≤1500cc & ≤4000mm) | 28 | 18 | |
Three wheelers | 28 | 18 | |
Motorcycles (≤350cc) | 28 | 18 | |
Motor Vehicles for the transport of goods | 28 | 18 | |
Education | Maps, Charts & Globes | 12 | Nil |
Pencils, Sharpeners, Crayons & Pastels | 12 | Nil | |
Exercise Books & Notebooks | 12 | Nil | |
Eraser | 5 | Nil | |
Electronic Appliances | Air Conditioners | 28 | 18 |
Television (above 32") (inc. LED & LCD TVs) | 28 | 18 | |
Monitors & Projectors | 28 | 18 | |
Dish Washing Machines | 28 | 18 |
GST rate hikes-
Category | Item description | From (%) | To (%) |
Mining | Coal, lignite, peat | 5 | 18 |
Sin goods | tobacco/ pan masala* | 28 | 40 |
Aerated waters | 28 | 40 | |
Caffeinated beverages | 28 | 40 | |
Carbonated beverages of fruit drinks / with fruit juice | 28 | 40 | |
Other non‑alcoholic beverages | 18 | 40 | |
Motor cars and larger hybrids (beyond small‑car thresholds) | 28 | 40 | |
Motorcycles exceeding 350cc | 28 | 40 | |
Aircraft for personal use | 28 | 40 | |
Yachts and vessels for pleasure/sports | 28 | 40 | |
Smoking pipes and cigarette/cigar holders | 28 | 40 | |
Revolvers & pistols | 28 | 40 | |
Admission to casinos, race clubs, and sporting events like IPL | 28% with ITC | 40% with ITC | |
Licensing of bookmakers by race clubs | 28% with ITC | 40% with ITC | |
Specified actionable claims (betting, casinos, gambling, horse racing, lottery, online money gaming) | 28% with ITC | 40% with ITC | |
Leasing/rental without operator of goods attracting 40% GST | 28% with ITC | 40% with ITC | |
Paper sector | Dissolving‑grade chemical wood pulp | 12 | 18 |
Various papers/paperboards, other than exercise‑book paper | 12 | 18 | |
Textiles | Apparel/Made‑ups > Rs 2,500 per piece | 12 | 18 |
Quilted/cotton quilts and quilted products more than Rs.2,500 per piece | 12 | 18 |
* To come into effect at a later date (not from 22nd Sept, 2025) through a notification, after the loan and interest obligations under the compensation cess are discharged.
The GST rate structure in India has been rationalized following the 56th GST Council meeting, introducing GST 2.0 reforms. The revised primary GST rates now consist mainly of two slabs: 5% and 18%, replacing the earlier 0%, 5%, 12%, 18%, and 28% slabs. A higher 40% rate is applied to select luxury and sin goods, while a few niche rates like 3% and 0.25% continue to exist.
Also, the composition taxable persons must pay GST at lower or nominal rates such as 1.5% or 5% or 6% on their turnover. There is a concept of TDS and TCS under GST as well, whose rates are 2% and 0.5% respectively (prior to 9th July 2024, it was 1%).
Further, the GST law levies cess in addition to the above GST rates list on the sale of some items such as cigarettes, tobacco, aerated water, petrol, and motor vehicles, rates widely varying from 1% to 204%.
The GST rate structure for some of the commonly-used consumable products is given in the below table. For more items, type in the item you wish to know the GST rate of by visiting our HSN code & GST rates finder.
| Sector | Description of Goods and Services | Old Rate | New Rate |
| Education | Erasers | 5% | Nil |
| Printed maps, hydrographic charts, atlases, globes | 12% | Nil | |
| Pencil sharpeners | |||
| Writing instruments (pencils, crayons, pastels, drawing charcoals, tailor's chalk) | |||
| Notebooks (exercise, graph, laboratory) | |||
| Food | UHT milk, pre-packaged paneer, pizza bread, khakhra, chapathi, roti | 5% | Nil |
| Paratha, parotta, and other Indian breads | 18% | Nil | |
| Health | Specific recombinant therapeutic drugs (Agalsidase Beta, Imiglucerase, Eptacog alfa) | 5% | Nil |
| Advanced biotechnological medicines (Onasemnogene, Mepolizumab, etc.) | 12% | Nil | |
| Life and Health Insurance | All individual health and life insurance policies and reinsurance | 18% with ITC | Exempt |
| Other Proposals | Technical documentation for goods exempted under Customs Notification No. 19/2019 | IGST 18% | Nil |
| Natural cut and polished diamonds up to 1/4 carats (imported under Diamond Imprest Authorization) | |||
| Works of art and antiques | |||
| Flight motion simulator and parts | |||
| Target motion simulator and parts | |||
| Parts and sub-assemblies of HACFS | |||
| Low noise amplifiers and vent guide assemblies for MRSAM system | |||
| Parts and sub-assemblies of IADWS | |||
| Military transport aircraft (C-130, C-295MW) | |||
| Deep submergence rescue vessels | |||
| Unmanned underwater vessels/platforms | |||
| Ejection seats for fighter aircrafts | |||
| High-performance batteries for drones and special equipment | |||
| Communication devices including software-defined radios and accessories | |||
| Air diving, rebreather sets, diving systems, components, and accessories | |||
| Sonobuoys for naval air assets | |||
| Ship-launched missiles | |||
| Rockets with caliber over 100mm | |||
| RPA (Remote Piloted Aircraft) for military use | |||
| Parts, sub-assemblies, spares, accessories, tools, testing equipment, and literature for various military goods except specified exceptions | |||
| Paper | Uncoated paper and paperboard for exercise, graph, laboratory notebooks | 12% | Nil |
| Sector | Description of Goods and Services | Old Rate | New Rate |
| Agriculture | Fixed Speed Diesel Engines (≤1 SHP) | 12% | 5% |
| Hand Pumps | |||
| Drip Irrigation Nozzles | |||
| Sprinkler Systems | |||
| Agricultural and Forestry Machinery and Parts | |||
| Harvesting and Threshing Machinery and Parts | |||
| Poultry-Keeping, Beekeeping, Germination Machines | |||
| Composting Machines | |||
| Tractors (excluding large semi-trailers >1800CC) | |||
| Agricultural Trailers (self-loading/unloading) | |||
| Hand Propelled and Animal-Drawn Vehicles | |||
| Essentials | Basic household and personal care items | 12% | 5% |
| Kitchen and tableware (wood, porcelain, metal utensils) | |||
| Sewing-related items (needles, machines, parts) | |||
| Non-motorised cycles and accessories | |||
| Furniture (bamboo, cane, rattan) | |||
| Lanterns, lamps, and chimneys | |||
| Baby care items (napkins, diapers) | |||
| Talcum powder and face powder | 18% | 5% | |
| Toilet soap and dental care products | |||
| Hair care and grooming products | |||
| Construction | Sand lime bricks and stone inlay work | 12% | 5% |
| Defence | Two-way radios (Walkie talkies) for defence, police, paramilitary | 12% | 5% |
| Motorised tanks, armoured fighting vehicles, and parts | |||
| Education | Mathematical, geometry, and colour boxes | 12% | 5% |
| Fertilizer | Acids (Sulphuric acid, Nitric acid, Ammonia) | 18% | 5% |
| Gibberellic acid | 12% | 5% | |
| Specified bio-pesticides and Neem-based pesticides | |||
| Registered micronutrients | |||
| Tractor tyres and tubes | 18% | 5% | |
| Agricultural diesel engines (>250cc) | |||
| Hydraulic pumps for tractors | |||
| Tractor parts (wheel rims, housings, bumpers, brakes, gearboxes, transaxles, wheels, radiators, silencer, clutch, steering wheels, fenders, etc.) | |||
| Food | Condensed milk, butter, dairy fats, cheese | 12% | 5% |
| Dried nuts and fruits (brazil nuts, almonds, pistachios, etc.) | |||
| Various dried fruits (dates, figs, citrus, mixed nuts/fruits) | |||
| Starches and inulin | |||
| Animal fats and oils, including pig fats, bovine fats, lard | |||
| Fish and marine mammal fats | |||
| Sausages, preserved meat, extracts and juices of aquatic animals | |||
| Refined sugar, sugar confectionery, pasta, extruded snacks | |||
| Preserved vegetables, fruit products, jams, jellies | |||
| Fruit and vegetable juices, pre-packaged tender coconut water | |||
| Roasted coffee substitutes, yeasts, sauces, seasonings | |||
| Texturized proteins and ready-to-eat namkeens | |||
| Diabetic foods | |||
| Drinking water and soya milk drinks | |||
| Fruit pulp and milk-based beverages | |||
| Malt and vegetable extracts | 18% | 5% | |
| Margarine, glycerol, vegetable waxes and insect waxes | |||
| Sugars and sugar syrups | |||
| Cocoa products (butter, powder, chocolate) | |||
| Malt extracts, cereal flakes, baked goods | |||
| Coffee and tea extracts | |||
| Soups, broths, edible ice, other food preparations | |||
| Bottled waters, plant-based milk drinks | |||
| Gelatin, glues based on starch | |||
| Footwear | Footwear valued up to Rs. 2500 per pair | 12% | 5% |
| Handicrafts | Idols, statues, ornamental articles (wood, stone, metal) | 12% | 5% |
| Carved ivory, bone, tortoise shell, horn, coral, mother of pearl | |||
| Hand-painted/drawn art, prints, engravings, lithographs | |||
| Collectors’ zoological, botanical, historical items and antiques | |||
| Handcrafted candles, handbags, carved woodware | |||
| Wooden frames, statuettes, wood marquetry, lacquer work | |||
| Cork art ware including sholapith | |||
| Handmade embroidered shawls (high value) | |||
| Carved stone products and stone artware | |||
| Ceramic statuettes, tableware, kitchenware | |||
| Ornamental mirrors and glass art ware | |||
| Art ware of iron, brass, copper alloys, aluminium | |||
| Base metal statuettes, ornaments, picture frames, mirrors | |||
| Handcrafted lamps, bamboo/rattan/cane furniture | |||
| Wooden, metal, textile toys (traditional Indian toys) | |||
| Traditional hand-crafted cards (Ganjifa) | |||
| Worked vegetable/mineral carvings, wax/stearin, natural gums/resins | |||
| Traditional hand paintings (Mysore, Rajasthan, Tanjore, Palm leaf, Basoli) | |||
| Original sculptures and statuary in any material | |||
| Handmade paper and paperboard | |||
| Health | Anaesthetics and essential medical gases (Potassium Iodate, Medical oxygen, Hydrogen peroxide) | 12% | 5% |
| General drugs and medicines including biologics and immunotherapies | |||
| Organs and biological extracts for therapeutic use | |||
| Blood and immunological products, including antisera and toxins | |||
| Medicaments and pharmaceutical products (Ayurvedic, Unani, Homoeopathic included) | |||
| Medical dressings, gauze, bandages | |||
| Sterile surgical goods and pharmaceutical items | |||
| Diagnostic kits and reagents | |||
| Medical gloves | |||
| Blood glucose monitoring systems and test strips | |||
| Medical devices for cardiac care (occlusion devices) | |||
| Vision correction spectacles and goggles | |||
| Medical, surgical, dental instruments and electro-medical apparatus | |||
| Therapeutic and respiratory apparatus, massage and psychological testing equipment | |||
| Breathing appliances and gas masks (excluding simple masks) | |||
| Radiographic and radiotherapy apparatus | |||
| Personal use drugs and medicines | |||
| Medical thermometers | 18% | 5% | |
| Physical/chemical analysis instruments for medical use | |||
| Job Work | Job work services in relation to umbrellas; printing of goods under Chapter 48 or 49; bricks; pharmaceutical products (Chapter 30); hides, skins, and leather (Chapter 41) | 12% with ITC | 5% with ITC |
| Leather | Prepared leather after tanning or crusting of bovine, equine, sheep, lamb, and other animals (without hair or wool, excluding heading 4114) | 12% | 5% |
| Chamois, patent, patent laminated, metallised leather, and composition leather (slabs, sheets, strips, parings, dust, powder) | |||
| Skins, feathers, down, and parts of birds (excluding heading 0505) | |||
| Miscellaneous Items | Live horses, marble blocks, granite blocks | 12% | 5% |
| Natural menthol and related products (menthol crystals, peppermint oil, fractionated/de-terpinated oils, spearmint oil, mentha piperita oil) | |||
| Photographic plates and film for x-ray, exposed/developed photographic films excluding cinematographic films | |||
| Silicon wafers, plastic beads, latex rubber thread, rubber bands | |||
| Whips, riding crops, pots, jars for conveyance and packing of ceramic goods | |||
| Corrective glasses, flint buttons, lamp and lantern globes, kerosene wick lamp parts | |||
| Milk cans (iron, steel, aluminium) | |||
| Animal shoe nails | |||
| Non-electric bells, gongs, ornaments, photo frames, mirrors, metal bidriware | |||
| Hand-operated rubber rollers | |||
| Contact lenses, spectacle lenses, frames, mountings | |||
| Coir products (except coir mattresses) | |||
| Slide fasteners and parts | |||
| Other Machinery | Fuel elements (non-irradiated cartridges) for nuclear reactors | 12% | 5% |
| Other Proposals | Unmanned aircrafts | 28%/18% | 5% |
| Other Services | Third-party insurance of goods carriage | 12% with ITC | 5% with ITC |
| Admission to cinematograph film exhibitions (ticket price ≤ Rs 100) | |||
| Treatment of effluents by Common Effluent Treatment Plants | |||
| Treatment/disposal of biomedical waste by common bio-medical waste treatment facilities to clinical establishments | |||
| Hotel accommodation (value ≤ Rs 7500 per unit per day) | 12% with ITC | 5% without ITC | |
| Beauty and physical well-being services (group 99972) | 18% with ITC | 5% without ITC | |
| Paper | Mechanical wood pulp, chemical wood pulp (soda or sulphate), chemical wood pulp (sulphite), mixed mechanical/chemical pulp, recovered fiber pulps | 12% | 5% |
| Paper and paperboard packaging (boxes, pouches, cartons, trays, sacks, biodegradable bags) | |||
| Renewable Energy | Solar cookers and solar water heaters and systems | 12% | 5% |
| Renewable energy devices and parts including bio-gas plants, solar power devices, wind mills, waste-to-energy plants, solar lanterns, tidal energy devices, photovoltaic cells | |||
| Fuel cell motor vehicles including hydrogen vehicles based on fuel cell technology | |||
| Sports Goods And Toys | Gloves specially designed for sports | 12% | 5% |
| Toys like tricycles, scooters, pedal cars, parts and accessories (excluding electronic toys) | |||
| Playing cards, chess, carom, board games like ludo (excluding video game consoles and machines) | |||
| Sports goods other than general physical exercise equipment | |||
| Fishing rods, line fishing tackle; fish landing, butterfly nets, decoy birds (excluding headings 9208, 9705) | |||
| Textile | Sewing threads, yarns, wadding, felt, nonwovens, rubberized yarns and fibres (manmade filaments and staple) | 12% | 5% |
| Metallised, gimped yarns, chenille, twine, cordage, ropes (headings 5404, 5405) | |||
| Carpets and textile floor coverings (knotted, woven, tufted, felt) | |||
| Terry towelling, gauze, tulles, lace, tapestries, labels, badges, braids, embroidery, quilted textiles | |||
| Coated or impregnated textile fabrics, tyre cord fabric, wall coverings, painted canvas, wicks, tubing, belts | |||
| Technical textile products (felt, woven fabrics, bolting cloths, gaskets, washers), caps and hats | |||
| Quilted textile products and made-up textiles with value up to 2500 rupees, articles of apparel and clothing accessories with value up to 2500 rupees | 5%/12% | 5% | |
| Synthetic filament tow, staple fibers, waste of manmade fibers | 18% | 5% | |
| Tobacco | Bidi wrapper leaves (tendu), Indian katha | 18% | 5% |
| Wood | Particle boards including cement bonded, jute, rice husk, glass-fibre reinforced gypsum, sisal-fibre, bagasse, cotton stalk, and agricultural crop residue boards | 12% | 5% |
| Hoopwood, split poles, piles, pickets, stakes, roughly trimmed wooden sticks suitable for walking sticks, umbrellas, tool handles | |||
| Wood wool, wood flour, railway sleepers | |||
| Veneering sheets, plywood, laminated wood sheets including those for match splints (thickness ≤6 mm) | |||
| Bamboo flooring and bamboo wood building joinery | |||
| Wooden packing cases, boxes, crates, cable-drums, pallets, pallet collars, casks, barrels, vats, tubs, coopers' products | |||
| Wooden tools, handles, broom and brush bodies, boot/shoe lasts and trees | |||
| Wood marquetry, inlaid wood, caskets, jewellery/cutlery cases, statuettes, ornaments, wooden furniture | |||
| Other wooden articles including clothes hangers, spools, bobbins, sewing reels, match splints, pencil slats, boat parts, decorative domestic articles excluding wood paving blocks and densified wood | |||
| Natural cork (debacked or roughly squared), cork articles (corks, stoppers, shuttlecock bottoms), agglomerated cork and articles | |||
| Transportation Service | Transport of goods in containers by rail by persons other than Indian Railways | 12% with ITC | 5% without ITC |
| Renting of goods carriage with operator with fuel cost included | 12% with ITC | 5% with ITC (same line of Business) | |
| Multimodal transport of goods within India | 12% with ITC | 5% with restricted ITC (where no leg is through air) |
| Sector | Description of Goods and Services | Old Rate | New Rate |
| Coal | Coal, briquettes, ovoids, solid fuels | 5% | 18% |
| Lignite, brown coal, soft brown coal | |||
| Peat (initial coal form) | |||
| Construction | Portland cement and similar hydraulic cements | 28% | 18% |
| Construction Service | Composite works contracts for offshore oil/gas exploration and production | 12% with ITC | 18% with ITC |
| Composite earthwork contracts (75%+ value) for Government | |||
| Composite works contracts by subcontractors for Government | |||
| Consumer Electronics | Air-conditioning machines with fans and temp/humidity control | 28% | 18% |
| Household dish washing machines | |||
| Television sets, monitors, projectors, and related reception devices | |||
| Dutiable Articles For Personal Use | All dutiable articles for personal use | 28% | 18% |
| Footwear | Footwear valued above Rs. 2500 per pair | 18% | 18% |
| Job Work | Job work services not elsewhere specified (residual entry) | 12% with ITC | 18% with ITC |
| Local Delivery Services | Local delivery services (covered under SAC 996813 - Group Postal and Courier Services) | 18% with ITC | 18% with ITC (no change) |
| Miscellaneous Items | Other than natural menthol products (menthol variants as above) | 12% | 18% |
| Odoriferous preparations for burning excluding traditional incense (agarbattis, lobhan, dhoop variants) | |||
| Biodiesel (excluding that supplied for blending with HSD) | |||
| Goods related to petroleum exploration, mining, and specific contractual petroleum operations | |||
| Other Machinery | Spark-ignition and compression-ignition internal combustion piston engines (non-aircraft) | 28% | 18% |
| Engine parts primarily for engines of heading 8407 or 8408 | |||
| Pumps for dispensing fuel/lubricants at filling stations and pumps for engine cooling | |||
| Electric accumulators excluding Lithium-ion types, including separators | |||
| Electrical ignition/start equipment for spark/ compression ignition engines, generators, cut-outs | |||
| Other Services | Professional, technical, business services for petroleum crude/natural gas exploration, mining, drilling | 12% with ITC | 18% with ITC |
| Support services to petroleum crude/natural gas exploration, mining, drilling | |||
| Paper | Chemical wood pulp dissolving grades | 12% | 18% |
| Various uncoated paper and paperboard for writing, printing, graphic purposes, kraft paper | |||
| Specialty papers: greaseproof, glassine, composite, corrugated, creped, coated paper | |||
| Textile | Articles of apparel, clothing accessories, and made-up textile articles with value above 2500 rupees; cotton quilts and quilted textiles with value above 2500 rupees | 12% | 18% |
| Tobacco | Bidi | 28% | 18% |
| Transportation | New pneumatic tyres of rubber (excluding bicycles, cycle-rickshaws, tractor rear tyres, aircraft) | 28% | 18% |
| Road tractors for semi-trailers (>1800 cc engine) | |||
| Motor vehicles for transporting 10 or more persons (excluding bio-fuel exclusive buses) | |||
| Petrol, LPG, or CNG motor vehicles ≤1200 cc and length ≤4000 mm | |||
| Diesel motor vehicles ≤1500 cc and length ≤4000 mm | |||
| Factory-fitted ambulances | |||
| Three-wheeled vehicles | |||
| Hybrid vehicles (spark-ignition + electric motor) ≤1200 cc engine and length ≤4000 mm | |||
| Hybrid vehicles (compression-ignition + electric motor) ≤1500 cc engine and length ≤4000 mm | |||
| Motor goods vehicles (excluding refrigerated) | |||
| Chassis, bodies (including cabs), parts and accessories for motor vehicles (headings 8701 to 8705, excluding specified tractor parts) | |||
| Motorcycles (including mopeds) ≤350 cc engine capacity, auxiliary motor cycles, side-cars | |||
| Parts and accessories for vehicles heading 8711 | |||
| Rowing boats and canoes | |||
| Motor vehicle seats | |||
| Transportation Service | Air transport of passengers in classes other than economy | 12% with ITC | 18% with ITC |
| Passenger transport by motor vehicle with fuel cost included (not in same line of business) | |||
| Transport of goods in containers by rail by persons other than Indian Railways | |||
| Transportation of natural gas, petroleum crude, motor spirit, high-speed diesel or ATF by pipeline | |||
| Transport of goods by Goods Transport Agency (GTA) | |||
| Renting of motor vehicles with operator for passenger transport with fuel cost included (not in same line of business) | |||
| Renting of goods carriage with operator with fuel cost included | |||
| Multimodal transport of goods within India |
| Sector | Description of Goods and Services | Old Rate | New Rate |
| Food | Other non-alcoholic beverages | 18% | 40% |
| Pan masala | 28% | 40% | |
| Sugary and flavored beverages including carbonated drinks | |||
| Caffeinated beverages | |||
| Miscellaneous Items | Revolvers and pistols (excluding headings 9303, 9304) | 28% | 40% |
| Smoking pipes, cigar or cigarette holders and parts | |||
| Other Services | Admission to casinos, race clubs, sporting events (e.g., IPL) | 28% with ITC | 40% with ITC |
| Race club services for licensing bookmakers | |||
| Leasing or rental services (without operator) for goods attracting 40% GST | |||
| Betting, casinos, gambling, horse racing, lottery, online money gaming actionable claims | |||
| Tobacco | Unmanufactured tobacco, tobacco refuse (excluding tobacco leaves); Cigars, cheroots, cigarillos, cigarettes; other manufactured tobacco and substitutes including homogenised/reconstituted tobacco, extracts, essences | 28% | 40% |
| Products containing tobacco or nicotine substitutes intended for inhalation without combustion | |||
| Transportation | Motor cars and other passenger motor vehicles (other than above listed) | 28% | 40% |
| Hybrid vehicles (spark-ignition + electric motor) >1200 cc engine or length >4000 mm | |||
| Hybrid vehicles (compression-ignition + electric motor) >1500 cc engine or length >4000 mm | |||
| Motorcycles >350 cc engine capacity | |||
| Aircraft for personal use | |||
| Yachts and pleasure or sports vessels |
Note: The new GST rates are effective from September 22, 2025. These changes are subject to notification, as they were recommended by the GST Council and will be formally implemented through official government notifications.