# GST Rate Change Finder 2025 | Aalekh > Find old vs new GST rates from the 2025 GST reforms, check the effective date, and estimate the tax impact on a taxable value. Canonical URL: https://www.aalekh.ai/calculators/gst-rate-change-finder [All calculators](/calculators) 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 Goods or services High-impact buckets from the 56th GST Council rate rationalisation. CementSmall cars and motorcycles up to 350ccBuses, trucks and ambulancesAuto partsUHT milkPre-packaged chena or paneerPackaged namkeens, pasta, coffee, butter and gheeHair oil, soap, shampoo, toothbrushes and toothpasteOther drugs and medicinesMedical apparatus and devicesAgricultural machinery and tractor implementsRenewable energy devices and partsMan-made fibreMan-made yarnSulphuric acid, nitric acid and ammoniaHotel accommodation up to Rs. 7,500 per unit per dayBeauty, salon, gym, yoga and physical well-being servicesIndividual life and health insurancePan masala, aerated drinks, large cars, yachts and casinosCigarettes, chewing tobacco, zarda, unmanufactured tobacco and bidi Taxable value Use value before GST. The finder compares tax at the old and new rates. ₹ Date of supply Most new rates apply from 22 September 2025. Place of supply Intra-state (CGST + SGST)Inter-state or import (IGST) 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. 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. 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. 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. 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. 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. 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 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. Search HSN, SAC or descriptionFilter by new GST rateAll new ratesNil / exemption5%18%40% Showing **494** of **494** rate changes Searchable HSN and SAC old versus new GST rate changes effective 22 September 2025 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 What is the GST Rate Change Finder? 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. When did the new GST rates come into force? 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. What are the new GST slabs after the 2025 reform? 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. Can I use this finder for every HSN code? 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. How should invoices around 22 September 2025 be handled? 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. What should businesses update after a GST rate change? 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. Does a lower GST rate automatically mean lower final price? 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. - [PIB: Recommendations of the 56th Meeting of the GST Council](https://www.pib.gov.in/PressReleasePage.aspx?PRID=2163555®=48&lang=2) - [PIB: FAQs on decisions of the 56th GST Council](https://www.pib.gov.in/PressReleasePage.aspx?PRID=2163560®=3&lang=2) - [PIB: FAQs-2 on MRP, services and ITC conditions](https://www.pib.gov.in/Pressreleaseshare.aspx?PRID=2167151&lang=2®=48) - [PIB: FAQs-3 on notification numbers for rate changes](https://www.pib.gov.in/PressReleasePage.aspx?PRID=2168426&lang=2®=48) - [CBIC: GST goods and services rates portal](https://cbic-gst.gov.in/gst-goods-services-rates.html) ## 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. [Get Started](/page-pricing)[Book a demo](/page-contact) ## Related calculators - [ ### GST Calculator Work out GST on any invoice value, inclusive or exclusive, across the current 5, 18 and 40 percent slabs. Open](/calculators/gst) - [ ### GST Late Fee Calculator Estimate section 47 late fee, return-wise caps, 18 percent interest and the 3-year filing bar for delayed GST returns. Open](/calculators/gst-late-fee) - [ ### ITC Reversal Calculator Apportion common ITC between taxable, exempt and personal use under CGST Rules 42 and 43. Open](/calculators/itc-reversal) --- ## Machine-readable index - Site summary for LLMs: https://www.aalekh.ai/llms.txt - Sitemap: https://www.aalekh.ai/sitemap.xml - All pages: https://www.aalekh.ai/ This page is also available as HTML at the same URL. Request it with `Accept: text/html`, or request `Accept: text/markdown` for this rendering.