New GST Rates List 2025: The Festive Season Tax Shake-Up Starting This Navratri

Live horses

12%

5%

Ultra-High Temperature (UHT) milk

5%

Nil

Condensed milk

12%

5%

Butter, ghee, butter oil, dairy spreads

12%

5%

Cheese

12%

5%

Chena or paneer (pre-packaged and labelled)

5%

Nil

Brazil nuts (dried)

12%

5%

Other dried nuts (almonds, hazelnuts, chestnuts, pistachios, pine nuts, etc.)

12%

5%

Dates, figs, pineapples, avocados, guavas, mangoes (dried)

12%

5%

Citrus fruits (dried)

12%

5%

Other dried fruits and nut mixtures (except tamarind)

12%

5%

Malt (roasted or not)

18%

5%

Starches, inulin

12%

5%

Vegetable saps, extracts, agar, thickeners

18%

5%

Bidi wrapper leaves (tendu)

18%

5%

Indian katha

18%

5%

Pig and poultry fat

12%

5%

Bovine, sheep, goat fats

12%

5%

Lard stearin, lard oil, tallow oil

12%

5%

Fish and marine mammal oils

12%

5%

Wool grease, lanolin

12%

5%

Other animal fats and oils

12%

5%

Hydrogenated animal or microbial fats and oils

12%

5%

Margarine, Linoxyn

18%

5%

Chemically modified fats and oils (inedible)

12%

5%

Glycerol (crude)

18%

5%

Vegetable waxes, beeswax, spermaceti

18%

5%

Degras and residues of wax/fats

18%

5%

Sausages and similar meat products

12%

5%

Preserved meat and fish

12%

5%

Extracts and juices of meat, fish, crustaceans

12%

5%

Refined sugar (flavoured/coloured/cubes)

12%

5%

Other sugars, syrups, caramel

18%

5%

Sugar confectionery

12–18%

5%

Cocoa butter, fat, oil

18%

5%

Cocoa powder

18%

5%

Chocolates

18%

5%

Malt extract, food preparations

18%

5%

Pasta, noodles, couscous

12%

5%

Pastry, cakes, biscuits & bakers’ wares, communion wafers

18%

5%

Corn flakes, bulgar wheat, FRK

18%

5%

Cakes, biscuits, pastries (not bread/roti)

18%

5%

Extruded savoury products

12%

5%

Pizza bread

5%

Nil

Roti, chapathi, khakhra

5%

Nil

Vegetables preserved in vinegar/acids

12%

5%

Tomato and mushroom preserves

12%

5%

Jams, jellies, marmalades

12%

5%

Coconut water (packaged)

12%

5%

Coffee/tea extracts, chicory

12–18%

5%

Yeasts, baking powders

12%

5%

Sauces, condiments, seasonings

12%

5%

Soups and broths

18%

5%

Paratha, parotta, other Indian breads

18%

Nil

Texturised vegetable proteins (soya bari), bari of pulses incl. mungodi, batters

12%

5%

Namkeens, bhujia, mixtures (packaged)

12%

5%

Pan masala

28%

40%

Diabetic foods

12%

5%

Drinking water (20L bottles)

12%

5%

Waters (mineral/aerated/unflavoured/no added sugar)

18%

5%

Flavoured or sweetened waters (incl. aerated)

28%

40%

Other non-alcoholic beverages

18%

40%

Plant-based milk drinks

18%

5%

Soya milk drinks

12%

5%

Fruit pulp/juice-based drinks (non-carbonated)

12%

5%

Carbonated fruit beverages

28%

40%

Beverages containing milk

12%

5%

Caffeinated beverages

28%

40%

Unmanufactured tobacco, tobacco refuse (other than leaves)

28%

40%

Cigars, cheroots, cigarillos, cigarettes

28%

40%

Bidis

28%

18%

Other manufactured tobacco & substitutes

28%

40%

Tobacco/nicotine products for inhalation (no combustion)

28%

40%

Marble & travertine blocks

12%

5%

Granite blocks

12%

5%

Cement (Portland/aluminous/slag/super sulphate etc.)

28%

18%

Coal, briquettes, solid fuels from coal

5%

18%

Lignite (excl. jet)

5%

18%

Peat (incl. peat litter)

5%

18%

Anaesthetics

12%

5%

Potassium iodate

12%

5%

Steam

12%

5%

Iodine

12%

5%

Medical grade oxygen

12%

5%

Sulphuric acid

18%

5%

Nitric acid

18%

5%

Ammonia

18%

5%

Medicinal grade hydrogen peroxide

12%

5%

Micronutrients under FCO 1985

12%

5%

Gibberellic acid

12%

5%

Natural menthol

12%

5%

Menthol derivatives (DTMO, DMO, peppermint/spearmint oil from natural menthol)

12%

18%

Agalsidase Beta, Imiglucerase, Eptacog alfa

5%

Nil

Onasemnogene abeparvovec, Asciminib, Mepolizumab, Pegylated Liposomal Irinotecan, Daratumumab, Teclistamab, Amivantamab, Alectinib, Risdiplam, Obinutuzumab, Polatuzumab vedotin, Entrectinib, Atezolizumab, Spesolimab, Velaglucerase Alpha, Agalsidase Alfa, Rurioctocog Alpha Pegol, Idursulphatase, Alglucosidase Alfa, Laronidase, Olipudase Alfa, Tepotinib

12%

Nil

All other drugs & medicines (incl. Fluticasone Furoate Umeclidinium Vilanterol, Brentuximab Vedotin, Ocrelizumab, Pertuzumab, Pertuzumab Trastuzumab, Faricimab)

12%

5%

Glands & other therapeutic organs/substances

12%

5%

Animal blood, antisera, toxins, cultures, immunological products

12%

5%

Medicaments (multi-ingredient; Ayurvedic/Unani/Siddha/homoeopathic/Bio-chemic)

12%

5%

Medicaments (retail packs incl. transdermal systems)

12%

5%

Wadding, gauze, bandages, dressings, plasters

12%

5%

Pharmaceutical goods (catgut, sutures, adhesives, laminaria tents, haemostatics, adhesion barriers, sterile pharma items except contraceptives)

12%

5%

Talcum powder, face powder

18%

5%

Hair oil, shampoo

18%

5%

Dental floss, toothpaste

18%

5%

Tooth powder

12%

5%

Shaving cream/lotion/aftershave

18%

5%

Toilet soap (non-industrial; bars/cakes/moulded)

18%

5%

Handcrafted candles

12%

5%

Bio-pesticides (Bt, Trichoderma, P. fluorescens, neem-based etc.)

12%

5%

Silicon wafers

12%

5%

All diagnostic kits & reagents

12%

5%

Biodiesel (other than supply to OMCs for blending)

12%

18%

Feeding bottles, plastic beads

12%

5%

Latex rubber thread

12%

5%

Rear tractor tyres & tubes

18%

5%

New pneumatic tyres (other than cycles/aircraft/tractor rear)

28%

18%

Tractor tyres & tubes

18%

5%

Nipples of feeding bottles

12%

5%

Surgical/medical examination rubber gloves

12%

5%

Erasers

5%

Nil

Rubber bands

12%

5%

Leather (bovine/sheep/lamb/others, further prepared)

12%

5%

Chamois, patent, metallised leather

12%

5%

Composition leather & leather waste

12%

5%

Handicraft handbags/pouches/purses/jewellery boxes

12%

5%

Handbags & shopping bags (cotton, jute)

12%

5%

Gloves specially designed for sports

12%

5%

Idols of wood/stone (incl. marble), metals (non-precious)

12%

5%

Boards of cement/jute/rice husk/gypsum/sisal/bagasse/cotton stalks/agri-residues

12%

5%

Hoopwood, split poles, stakes, wooden sticks (handles/umbrellas)

12%

5%

Wood wool, wood flour

12%

5%

Railway/tramway sleepers (wood)

12%

5%

Veneer sheets, plywood, match splints (≤6 mm)

12%

5%

Bamboo flooring

12%

5%

Handicraft wooden frames (paintings/mirrors/photos)

12%

5%

Wood packing cases/boxes/drums/pallets/collars

12%

5%

Handicraft carved wood products, inlay, barrels/vats

12%

5%

Casks, barrels, tubs, coopers’ products (wood)

12%

5%

Tools, handles, lasts, trees (wood)

12%

5%

Bamboo wood building joinery

12%

5%

Tableware & kitchenware of wood

12%

5%

Wood marquetry, inlaid items, jewellery/cutlery caskets, ornaments, wooden furniture articles (non-Ch. 94)

12%

5%

Handicraft wood ornaments, marquetry, lacquer (lathe/ambadi/sisal craft)

12%

5%

Other wood articles (hangers, spools, bobbins, paddles, decorative items, parts of tableware)

12%

5%

Natural cork (blocks/sheets/strips)

12%

5%

Articles of natural cork (corks/stoppers/shuttlecock bottoms)

12%

5%

Handicraft artware of cork (sholapith)

12%

5%

Agglomerated cork & articles

12%

5%

Uncoated paper & paperboard for exercise/graph/lab notebooks

12%

Nil

Paper sacks/bags & biodegradable bags

18%

5%

Carpets & textile floor coverings, knotted

12%

5%

Handmade/hand embroidered shawls

12%

5%

Hats (knitted/crocheted)

12%

5%

Umbrellas

12%

5%

Mathematical/geometry/colour boxes

12%

5%

Footwear priced up to ₹2,500

12%

5%

Bamboo furniture (handicraft)

12%

5%

Wooden furniture (handicraft; non-Ch. 94)

12%

5%

Metal furniture (handicraft/decorative; not mass-produced)

12%

5%

Plastic moulded furniture (handmade/handicraft; woven chairs/stools)

12%

5%

Cane & rattan furniture

12%

5%

Bamboo/cane/wooden handicraft items (tables/racks/almirahs/stools/partitions/cradles/swings/baby chairs)

12%

5%

Pottery & clay handicraft (kulhads/matkas/diyas/terracotta)

12%

5%

Ceramic tableware/kitchenware (handmade/decorative)

12%

5%

Ceramic statuettes & ornamental ceramic

12%

5%

Ceramic building bricks/blocks/tiles (handmade)

12%

5%

Earthenware (unglazed) handicraft items

12%

5%

Glass bangles (no gold/silver)

12%

Nil

Glass beads, imitation pearls (handmade)

12%

5%

Household glassware & indoor ornaments

18%

5%

Mirror-work handicrafts (with/without frames)

12%

5%

Stained glass handicrafts

12%

5%

Utensils of aluminium/copper/brass/bronze (traditional Indian)

12%

5%

Steel utensils (patila/belan/lota/handi etc.)

12%

5%

Handicraft metal tableware/kitchenware/pooja items

12%

5%

Copper handicrafts (bottles/glasses/trays/decorative artware)

12%

5%

Brass handicrafts (urli/lamps/decorative diyas/bells)

12%

5%

Iron & steel handicraft items (lanterns/stands/decor hangings)

12%

5%

Musical instruments (tabla/mridangam/veena/sitar/flute/shehnai/dholak etc.)

12%

5%

Traditional handloom/handicraft toys (wood/cloth/clay/metal)

12%

5%

Dolls & puppet handicrafts

12%

5%

Educational toys (non-electronic; handmade)

12%

5%

Handicraft games & puzzles (wood/clay/metal/cloth)

12%

5%

Television sets (all sizes)

28%

18%

Air-conditioners

28%

18%

Dishwashers

28%

18%

Refrigerators

28%

18%

Washing machines

28%

18%

Sewing machines

12%

5%

Vacuum cleaners

28%

18%

Microwave ovens

28%

18%

Electric cooking appliances (induction/rice cookers/heaters)

28%

18%

Food grinders/mixers/juicers

28%

18%

Hair dryers/straighteners/electric shavers

28%

18%

Electric irons

28%

18%

Lighting fittings & fixtures (decorative/household/commercial)

28%

18%

Tyres, tractor parts & other auto parts

18–28%

5–18%

Motorcycles up to 350cc

28%

18%

Motorcycles above 350cc

28%

40%

Scooters & mopeds

28%

18%

Three-wheelers (autos/e-rickshaws)

28%

18%

Cycles

12%

5%

Cars (small & mid-size)

28%

18%

SUVs & luxury cars

28%

40%

Electric vehicles (2W/3W/4W)

12%

5%

Ambulances

28%

18%

Buses & trucks

28%

18%

Contact lenses; spectacle lenses; spectacles

12%

5%

Revolvers & pistols

28%

40%

Aircraft (private jets/business aircraft/helicopters)

28%

40%

Yachts & pleasure vessels

28%

40%

Toys (tricycles/scooters/pedal cars/dolls)

12%

5%

Playing cards, chess board, carom board & other board games (excl. video game consoles/machines)

12%

5%

Tooth brushes incl. dental-plate brushes

18%

5%

Pencils, crayons, pastel, chalk

12%

Nil

Napkins

12%

5%

Antiques over 100 years

12%

5%

All drugs & medicines for personal use

12%

5%

Beauty & wellness (salons/parlours/spas/ayurvedic massage centres)

18%

5%

Fitness centres, gyms, yoga studios

18%

5%

Educational services (private tuition/coaching up to class 12)

18%

Nil

Vocational training & skill development

18%

Nil

Charitable hospital services & trusts (health/education)

12%

Nil

Hotels (room tariff ₹1,001–₹7,500 per day)

12%

5%

Cinema tickets (up to ₹100)

12%

5%

Cinema tickets (above ₹100)

18%

40%

Insurance premiums (life/health/general)

18%

Nil