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For businessesRates reviewed September 2026
GST Rate Change Finder: Old vs New GST Rates 2025
The 2025 GST rate reset moved India from the earlier multi-slab feel of 5, 12, 18 and 28 percent into a simpler working structure: nil, 5 percent, 18 percent and a 40 percent demerit rate for selected luxury and sin goods. The change was recommended at the 56th GST Council meeting on 3 September 2025 and implemented from 22 September 2025 for services and for goods other than the deferred tobacco-linked items.
This finder is built for the practical question finance teams ask during rate-master clean-up: what was the old rate, what is the new rate, and how much does that change move the tax on a given taxable value? Pick a high-impact item or service, enter the taxable value, and the page shows the old tax, the new tax and the CGST-SGST or IGST split.
Use this as a working aid for common rate-change buckets, not as a substitute for classification. The final rate depends on the exact HSN or SAC entry, exemptions, conditions such as no-ITC rates, and compensation cess. For a live SKU master, confirm the exact line on the CBIC GST rates portal or the relevant notification before changing billing software.
GST Rate Change Finder
Applicable GST rate
18%
₹18,000 current GST on ₹1,00,000; invoice value ₹1,18,000
- Selected bucketConstruction
- Cement
- HSN / SAC guide
- 2523
- Effective dategeneral implementation date
- 22 September 2025
- Old GST rate
- 28%
- New GST rate
- 18%
- Applicable rate for this dateusing the notified new bucket
- 18%
- Old tax on this value
- ₹28,000
- Tax impact after changeRate reduced
- ₹10,000 lower
- Current CGST (9%)
- ₹9,000
- Current SGST (9%)
- ₹9,000
- Construction-sector reduction from the 56th GST Council release.
- The finder estimates GST only on taxable value and does not compute compensation cess.
- Use the CBIC GST rates portal or the notification text for exact HSN/SAC classification before changing live invoices.
The formula
Tax impact = Taxable value x (New GST rate - Old GST rate) / 100; Current tax = Taxable value x applicable rate / 100
- Old GST rate
- The rate that generally applied before the 22 September 2025 rate rationalisation, based on the official rate-change bucket.
- New GST rate
- The rate recommended by the 56th GST Council and notified for the selected goods or services.
- Applicable rate
- The old rate before the effective date, the new rate on or after it, except where implementation was deferred for notified tobacco-linked goods.
The finder ignores compensation cess in the rupee impact unless the note for that item says a cess transition or separate levy must be checked.
How to calculate it
- 1
Choose the closest official bucket
Start with the HSN, SAC or product family that matches your invoice line. The dropdown uses high-impact buckets from the GST Council release and FAQs, so it is useful for rate-master triage before you verify exact classification.
- 2
Enter the taxable value
Use the value before GST, not the invoice total. If your price is GST-inclusive, first strip tax out with the GST calculator and then bring the taxable value back here.
- 3
Check the date of supply
The new rates generally apply from 22 September 2025. A supply before that date uses the old bucket; a supply on or after that date uses the notified new bucket unless the official transition note keeps the old rate running.
- 4
Read the place-of-supply split
For an intra-state supply the current rate is split equally into CGST and SGST or UTGST. For an inter-state supply, import or zero-rated supply, the full rate appears as IGST.
- 5
Rebuild the billing master
After a rate falls or rises, update product masters, price lists, e-invoice mappings and POS tax codes. Keep a dated audit trail showing the old rate, new rate and source notification for every changed SKU.
- 6
Verify exceptions before filing
No-ITC conditions, MRP rules, compensation cess and sector-specific carve-outs can change the accounting answer even when the headline GST rate looks simple. Confirm material cases with the CBIC rate finder or your Chartered Accountant before filing returns.
Major GST rate changes effective from 22 September 2025
| Goods or services | Old rate | New rate | Official note |
|---|---|---|---|
| UHT milk | 5% | Nil | Moved to exempt/nil rate |
| Pre-packaged chena or paneer | 5% | Nil | Moved to exempt/nil rate |
| Individual life and health insurance | 18% | Nil | Output exempt; related ITC reversal may apply |
| Hair oil, soap, shampoo, toothbrushes and toothpaste | 12% or 18% | 5% | Common-man goods bucket |
| Packaged namkeens, pasta, chocolates, coffee, butter and ghee | 12% or 18% | 5% | Food items rationalised downward |
| Other drugs and medicines | 12% | 5% | Separate lifesaving-drug exemptions also apply |
| Medical devices and apparatus | 12% or 18% | 5% | Many healthcare apparatus entries moved to 5% |
| Cement | 28% | 18% | Construction-sector reduction |
| Small cars and motorcycles up to 350cc | 28% | 18% | Auto-sector reduction |
| Pan masala, aerated drinks, large cars, yachts and casinos | 28% | 40% | Demerit-rate bucket; cess must be checked |
Worked example
- Item
- Cement
- Taxable value
- Rs. 1,00,000
- Old rate
- 28%
- New rate
- 18%
- Place of supply
- Intra-state
- Old GST = Rs. 1,00,000 x 28% = Rs. 28,000
- New GST = Rs. 1,00,000 x 18% = Rs. 18,000
- Tax impact = Rs. 18,000 - Rs. 28,000 = -Rs. 10,000
- Intra-state supply at 18% splits into 9% CGST and 9% SGST
- CGST = Rs. 9,000 and SGST = Rs. 9,000 after the rate change
For a Rs. 1,00,000 taxable cement supply after 22 September 2025, GST falls by Rs. 10,000 and the current tax is Rs. 18,000.
Search HSN/SAC rate changes
Complete old-rate to new-rate list from the 2025 GST reform table, including goods HSN codes and service SAC entries. Use search for a code, product name, service, old rate or new rate.
Showing 494 of 494 rate changes
| HSN / SAC | Description | Old rate | New rate |
|---|---|---|---|
| 01012100 | Live horses | 12% | 5% |
| 010129 | Others | 12% | 5% |
| 0401 | Ultra-High Temperature (UHT) milk | 5% | Nil |
| 04029110 | Condensed milk | 12% | 5% |
| 04029920 | Condensed milk | 12% | 5% |
| 0405 | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 12% | 5% |
| 0406 | Cheese | 12% | 5% |
| 0406 | Chena or paneer, pre-packaged and labelled | 5% | Nil |
| 0801 | Brazil nuts, dried, whether or not Shelled or Peeled | 12% | 5% |
| 0802 | Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts | 12% | 5% |
| 0804 | Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried | 12% | 5% |
| 0805 | Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried | 12% | 5% |
| 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 (other than dried tamarind) | 12% | 5% |
| 1107 | Malt, whether or not roasted | 18% | 5% |
| 1108 | Starches; inulin | 12% | 5% |
| 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products | 18% | 5% |
| 14049010 | Bidi wrapper leaves (tendu) | 18% | 5% |
| 14049050 | Indian katha | 18% | 5% |
| 1501 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 | 12% | 5% |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | 12% | 5% |
| 1503 | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 12% | 5% |
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | 12% | 5% |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | 12% | 5% |
| 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 12% | 5% |
| 1516 | Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | 12% | 5% |
| 1517 | Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | 12% | 5% |
| 151710 | All goods i.e. Margarine, Linoxyn | 18% | 5% |
| 1518 | Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included | 12% | 5% |
| 15200000 | Glycerol, crude; glycerol waters and glycerol lyes | 18% | 5% |
| 1521 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured | 18% | 5% |
| 1522 | Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes | 18% | 5% |
| 1601 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products | 12% | 5% |
| 1602 | Other prepared or preserved meat, meat offal, blood or insects | 12% | 5% |
| 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 12% | 5% |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | 12% | 5% |
| 1605 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved | 12% | 5% |
| 170191 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes | 12% | 5% |
| 170199 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes | 12% | 5% |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; (other than artificial honey, whether or not mixed with natural honey); caramel | 18% | 5% |
| 1704 | Sugar boiled confectionery | 12% | 5% |
| 1704 | Sugar confectionery | 18% | 5% |
| 1804 | Cocoa butter, fat and oil | 18% | 5% |
| 1805 | Cocoa powder, not containing added sugar or sweetening matter | 18% | 5% |
| 1806 | Chocolates and other food preparations containing cocoa | 18% | 5% |
| 1901 [other than 1901 20 00] | Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included | 18% | 5% |
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | 12% | 5% |
| 1904 | [other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes, Fortified Rice Kernel (FRK) | 18% | 5% |
| 1905 | Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products (other than bread, pizza bread, khakhra, chapathi, roti) | 18% | 5% |
| 19059030 | Extruded or expanded products, savoury or salted | 12% | 5% |
| 1905 | Pizza bread | 5% | Nil |
| 1905 or 2106 | Khakhra, chapathi or roti | 5% | Nil |
| 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 12% | 5% |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 12% | 5% |
| 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 12% | 5% |
| 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 12% | 5% |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 12% | 5% |
| 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) | 12% | 5% |
| 2007 | Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | 12% | 5% |
| 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits | 12% | 5% |
| 2009 | Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | 12% | 5% |
| 20098990 | Tender coconut water, pre-packaged and labelled | 12% | 5% |
| 210111 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 18% | 5% |
| 21011200 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 18% | 5% |
| 210120 | All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate | 18% | 5% |
| 210130 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 12% | 5% |
| 2102 | Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders | 12% | 5% |
| 2103 | All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings | 12% | 5% |
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations | 18% | 5% |
| 21050000 | Ice cream and other edible ice, whether or not containing cocoa | 18% | 5% |
| 2106 | Paratha, parotta and other Indian breads by any name called | 18% | Nil |
| 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters | 12% | 5% |
| 210690 | Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled | 12% | 5% |
| 21069020 | Pan masala* | 28% | 40% |
| 21069091 | Diabetic foods | 12% | 5% |
| 2106 | Food preparations not elsewhere specified or included | 18% | 5% |
| 2201 | Drinking water packed in 20 litre bottles | 12% | 5% |
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 18% | 5% |
| 220210 | All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured | 28% | 40% |
| 22029100, | Other non-alcoholic beverages | 18% | 40% |
| 220299 | Other non-alcoholic beverages | 18% | 40% |
| 2202 99 | Plant-based milk drinks, ready for direct consumption as beverages | 18% | 5% |
| 22029910 | Soya milk drinks | 12% | 5% |
| 22029920 | Fruit pulp or fruit juice based drinks (other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice) | 12% | 5% |
| 2202 | Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice | 28% | 40% |
| 22029930 | Beverages containing milk | 12% | 5% |
| 22029990 | Caffeinated Beverages | 28% | 40% |
| 2401* | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | 28% | 40% |
| 2402* | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 28% | 40% |
| 2403* | Bidis | 28% | 18% |
| 2403* | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences | 28% | 40% |
| 24041100* | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion | 28% | 40% |
| 24041900* | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion | 28% | 40% |
| 25151210 | Marble and travertine blocks | 12% | 5% |
| 2516 | Granite blocks | 12% | 5% |
| 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 28% | 18% |
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 5% | 18% |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 5% | 18% |
| 2703 | Peat (including peat litter), whether or not agglomerated | 5% | 18% |
| 28 | Anaesthetics | 12% | 5% |
| 28 | Potassium Iodate | 12% | 5% |
| 28 | Steam | 12% | 5% |
| 280120 | Iodine | 12% | 5% |
| 28044010 | Medical grade oxygen | 12% | 5% |
| 2807 | Sulphuric acid | 18% | 5% |
| 2808 | Nitric acid | 18% | 5% |
| 2814 | Ammonia | 18% | 5% |
| 2847 | Medicinal grade hydrogen peroxide | 12% | 5% |
| 28 or 38 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 | 12% | 5% |
| 29 or 380893 | Gibberellic acid | 12% | 5% |
| 29061110 | Natural menthol | 12% | 5% |
| 29061110, | Following goods from natural menthol namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 12% | 5% |
| 29061130 | Following goods from natural menthol namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 12% | 5% |
| 29063301 | Following goods from natural menthol namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 12% | 5% |
| 29061190 | Other than natural menthol | 12% | 18% |
| 29061190, | Following goods made from other than natural menthol, namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 12% | 18% |
| 29061130 | Following goods made from other than natural menthol, namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 12% | 18% |
| 29063301 | Following goods made from other than natural menthol, namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 12% | 18% |
| 30 | The following drugs and medicines 1 Agalsidase Beta 2 Imiglucerase 3 Eptacog alfa activated recombinant coagulation factor VIIa | 5% | Nil |
| 30 | The following drugs and medicines 1 Onasemnogene abeparvovec 2 Asciminib 3 Mepolizumab 4 Pegylated Liposomal Irinotecan 5 Daratumumab 6 Daratumumab subcutaneous 7 Teclistamab 8 Amivantamab 9 Alectinib 10 Risdiplam 11 Obinutuzumab 12 Polatuzumab vedotin 13 Entrectinib 14 Atezolizumab 15 Spesolimab 16 Velaglucerase Alpha 17 Agalsidase Alfa 18 Rurioctocog Alpha Pegol 19 Idursulphatase 20 Alglucosidase Alfa 21 Laronidase 22 Olipudase Alfa 23 Tepotinib 24 Avelumab 25 Emicizumab 26 Belumosudil 27 Miglustat 28 Velmanase Alfa 29 Alirocumab 30 Evolocumab 31Cystamine Bitartrate 32 CI-Inhibitor injection 33 Inclisiran | 12% | Nil |
| 30 | All Drugs and medicines including: i. Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI ii. Brentuximab Vedotin iii. Ocrelizumab (iv) Pertuzumab v. Pertuzumab + trastuzumab (vi) Faricimab | 12% | 5% |
| 3001 | Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included | 12% | 5% |
| 3002 | Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products | 12% | 5% |
| 3003 | Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments | 12% | 5% |
| 3004 | Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio- chemic systems medicaments, put up for retail sale | 12% | 5% |
| 3005 | Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes | 12% | 5% |
| 3006 | Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] | 12% | 5% |
| 3304 | Talcum powder, Face powder | 18% | 5% |
| 3305 | Hair oil, shampoo | 18% | 5% |
| 3306 | Dental floss, toothpaste | 18% | 5% |
| 33061010 | Tooth powder | 12% | 5% |
| 3307 | Shaving cream, shaving lotion, aftershave lotion | 18% | 5% |
| 33074100 | Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani) | 12% | 18% |
| 3401 | Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes | 18% | 5% |
| 3406 | Candles, tapers and the like | 12% | 5% |
| 3406 | Handcrafted candles | 12% | 5% |
| 3503 | Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 | 18% | 5% |
| 3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches | 18% | 5% |
| 36050010 | All goods-safety matches | 12% | 5% |
| 3701 | Photographic plates and film for x-ray for medical use | 12% | 5% |
| 3705 | Photographic plates and films, exposed and developed, other than cinematographic film | 12% | 5% |
| 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films | 12% | 5% |
| 3808 | The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan | 12% | 5% |
| 3818 | Silicon wafers | 12% | 5% |
| 3822 | All diagnostic kits and reagents | 12% | 5% |
| 3826 | Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) | 12% | 18% |
| 3926 | Feeding bottles; Plastic beads | 12% | 5% |
| 4007 | Latex Rubber Thread | 12% | 5% |
| 4011 | Rear tractor tyres and rear tractor tyre tubes | 18% | 5% |
| 4011 | New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft] | 28% | 18% |
| 40117000 | Tyre for tractors | 18% | 5% |
| 40139049 | Tube for tractor tyres | 18% | 5% |
| 4014 | Nipples of feeding bottles | 12% | 5% |
| 4015 | Surgical rubber gloves or medical examination rubber gloves | 12% | 5% |
| 4016 | Erasers | 5% | Nil |
| 4016 | Rubber bands | 12% | 5% |
| 4107 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 4112 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 4113 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | 12% | 5% |
| 4115 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | 12% | 5% |
| 420222 | Handicraft- Handbags including pouches and purses; jewellery box | 12% | 5% |
| 420229 | Handicraft- Handbags including pouches and purses; jewellery box | 12% | 5% |
| 42023110 | Handicraft- Handbags including pouches and purses; jewellery box | 12% | 5% |
| 42023190 | Handicraft- Handbags including pouches and purses; jewellery box | 12% | 5% |
| 420232 | Handicraft- Handbags including pouches and purses; jewellery box | 12% | 5% |
| 420239 | Handicraft- Handbags including pouches and purses; jewellery box | 12% | 5% |
| 42022220 | Hand bags and shopping bags, of cotton | 12% | 5% |
| 42022230 | Hand bags and shopping bags, of jute | 12% | 5% |
| 4203 | Gloves specially designed for use in sports | 12% | 5% |
| 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 12% | 5% |
| 44 or any Chapter | The following goods, namely: - a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues | 12% | 5% |
| 4404 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like | 12% | 5% |
| 4405 | Wood wool; wood flour | 12% | 5% |
| 4406 | Railway or tramway sleepers (cross-ties) of wood | 12% | 5% |
| 4408 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] | 12% | 5% |
| 4409 | Bamboo flooring | 12% | 5% |
| 4414 | Handicraft- Wooden frames for painting, photographs, mirrors etc | 12% | 5% |
| 4415 | Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood | 12% | 5% |
| 4416, | Handicraft- Carved wood products, art ware/ decorative articles of wood (including inlay work, casks, barrel, vats) | 12% | 5% |
| 44219990 | Handicraft- Carved wood products, art ware/ decorative articles of wood (including inlay work, casks, barrel, vats) | 12% | 5% |
| 4416 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves | 12% | 5% |
| 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 12% | 5% |
| 4418 | Bamboo wood building joinery | 12% | 5% |
| 4419 | Tableware and Kitchenware of wood | 12% | 5% |
| 4420 | Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 | 12% | 5% |
| 4420 | Handicraft- Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] | 12% | 9988 |
| 4421 | Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] | 12% | 5% |
| 45020000 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) | 12% | 5% |
| 4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom | 12% | 5% |
| 45039090 | Handicraft- Art ware of cork [including articles of sholapith] | 12% | 5% |
| 450490 | Handicraft- Art ware of cork [including articles of sholapith] | 12% | 5% |
| 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 12% | 5% |
| 4701 | Mechanical wood pulp | 12% | 5% |
| 4702 | Chemical wood pulp, dissolving grades | 12% | 18% |
| 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades | 12% | 5% |
| 4704 | Chemical wood pulp, sulphite, other than dissolving grades | 12% | 5% |
| 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 12% | 5% |
| 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 12% | 5% |
| 4802 | Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks | 12% | Nil |
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than Uncoated paper and paperboard for exercise book, graph book, laboratory notebook and notebooks] | 12% | 18% |
| 4802 | Hand-made paper and paperboard | 12% | 5% |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 12% | 18% |
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 12% | 18% |
| 48062000 | Greaseproof papers | 12% | 18% |
| 48064010 | Glassine papers | 12% | 18% |
| 4807 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 12% | 18% |
| 4808 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 | 12% | 18% |
| 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size | 12% | 18% |
| 481730 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 12% | 5% |
| 481910 | Cartons, boxes and cases of,- a. Corrugated paper or paper boards; or b. Non-corrugated paper or paper board | 12% | 5% |
| 481920 | Cartons, boxes and cases of,- a. Corrugated paper or paper boards; or b. Non-corrugated paper or paper board | 12% | 5% |
| 4820 | Exercise book, graph book, & laboratory note book and notebooks | 12% | Nil |
| 4823 | Paper pulp moulded trays | 12% | 5% |
| 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 12% | 5% |
| 48 | Paper Sacks/Bags and bio degradable bags | 18% | 5% |
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 12% | Nil |
| 5401 | Sewing thread of manmade filaments, whether or not put up for retail sale | 12% | 5% |
| 5402, | Synthetic or artificial filament yarns | 12% | 5% |
| 5403 | Synthetic or artificial filament yarns | 12% | 5% |
| 5404 | Synthetic or artificial filament yarns | 12% | 5% |
| 5405 | Synthetic or artificial filament yarns | 12% | 5% |
| 5406 | Synthetic or artificial filament yarns | 12% | 5% |
| 5402, | All goods | 18% | 5% |
| 5404 | All goods | 18% | 5% |
| 5406 | All goods | 18% | 5% |
| 5403, | All goods | 18% | 5% |
| 5405 | All goods | 18% | 5% |
| 5406 | All goods | 18% | 5% |
| 5501 | Synthetic or artificial filament tow | 18% | 5% |
| 5502 | Synthetic or artificial filament tow | 18% | 5% |
| 5503, | Synthetic or artificial staple fibres | 18% | 5% |
| 5504 | Synthetic or artificial staple fibres | 18% | 5% |
| 5506 | Synthetic or artificial staple fibres | 18% | 5% |
| 5507 | Synthetic or artificial staple fibres | 18% | 5% |
| 5505 | Waste of manmade fibres | 18% | 5% |
| 5508 | Sewing thread of manmade staple fibres | 12% | 5% |
| 5509 | Yarn of manmade staple fibres | 12% | 5% |
| 5510 | Yarn of manmade staple fibres | 12% | 5% |
| 5511 | Yarn of manmade staple fibres | 12% | 5% |
| 5601 | Wadding of textile materials and articles thereof; such as absorbent cotton wool (except cigarette filter rods) | 12% | 5% |
| 5602 | Felt, whether or not impregnate, coated, covered or laminated | 12% | 5% |
| 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated | 12% | 5% |
| 5604 | Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics | 12% | 5% |
| 5605 | Metallised yarn, whether or not gimped, being textile yarn or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal | 12% | 5% |
| 5606 | Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn | 12% | 5% |
| 5607 | Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics | 12% | 5% |
| 5609 | Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir] | 12% | 5% |
| 5701 | Carpets and other textile floor coverings, knotted, whether or not made up | 12% | 5% |
| 5702 | Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including Kelem, Schumacks, Karamanie and similar hand-woven rugs | 12% | 5% |
| 5703 | Carpets and other textile floor coverings (including Turf), tufted, whether or not made up | 12% | 5% |
| 5704 | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up | 12% | 5% |
| 5705 | Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom | 12% | 5% |
| 5802 | Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 | 12% | 5% |
| 5803 | Gauze, other than narrow fabrics of heading 5806 | 12% | 5% |
| 5804 | Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 | 12% | 5% |
| 5805 | Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up | 12% | 5% |
| 5807 | Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered | 12% | 5% |
| 5808 | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles | 12% | 5% |
| 5809 | Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders | 12% | 5% |
| 5810 | Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like | 12% | 5% |
| 5811 | Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 | 12% | 5% |
| 5901 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | 12% | 5% |
| 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon | 12% | 5% |
| 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | 12% | 5% |
| 5904 | Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | 12% | 5% |
| 5905 | Textile wall coverings | 12% | 5% |
| 5906 | Rubberised textile fabrics, other than those of heading 5902 | 12% | 5% |
| 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | 12% | 5% |
| 5908 | Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated | 12% | 5% |
| 5909 | Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials | 12% | 5% |
| 5910 | Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material | 12% | 5% |
| 5911 | Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles | 12% | 5% |
| 6117 | Handmade/hand embroidered shawls | 12% | 5% |
| 6214 | Handmade/hand embroidered shawls | 12% | 5% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 12% | 18% |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 12% | 18% |
| 63 [other than | 6309] Other made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags] | 12% | 18% |
| 64 | Footwear of sale value not exceeding Rs.2500 per pair | 12% | 5% |
| 6501 | Textile caps | 12% | 5% |
| 6505 | Hats (knitted/crocheted) or made up from lace or other textile fabrics | 12% | 5% |
| 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | 12% | 5% |
| 6602 | Whips, riding-crops and the like | 12% | 5% |
| 6603 | Parts, trimmings and accessories of articles of heading 6601 or 6602 | 12% | 5% |
| 6701 | Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) | 12% | 5% |
| 68 | Sand lime bricks or Stone inlay work | 12% | 5% |
| 6802 | Handicraft Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone | 12% | 5% |
| 6802 | Handicraft -Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 12% | 5% |
| 68159990 | Handicraft -Stone art ware, stone inlay work | 12% | 5% |
| 6911 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 12% | 5% |
| 6912 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 12% | 5% |
| 69120010 | Handicraft-Tableware and kitchenware of clay and terracotta, other clay articles | 12% | 5% |
| 69120020 | Handicraft-Tableware and kitchenware of clay and terracotta, other clay articles | 12% | 5% |
| 6913 | Handicraft-Statues and other ornamental articles | 12% | 5% |
| 69139000 | Handicraft-Statuettes & other ornamental ceramic articles (incl blue potteries) | 12% | 5% |
| 70099200 | Handicraft-Ornamental framed mirrors | 12% | 5% |
| 701510 | Glasses for corrective spectacles and flint buttons | 12% | 5% |
| 70189010 | Handicraft-Glass statues [other than those of crystal] | 12% | 5% |
| 70200090 | Handicraft-Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] | 12% | 5% |
| 7020 | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns | 12% | 5% |
| 7310 or 7326 | Mathematical boxes, geometry boxes and colour boxes | 12% | 5% |
| 7310 | Milk cans made of Iron, Steel, or Aluminium | 12% | 5% |
| 7323 | Milk cans made of Iron, Steel, or Aluminium | 12% | 5% |
| 7612 | Milk cans made of Iron, Steel, or Aluminium | 12% | 5% |
| 7615 | Milk cans made of Iron, Steel, or Aluminium | 12% | 5% |
| 7317 | Animal shoe nails | 12% | 5% |
| 7319 | Sewing needles | 12% | 5% |
| 7321 or 8516 | Solar cookers | 12% | 5% |
| 7321 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel | 12% | 5% |
| 7323 | Table, kitchen or other household articles of iron & steel; Utensils | 12% | 5% |
| 73269099 | Handicraft -Art ware of iron | 12% | 5% |
| 7418 | Table, kitchen or other household articles of copper; Utensils | 12% | 5% |
| 74198030 | Brass Kerosene Pressure Stove | 12% | 5% |
| 741980 | Handicraft -Art ware of brass, copper/ copper alloys, electro plated with nickel/silver | 12% | 5% |
| 7615 | Table, kitchen or other household articles of aluminium; Utensils | 12% | 5% |
| 76169990 | Handicraft -Aluminium art ware | 12% | 5% |
| 8214 | Pencil sharpeners | 12% | Nil |
| 8306 | Handicraft-Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) | 12% | 5% |
| 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. | 12% | 5% |
| 8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 12% | 5% |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] | 28% | 18% |
| 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | 28% | 18% |
| 8408 | Fixed Speed Diesel Engines of power not exceeding 15HP | 12% | 5% |
| 84082020 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor | 18% | 5% |
| 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | 28% | 18% |
| 8413 | Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] | 28% | 18% |
| 84138190 | Hydraulic Pumps for Tractors | 18% | 5% |
| 84142020 | Other hand pumps | 12% | 5% |
| 8415 | Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | 28% | 18% |
| 841912 | Solar water heater and system | 12% | 5% |
| 8420 | Hand operated rubber roller | 12% | 5% |
| 8422 | Dish washing machines, household [8422 11 00] and other [8422 19 00] | 28% | 18% |
| 8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers | 12% | 5% |
| 8424 | Sprinklers; drip irrigation system including laterals; mechanical sprayers | 12% | 5% |
| 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] | 12% | 5% |
| 8433 | Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof | 12% | 5% |
| 8436 | Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof | 12% | 5% |
| 8452 | Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines | 12% | 5% |
| 8479 | Composting Machines | 12% | 5% |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks | 28% | 18% |
| 8511 | Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines | 28% | 18% |
| 852560 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc | 12% | 5% |
| 8528 | Television sets (including LCD and LED television); Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus, set top box for television and Television set (including LCD and LED television). | 28% | 18% |
| 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 12% | 5% |
| 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 12% | 5% |
| 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc | 28% | 18% |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels which is already at 18%] | 28% | 18% |
| 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, other than those mentioned at Sr. Nos. 313, 314, 315, 316,317 and 319 of above table [wherein 28% to 18% is mentioned ] | 28% | 40% |
| 8703 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. | 28% | 18% |
| 8703 | Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. | 28% | 18% |
| 8702 or 8703 | Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles | 28% | 18% |
| 8703 | Three wheeled vehicles | 28% | 18% |
| 870340 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm | 28% | 18% |
| 870360 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm | 28% | 18% |
| 870340 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm | 28% | 40% |
| 870360 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm | 28% | 40% |
| 870350 | Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm | 28% | 18% |
| 870370 | Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm | 28% | 18% |
| 870350 | Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500cc or of length exceeding 4000 mm | 28% | 40% |
| 870370 | Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500cc or of length exceeding 4000 mm | 28% | 40% |
| 8704 | Motor vehicles for the transport of goods [other than Refrigerated motor vehicles which is already at 18%] | 28% | 18% |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 28% | 18% |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 28% | 18% |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 28% | 18% |
| 8708 | Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle | 18% | 5% |
| 87081010 | Bumpers and parts thereof for tractors | 18% | 5% |
| 87083000 | Brakes assembly and its parts thereof for tractors | 18% | 5% |
| 87084000 | Gear boxes and parts thereof for tractors | 18% | 5% |
| 87085000 | Transaxles and its parts thereof for tractors | 18% | 5% |
| 87087000 | Road wheels and parts and accessories thereof for tractors | 18% | 5% |
| 87089100 | i. Radiator assembly for tractors and parts thereof Cooling system for tractor engine and parts thereof | 18% | 5% |
| 87089200 | Silencer assembly for tractors and parts thereof | 18% | 5% |
| 87089300 | Clutch assembly and its parts thereof for tractors | 18% | 5% |
| 87089400 | Steering wheels and its parts thereof for tractor | 18% | 5% |
| 87089900 | Hydraulic and its parts thereof for tractors | 18% | 5% |
| 87089900 | Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors | 18% | 5% |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 12% | 5% |
| 8711 | Motorcycles of engine capacity (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars, of an engine capacity not exceeding 350cc; side cars | 28% | 18% |
| 8711 | Motor cycles of engine capacity exceeding 350 cc | 28% | 40% |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorized | 12% | 5% |
| 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 | 12% | 5% |
| 8714 | Parts and accessories of vehicles of heading 8711 | 28% | 18% |
| 87162000 | Self-loading or self-unloading trailers for agricultural purposes | 12% | 5% |
| 871680 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles | 12% | 5% |
| 8802 | Aircraft for personal use. | 28% | 40% |
| 8806 | Unmanned aircrafts | 28%/ 18% | 5% |
| 8903 | Rowing boats and canoes | 28% | 18% |
| 8903 | Yacht and other vessels for pleasure or sports | 28% | 40% |
| 90 or any other | Chapter Blood glucose monitoring system (Glucometer) and test strips | 12% | 5% |
| 90 or any other | Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device | 12% | 5% |
| 9001 | Contact lenses; Spectacle lenses | 12% | 5% |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 12% | 5% |
| 9004 | Spectacles, corrective [including goggles for correcting vision] | 12% | 5% |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments | 12% | 5% |
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | 12% | 5% |
| 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 12% | 5% |
| 9022 | Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light | 12% | 5% |
| 9025 | Thermometers for medical, surgical, dental or veterinary usage | 18% | 5% |
| 9027 | Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis. | 18% | 5% |
| 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 | 28% | 40% |
| 94012000 | Seats of a kind used for motor vehicles | 28% | 18% |
| 940150 | Handicraft- Furniture of bamboo, rattan and cane | 12% | 5% |
| 940380 | Handicraft- Furniture of bamboo, rattan and cane | 12% | 5% |
| 9404 | Coir products [except coir mattresses] | 12% | 5% |
| 9404 | Products wholly made of quilted textile material not exceeding Rs. 2500 per piece | 12% | 5% |
| 9404 | Products wholly made of quilted textile material exceeding Rs. 2500 per piece | 12% | 18% |
| 9404 | Cotton quilts of sale value exceeding Rs. 2500 per piece | 12% | 18% |
| 9405 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 12% | 5% |
| 940510 | Handicraft-Handcrafted lamps (including panchloga lamp) | 12% | 5% |
| 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 12% | 5% |
| 9503 | Handicraft- Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | 12% | 5% |
| 9504 | Handicraft-Ganjifa card | 12% | 5% |
| 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] | 12% | 5% |
| 9506 | Sports goods other than articles and equipment for general physical exercise | 12% | 5% |
| 9507 | Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites | 12% | 5% |
| 9601 | Handicraft -Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) | 12% | 5% |
| 9602 | Handicraft -Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins, or of modelling pastes etc. (including articles of lac, shellac) | 12% | 5% |
| 96032100 | Tooth brushes including dental-plate brushes | 18% | 5% |
| 9607 | Slide fasteners and parts thereof | 12% | 5% |
| 9608 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalk and tailors' chalk; chalk sticks | 12% | Nil |
| 9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalk and tailors' chalk; chalk sticks | 12% | Nil |
| 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 28% | 40% |
| 9615 | Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof | 12% | 5% |
| 96190030 | All goods- napkins and napkin liners for babies, clinical diapers | 12% | 5% |
| 96190040 | All goods- napkins and napkin liners for babies, clinical diapers | 12% | 5% |
| 96190090 | All goods- napkins and napkin liners for babies, clinical diapers | 12% | 5% |
| 9701 | Handicraft-Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- decorated manufactured articles; collages, mosaics and similar decorative plaques incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc.) | 12% | 5% |
| 9702 | Original engravings, prints and lithographs | 12% | 5% |
| 9703 | Handicraft -Original sculptures and statuary, in any material | 12% | 5% |
| 9705 | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [including numismatic coins] | 12% | 5% |
| 9706 | Antiques of an age exceeding one hundred years | 12% | 5% |
| 9804 | All dutiable articles intended for personal use | 28% | 18% |
| 9804 | All Drugs and medicines intended for personal use | 12% | 5% |
| Any Chapter | Goods specified in the List required in connection with : (1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or (2) Petroleum operations undertaken under specified contracts, or (3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or (4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or (5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy. | 12% | 18% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 5% | 5% |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 5% | 5% |
| 63 (other than 63053200, 63053300, 6309) | Other made up textile articles, sets of sale value not exceeding Rs. 2500 per piece | 5% | 5% |
| 9404 | Cotton quilts of sale value not exceeding Rs. 2500 per piece | 5% | 5% |
| 64 | Footwear of sale value exceeding Rs.2500 per pair | 18% | 18% |
| 49 | Technical documentation in respect of goods exempted under notification No. 19/ 2019-Customs dated 06.07.2019. | 18% | Nil |
| 71 | Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme | 18% | Nil |
| Any chapter | Works of art and antiques | 18% | Nil |
| 88, 8536 | Flight Motion Simulator and its parts | 18% | Nil |
| 88, 8536 | Target Motion Simulator and its parts | 18% | Nil |
| Any chapter | Parts, sub-assemblies of HACFS | 18% | Nil |
| 84, 85 | Low noise amplifier (Hermetic sealed), vent guide assembly-Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM system | 18% | Nil |
| 84, 85, 87, 90, 93 | Parts and sub-assemblies of IADWS | 18% | Nil |
| 88 | Military transport aircraft (C-130, C-295MW) | 18% | Nil |
| 89 | Deep Submergence Rescue Vessel | 18% | Nil |
| 89 | Unmanned Underwater vessels/platforms | 18% | Nil |
| 8807 | Ejection Seats for fighter aircrafts | 18% | Nil |
| 8506 | High performance batteries for drones and specialised equipment | 18% | Nil |
| 8525 | Communication devices including software defined radios with component and accessories | 18% | Nil |
| 9019, 9020 | Air diving, rebreather sets, diving systems, components and accessories | 18% | Nil |
| 89 | Sonobuoys for naval air assets | 18% | Nil |
| 93 | Ship launched missiles | 18% | Nil |
| 93 | Rockets with calibre more than 100mm | 18% | Nil |
| 88 | RPA (Remote Piloted Aircraft) for military use | 18% | Nil |
| 9954 | (i) Composite supply of works contract services involving predominantly earth work (that is constituting more than 75 percent of the value of the works contract) provided to Government | 12% with ITC | 18% with ITC |
| 9954 | (ii) Composite supply of works contract provided by a sub-contractor to the main contractor providing services at (i) above to Government | 12% with ITC | 18% with ITC |
| 9954 | (iii) Composite supply of works contract and associated services, in respect of offshore works contract relating to oil and gas exploration and production in offshore area | 12% with ITC | 18% with ITC |
| 9963 | Supply of hotel accommodation having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent | 12% with ITC | 5% without ITC |
| 9964 | (i) Supply of Air transport of passengers in other than economy class | 12% with ITC | 18% with ITC |
| 9964 | (ii) Supply of Passenger transport by any motor vehicle where fuel cost is included | 5% with ITC of input services (in the same line of business) | 5% with ITC of input services (in the same line of business) |
| 9964 | (ii) Supply of Passenger transport by any motor vehicle where fuel cost is included | 12% with ITC | 18% with ITC |
| 9965 | (i) Supply of Transport of goods by GTA | 5% without ITC (RCM/FCM) | 5% without ITC (RCM/FCM) |
| 9965 | (i) Supply of Transport of goods by GTA | 12% with ITC | 18% with ITC |
| 9965 | (ii) Supply of transport of goods in containers by rail by any person other than Indian Railways | 12% with ITC | 5% without ITC |
| 9965 | (ii) Supply of transport of goods in containers by rail by any person other than Indian Railways | 12% with ITC | 18% with ITC |
| 9965 | (iii) Supply of transportation of natural gas, petroleum crude, motor spirit, high speed diesel or ATF through pipeline | 5% without ITC | 5% without ITC |
| 9965 | (iii) Supply of transportation of natural gas, petroleum crude, motor spirit, high speed diesel or ATF through pipeline | 12% with ITC | 18% with ITC |
| 9965 | (iv) Supply of Multimodal transport of goods within India | 12% with ITC | 5%, where no leg of transport is through air, with restricted ITC (i.e. 5% of input services of goods transportation). |
| 9965 | (iv) Supply of Multimodal transport of goods within India | 12% with ITC | 18% with ITC |
| 9966 | (i) Supply of Renting of any motor vehicle (with operator) designed to carry passengers where the cost of fuel is included in consideration | 5% with ITC of input services (in the same line of business) | 5% with ITC of input services (in the same line of business) |
| 9966 | (i) Supply of Renting of any motor vehicle (with operator) designed to carry passengers where the cost of fuel is included in consideration | 12% with ITC | 18% with ITC |
| 9966 | (ii) Supply of Renting of goods carriage (with operator) where fuel cost is included in consideration | 12% with ITC | 5% with ITC of input services (in the same line of business) |
| 9966 | (ii) Supply of Renting of goods carriage (with operator) where fuel cost is included in consideration | 12% with ITC | 18% with ITC |
| 9968 | (ii) Supply of local delivery services through Electronic Commerce Operator (ECO) | Not currently notified under section 9(5) of the CGST Act | -Local delivery services to be notified under section 9(5) of the CGST Act in cases where the person supplying such services through electronic commerce operator is not liable for registration under GST |
| 9971 | Supply of Service of third-party insurance of goods carriage | 12% with ITC | 5% with ITC |
| 9973 | Leasing or rental services, without operator, of goods | 28% With ITC | 40% with ITC |
| 9983 | Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both; | 12% with ITC | 18% with ITC |
| 9986 | Support services to exploration, mining or drilling of petroleum crude or natural gas or both. | 12% with ITC | 18% with ITC |
| 9988 | (i) Supply of services by way of job work in relation to umbrella | 12% with ITC | 5% with ITC |
| 9988 | (ii) Supply of job work services or any treatment or process in relation to printing of all goods falling under Chapter 48 or 49 | 12% with ITC | 5% with ITC |
| 9988 | (iii) Supply of job work in relation to bricks which attract GST at the rate of 5% | 12% with ITC | 5% with ITC |
| 9988 | (iv) Supply of job-work services in relation goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) (pharmaceutical products) | 12% with ITC | 5% with ITC |
| 9988 | (v) Supply of job-work services in relation to Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 | 12% with ITC | 5% with ITC |
| 9988 | (vi) Supply of job-work not elsewhere covered (residual entry) | 12% with ITC | 18% with ITC |
| 9994 | (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant; | 12% with ITC | 5% with ITC |
| 9994 | (ii) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. | 12% with ITC | 5% with ITC |
| 9996 | (i) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. | 12% with ITC | 5% with ITC |
| 9996 | (ii) Admission to casinos, race clubs, any place having casinos or race clubs, or sporting events like the IPL. | 28% With ITC | 40% with ITC |
| 9996 | (iii) Services by a race club for licensing of bookmakers in such club. | 28% With ITC | 40% with ITC |
| 9971# | (i) All individual health insurance, along with reinsurance thereof | 18% with ITC | Exemption |
| 9971# | (ii) All individual life insurance, along with reinsurance thereof | 18% with ITC | Exemption |
Frequently asked questions
It is a lookup and impact calculator for major 2025 GST rate changes. It shows the old rate, new rate, effective date and tax difference on a taxable value, so a business can quickly identify which product masters, price lists and invoice templates need review.
The GST Council recommended implementation from 22 September 2025. The date applies to services and to goods other than cigarettes, chewing tobacco products such as zarda, unmanufactured tobacco and bidi, where the older GST and compensation cess treatment continues until a later notified date.
The working structure is nil, 5 percent, 18 percent and 40 percent. The 5 percent rate is the merit rate, 18 percent is the standard rate, and 40 percent is the demerit rate for selected luxury and sin goods. Some special rates and no-ITC conditions still exist, so exact classification still matters.
No. This page covers common and high-impact rate-change buckets for SEO and practical triage. A real rate master should still be checked against the CBIC GST rates portal, Notification No. 9/2025-Central Tax (Rate), exemption notifications and any sector-specific condition that applies to the exact HSN or SAC.
Use the time-of-supply rules and keep the supply date clear. For supplies before the effective date, the old rate generally applies; for supplies on or after it, the new notified rate applies unless a transition provision says otherwise. Credit notes, debit notes and amended invoices should preserve the old-new rate trail.
Update HSN and SAC masters, ERP tax codes, POS billing rules, e-invoice and e-way bill mappings, price lists, recurring contracts, website catalogs and marketplace listings. Also keep a file that records the source notification, old rate, new rate and date of change for each affected SKU.
Not always, because contracts, MRP controls, discounts, input tax credit restrictions and compensation cess can affect the final price. Where the law or sector guidance requires price compliance, keep evidence showing how the revised GST rate was passed through or why the final price moved differently.
Sources
Rates and rules on this page come from the following. This is a working aid, not professional advice: confirm anything material with your Chartered Accountant before you act on it.
Stop re-keying these figures
Aalekh runs this calculation on your actual client data, pulls the underlying ledgers straight from Tally, and carries the result through to the financial statements and the return.
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