New GST Rates 2025: Full List of Revised Items Effective from Navratri, September 22
New GST Rate Update: What Gets Cheaper, What Becomes Costlier.
The Goods and Services Tax (GST) rates are set for a major revamp. The GST Council has announced new changes that will impact a wide range of goods and services, aiming to simplify the overall tax structure. Several food items will become cheaper with rates dropping from 18% to 5%. The revised GST rates will be applicable from September 22, marking the first day of Navratri. However, products like gutkha, tobacco, and cigarettes remain excluded from these changes. With all this new Slab 40% also added. Now only New 3 slabs 5%, 18%, 40% will exists in India for New GST rates.
The GST Council confirmed that the new rates will bring most items into the 5% and 18% brackets, making taxation more straightforward for businesses and consumers. Finance Minister Nirmala Sitharaman clarified that while essential food items see relief, sin goods such as gutkha, tobacco, and cigarettes will not benefit from any rate cuts.
📌 Revised GST Rates 2025 – Effective from September 22 ,2025 (Navratri)
Category / Item Old GST Rate New GST Rate Impact
| Item | GST Rate Revision | Impact |
|---|---|---|
| Dairy & Milk Products | ||
| Ultra-High Temperature (UHT) milk | From 5% → Nil | ✅ Cheaper |
| Condensed milk | From 12% → 5% | ✅ Cheaper |
| Butter, ghee, butter oil, dairy spreads, Cheese | From 12% → 5% | ✅ Cheaper |
| Chena or paneer (pre-packaged and labelled) | From 5% → Nil | ✅ Cheaper |
| Fruits, Nuts & Agro Products | ||
| Live horses | From 12% → 5% | ✅ Cheaper |
| Brazil nuts (dried) | From 12% → 5% | ✅ Cheaper |
| Eatables dried nuts (almonds, hazelnuts, chestnuts, pistachios, pine nuts, etc.) | From 12% → 5% | ✅ Cheaper |
| Dates, figs, pineapples, avocados, guavas, mangoes (dried) | From 12% → 5% | ✅ Cheaper |
| Citrus fruits (dried) | From 12% → 5% | ✅ Cheaper |
| Other dried fruits and nut mixtures (except tamarind) | From 12% → 5% | ✅ Cheaper |
| Food Ingredients & Additives | ||
| Malt (roasted or not) | From 18% → 5% | ✅ Cheaper |
| Starches, inulin | From 12% → 5% | ✅ Cheaper |
| Vegetable saps, extracts, agar, thickeners | From 18% → 5% | ✅ Cheaper |
| Leaf & Plant Products | ||
| Bidi wrapper leaves (tendu) | From 18% → 5% | ✅ Cheaper |
| Indian katha | From 18% → 5% | ✅ Cheaper |
| Animal Fats & Oils | ||
| Pig and poultry fat | From 12% → 5% | ✅ Cheaper |
| Bovine, sheep, goat fats | From 12% → 5% | ✅ Cheaper |
| Lard stearin, lard oil, tallow oil | From 12% → 5% | ✅ Cheaper |
| Fish and marine mammal oils | From 12% → 5% | ✅ Cheaper |
| Wool grease, lanolin | From 12% → 5% | ✅ Cheaper |
| Other animal fats and oils | From 12% → 5% | ✅ Cheaper |
| Item / Service | GST Rate Revision | Impact |
|---|---|---|
| Pencils, crayons, pastels, chalk | From 12% → Nil | ✅ Cheaper |
| Napkins | From 12% → 5% | ✅ Cheaper |
| Antiques of an age exceeding 100 years | From 12% → 5% | ✅ Cheaper |
| All Drugs and medicines for personal use | From 12% → 5% | ✅ Cheaper |
| GST Revision List: Services | ||
| Beauty and wellness services (salons, parlours, spas, ayurvedic massage centres) | From 18% → 5% | ✅ Cheaper |
| Fitness centres, gyms, yoga studios | From 18% → 5% | ✅ Cheaper |
| Educational services (private tuition, coaching centres up to class 12) | From 18% → Nil | ✅ Cheaper |
| Vocational training institutes and skill development courses | From 18% → Nil | ✅ Cheaper |
| Charitable hospital services and trusts (health, education) | From 12% → Nil | ✅ Cheaper |
| Hotels (room tariff ₹1,001 – ₹7,500 per day) | From 12% → 5% | ✅ Cheaper |
| Cinema tickets (up to ₹100) | From 12% → 5% | ✅ Cheaper |
| Cinema tickets (above ₹100) | From 18% → 40% | ❌ Costlier |
| Item | GST Rate Revision | Impact |
|---|---|---|
| Hydrogenated animal or microbial fats and oils | From 12% → 5% | ✅ Cheaper |
| Margarine, Linoxyn | From 18% → 5% | ✅ Cheaper |
| Chemically modified fats and oils (inedible) | From 12% → 5% | ✅ Cheaper |
| Glycerol (crude) | From 18% → 5% | ✅ Cheaper |
| Vegetable waxes, beeswax, spermaceti | From 18% → 5% | ✅ Cheaper |
| Degras and residues of wax/fats | From 18% → 5% | ✅ Cheaper |
| Sausages and similar meat products | From 12% → 5% | ✅ Cheaper |
| Preserved meat and fish | From 12% → 5% | ✅ Cheaper |
| Extracts and juices of meat, fish, crustaceans | From 12% → 5% | ✅ Cheaper |
| Refined sugar (flavoured, coloured, cubes) | From 12% → 5% | ✅ Cheaper |
| Other sugars, syrups, caramel | From 18% → 5% | ✅ Cheaper |
| Sugar confectionery | From 12–18% → 5% | ✅ Cheaper |
| Cocoa butter, fat, oil | From 18% → 5% | ✅ Cheaper |
| Cocoa powder | From 18% → 5% | ✅ Cheaper |
| Chocolates | From 18% → 5% | ✅ Cheaper |
| Malt extract, food preparations | From 18% → 5% | ✅ Cheaper |
| Pasta, noodles, couscous | From 12% → 5% | ✅ Cheaper |
| Pastry, cakes, biscuits and other bakers’ wares, communion wafers | From 18% → 5% | ✅ Cheaper |
| Corn flakes, bulgar wheat, FRK | From 18% → 5% | ✅ Cheaper |
| Cakes, biscuits, pastries (not bread/roti) | From 18% → 5% | ✅ Cheaper |
| Extruded savoury products | From 12% → 5% | ✅ Cheaper |
| Pizza bread | From 5% → Nil | ✅ Cheaper |
| Item | GST Rate Revision | Impact |
|---|---|---|
| Roti, chapathi, khakhra | From 5% → Nil | ✅ Cheaper |
| Vegetables preserved in vinegar or acids | From 12% → 5% | ✅ Cheaper |
| Tomato and mushroom preserves | From 12% → 5% | ✅ Cheaper |
| Jams, jellies, marmalades | From 12% → 5% | ✅ Cheaper |
| Coconut water (packaged) | From 12% → 5% | ✅ Cheaper |
| Coffee, tea extracts, chicory | From 12–18% → 5% | ✅ Cheaper |
| Yeasts, baking powders | From 12% → 5% | ✅ Cheaper |
| Sauces, condiments, seasonings | From 12% → 5% | ✅ Cheaper |
| Soups and broths | From 18% → 5% | ✅ Cheaper |
| Ice cream, edible ice | From 18% → 5% | ✅ Cheaper |
| Paratha, parotta, other Indian breads | From 18% → Nil | ✅ Cheaper |
| Texturised vegetable proteins (soya bari), bari made of pulses including mungodi and batters | From 12% → 5% | ✅ Cheaper |
| Namkeens, bhujia, mixtures (packaged) | From 12% → 5% | ✅ Cheaper |
| Pan masala | From 28% → 40% | ❌ Costlier |
| New GST Rates: Beverages, Tobacco, Cement, Coal, Chemicals, Fertilizers, Medicines | ||
| Diabetic foods | From 12% → 5% | ✅ Cheaper |
| Drinking water (20L bottles) | From 12% → 5% | ✅ Cheaper |
| Waters (mineral, aerated, unflavoured, no added sugar) | From 18% → 5% | ✅ Cheaper |
| All flavoured or sweetened waters (including aerated waters) | From 28% → 40% | ❌ Costlier |
| Other non-alcoholic beverages | From 18% → 40% | ❌ Costlier |
| Plant-based milk drinks | From 18% → 5% | ✅ Cheaper |
| Soya milk drinks | From 12% → 5% | ✅ Cheaper |
| Fruit pulp or fruit juice-based drinks (non-carbonated) | From 12% → 5% | ✅ Cheaper |
| Carbonated fruit beverages | From 28% → 40% | ❌ Costlier |
| Beverages containing milk | From 12% → 5% | ✅ Cheaper |
| Caffeinated beverages | From 28% → 40% | ❌ Costlier |
| Item | GST Rate Revision | Impact |
|---|---|---|
| Tobacco & Related Products | ||
| Unmanufactured tobacco, tobacco refuse (other than leaves) | From 28% → 40% | ❌ Costlier |
| Cigars, cheroots, cigarillos, cigarettes | From 28% → 40% | ❌ Costlier |
| Bidis | From 28% → 18% | ✅ Cheaper |
| Other manufactured tobacco & substitutes | From 28% → 40% | ❌ Costlier |
| Tobacco/nicotine products for inhalation (without combustion) | From 28% → 40% | ❌ Costlier |
| Building Materials | ||
| Marble and travertine blocks | From 12% → 5% | ✅ Cheaper |
| Granite blocks | From 12% → 5% | ✅ Cheaper |
| Cement (Portland, aluminous, slag, super sulphate, etc.) | From 28% → 18% | ✅ Cheaper |
| Coal & Fuels | ||
| Coal, briquettes, solid fuels from coal | From 5% → 18% | ❌ Costlier |
| Lignite (excluding jet) | From 5% → 18% | ❌ Costlier |
| Peat (including peat litter) | From 5% → 18% | ❌ Costlier |
| Medicines & Medical Supplies | ||
| Anaesthetics | From 12% → 5% | ✅ Cheaper |
| Potassium Iodate | From 12% → 5% | ✅ Cheaper |
| Steam | From 12% → 5% | ✅ Cheaper |
| Iodine | From 12% → 5% | ✅ Cheaper |
| Medical grade oxygen | From 12% → 5% | ✅ Cheaper |
| Chemicals & Fertilizers | ||
| Sulphuric acid | From 18% → 5% | ✅ Cheaper |
| Nitric acid | From 18% → 5% | ✅ Cheaper |
| Ammonia | From 18% → 5% | ✅ Cheaper |
| Medicinal grade hydrogen peroxide | From 12% → 5% | ✅ Cheaper |
| Micronutrients under Fertilizer Control Order 1985 | From 12% → 5% | ✅ Cheaper |
| Gibberellic acid | From 12% → 5% | ✅ Cheaper |
| Menthol & Derivatives | ||
| Natural menthol | From 12% → 5% | ✅ Cheaper |
| Menthol derivatives (DTMO, DMO, peppermint oil, spearmint oil, etc. from natural menthol) | From 12% → 18% | ❌ Costlier |
| Special Medicines | ||
| Drugs and medicines – Agalsidase Beta, Imiglucerase, Eptacog alfa | From 5% → Nil | ✅ Cheaper |
| Drugs and medicines – Advanced (Onasemnogene abeparvovec, Asciminib, Mepolizumab, etc.) | From 12% → Nil | ✅ Cheaper |
| All other drugs and medicines (including Fluticasone Furoate + Umeclidinium + Vilanterol, Brentuximab Vedotin, etc.) | From 12% → 5% | ✅ Cheaper |
| Medical & Pharmaceutical Goods | ||
| Glands and other therapeutic organs/substances | From 12% → 5% | ✅ Cheaper |
| Animal blood, antisera, toxins, cultures, immunological products | From 12% → 5% | ✅ Cheaper |
| Medicaments (multi-ingredient, Ayurvedic, Unani, Siddha, homoeopathic, Bio-chemic) | From 12% → 5% | ✅ Cheaper |
| Medicaments (packaged for retail sale, including transdermal systems) | From 12% → 5% | ✅ Cheaper |
| Wadding, gauze, bandages, dressings, plasters | From 12% → 5% | ✅ Cheaper |
| Pharmaceutical goods (catgut, sutures, adhesives, laminaria tents, haemostatics, adhesion barriers, sterile pharma items except contraceptives) | From 12% → 5% | ✅ Cheaper |
| Item | GST Rate Revision | Impact |
|---|---|---|
| Clothing & Accessories | ||
| Whether or not made up | From 12% → 5% | ✅ Cheaper |
| Handmade/hand embroidered shawls | From 12% → 5% | ✅ Cheaper |
| Hats (knitted/crocheted) | From 12% → 5% | ✅ Cheaper |
| Umbrellas | From 12% → 5% | ✅ Cheaper |
| Mathematical boxes, geometry boxes and colour boxes | From 12% → 5% | ✅ Cheaper |
| Footwear, Furniture, Ceramics, Glassware & Household Goods | ||
| Footwear priced up to ₹2,500 | From 12% → 5% | ✅ Cheaper |
| Bamboo furniture (handicraft) | From 12% → 5% | ✅ Cheaper |
| Wooden furniture (handicraft, non-chapter 94) | From 12% → 5% | ✅ Cheaper |
| Metal furniture (handicraft, decorative, not mass-produced) | From 12% → 5% | ✅ Cheaper |
| Plastic moulded furniture (handmade/handicraft, woven chairs, stools) | From 12% → 5% | ✅ Cheaper |
| Cane and rattan furniture | From 12% → 5% | ✅ Cheaper |
| Bamboo, cane, wooden handicraft items (tables, racks, almirahs, stools, partitions, cradles, swings, baby chairs) | From 12% → 5% | ✅ Cheaper |
| Item | GST Rate Revision | Impact |
|---|---|---|
| Vehicles | ||
| Cycles | From 12% → 5% | ✅ Cheaper |
| Cars (small and mid-size) | From 28% → 18% | ✅ Cheaper |
| SUVs and luxury cars | From 28% → 40% | ❌ Costlier |
| Electric vehicles (2W, 3W, 4W) | From 12% → 5% | ✅ Cheaper |
| Ambulances | From 28% → 18% | ✅ Cheaper |
| Buses and trucks | From 28% → 18% | ✅ Cheaper |
| Opticals & Arms | ||
| Contact lenses; Spectacle lenses, Spectacles | From 12% → 5% | ✅ Cheaper |
| Revolvers and pistols | From 28% → 40% | ❌ Costlier |
| Luxury Transport | ||
| Aircraft (private jets, business aircraft, helicopters) | From 28% → 40% | ❌ Costlier |
| Yachts and pleasure vessels | From 28% → 40% | ❌ Costlier |
| Toys & Personal Care | ||
| Toys like tricycles, scooters, pedal cars, dolls | From 12% → 5% | ✅ Cheaper |
| Playing cards, chess board, carom board and other board games (other than Video game consoles and Machines) | From 12% → 5% | ✅ Cheaper |
| Tooth brushes including dental-plate brushes
Insurance premiums (life, health, general insurance) |
From 18% → 5%
From 18% to nil |
✅ Cheaper
✅ Cheaper
|