New GST Rate Slab List 2025–26: Complete Item-Wise Guide After GST 2.0
India's GST rate structure changed fundamentally on September 22, 2025. The old 5-slab system (0%, 5%, 12%, 18%, 28%) is now effectively a 3-slab system: 0%/Nil, 5%, 18%, and a new 40% for sin/luxury goods. The 12% and 28% slabs are abolished.
- GST is now effectively a 3-slab system: 0%/Nil, 5%, and 18%, plus a new 40% slab for sin/luxury goods.
- The 12% and 28% slabs are abolished as of September 22, 2025.
- Gold/silver jewellery (3%) and cut/polished diamonds (0.25%) remain unchanged.
- White goods like ACs, TVs, and refrigerators moved from 28% to 18%.
- Individual health and life insurance premiums are now 0% GST, down from 18%.
- Clothing priced above ₹2,500/piece moved from 12% to 18% — more expensive than before.
This is the most complete, item-wise reference for the updated rates — covering food, electronics, vehicles, services, insurance, healthcare, real estate, textiles, and more. Bookmark this page. Every business owner, accountant, and procurement manager in India needs these numbers.
What Is the New GST Rate Slab Structure?
The new GST rate slab structure, effective from September 22, 2025, simplifies India's GST into three primary rates — 0%/Nil, 5%, and 18% — plus a new 40% slab for sin and luxury goods, replacing the previous 5-slab system that included 12% and 28%.
The New Slab Structure: Quick Reference
| GST Rate | What It Covers |
|---|---|
| 0% / Nil | Essential food, education, health services, life/health insurance, unprocessed agriculture |
| 5% | Packaged food, daily-use goods, medicines, bicycles, textiles (≤₹2,500), footwear (≤₹1,000), most transport services |
| 18% | Standard rate for most goods & services — electronics, vehicles (<350cc/small cars), construction materials, professional services, software, restaurants (AC) |
| 40% | Luxury & sin goods — tobacco, pan masala, aerated drinks with caffeine, luxury SUVs (>2500cc), yachts, private jets |
| 3% | Gold, silver jewellery, precious metals (unchanged) |
| 0.25% | Cut and polished diamonds (unchanged) |
Food & Beverages — Updated GST Rates
Nil / 0% GST (Post September 2025)
| Item | HSN | GST Rate |
|---|---|---|
| Fresh fruits and vegetables | 07–08 | 0% |
| Fresh meat, fish, eggs (unprocessed) | 02–04 | 0% |
| Fresh milk (loose) | 0401 | 0% |
| UHT / long-life packaged milk (new) | 0401 | 0% (was 5%) |
| Paneer (fresh, unbranded) | 0406 | 0% |
| Roti, paratha, khakhra (new) | 1905 | 0% (was 5%/12%) |
| Cereals (unbranded, unpacked) | 10 | 0% |
| Unbranded pulses and lentils | 07 | 0% |
| Salt | 2501 | 0% |
| Jaggery (gur) | 1701 | 0% |
5% GST
| Item | HSN | GST Rate |
|---|---|---|
| Packaged / branded rice, wheat | 1006 / 1001 | 5% |
| Sugar | 1701 | 5% |
| Edible oils (refined) | 1511–1516 | 5% |
| Tea (packaged, branded) | 0902 | 5% |
| Coffee (ground / instant) | 0901 | 5% |
| Packaged snacks, namkeen, bhujia | 2106 | 5% (was 12%) |
| Fruit juices | 2009 | 5% (was 12%) |
| Soups and broths (packaged) | 2104 | 5% |
| Ice cream | 2105 | 5% |
| Biscuits and cookies | 1905 | 5% |
| Bread (branded, packaged) | 1905 | 5% |
| Cakes and pastries | 1905 | 5% |
18% GST
| Item | HSN | GST Rate |
|---|---|---|
| Aerated drinks (non-caffeinated) | 2202 | 18% |
| Chocolate (all types) | 1806 | 18% |
| Malt-based food drinks | 1901 | 18% |
| Instant noodles | 1902 | 18% |
40% GST (New)
| Item | HSN | GST Rate |
|---|---|---|
| Aerated drinks with caffeine (cola, energy drinks) | 2202 | 40% |
| Pan masala, gutkha | 2106 | 40% |
| Tobacco products (pending cess discharge) | 24 | 40% |
Personal Care & Household — Updated GST Rates
| Item | Old Rate | New Rate |
|---|---|---|
| Soaps (all types) | 18% | 5% |
| Shampoos and conditioners | 18% | 5% |
| Toothpaste and toothbrushes | 18% | 5% |
| Detergents and washing powders | 18% | 5% |
| Skin care creams (mass market) | 18% | 5% |
| Pressure cookers | 12% | 5% |
| Small domestic appliances (mixers, grinders) | 12% | 5% |
| Small washing machines | 12% | 5% |
| Sewing machines | 12% | 5% |
| Umbrellas | 12% | 5% |
| Wristwatches (<₹2,000) | 12% | 5% |
| Air conditioners | 28% | 18% |
| Refrigerators | 28% | 18% |
| Large washing machines | 28% | 18% |
| Dishwashers | 28% | 18% |
| Microwave ovens | 28% | 18% |
| Vacuum cleaners | 28% | 18% |
| Luxury wristwatches (>₹10,000) | 28% | 18% |
Electronics & Technology
| Item | HSN | Old Rate | New Rate |
|---|---|---|---|
| Smartphones / mobile phones | 8517 | 12% | 12% (unchanged) |
| Laptops and computers | 8471 | 18% | 18% (unchanged) |
| LED TVs (>32 inch) | 8528 | 28% | 18% |
| LED TVs (≤32 inch) | 8528 | 18% | 18% (unchanged) |
| Tablets | 8471 | 18% | 18% (unchanged) |
| Cameras | 9006 | 18% | 18% (unchanged) |
| Printers | 8443 | 18% | 18% (unchanged) |
| Solar panels (PV cells) | 8541 | 12% | 5% |
| LED lights and bulbs | 9405 | 12% | 5% |
| Drones | 8806 | 18% | 5% (targeted relief for startups) |
Construction Materials — Updated GST Rates
| Material | Old Rate | New Rate |
|---|---|---|
| Cement (all types: OPC, PPC) | 28% | 18% |
| Steel bars / TMT rods | 18% | 18% (unchanged) |
| Iron and steel flat products | 18% | 18% (unchanged) |
| Paints and varnishes | 28% | 18% |
| Tiles (ceramic, vitrified) | 28% | 18% |
| Marble and granite slabs | 28% | 18% |
| Plywood and wood panels | 12% | 5% |
| PVC pipes | 18% | 5% |
| Bricks and blocks | 5% | 5% (unchanged) |
| Sand and gravel | 5% | 5% (unchanged) |
This is particularly relevant to our GST on Real Estate guide — reduced cement and construction material rates will lower project costs for both affordable and commercial housing.
Vehicles — Updated GST Rates
| Vehicle Type | HSN | Old Rate | New Rate |
|---|---|---|---|
| Small petrol cars (<1200cc, <4m length) | 8703 | 28% + cess | 18% |
| Small diesel cars (<1500cc, <4m length) | 8703 | 28% + cess | 18% |
| Mid-size cars (1200–1800cc petrol) | 8703 | 28% + cess | 18% |
| Electric vehicles (all) | 8703 | 5% | 5% (unchanged) |
| Hybrid vehicles | 8703 | 28% | 18% |
| Motorcycles / scooters (<350cc) | 8711 | 28% | 18% |
| Motorcycles (>350cc) | 8711 | 28% | 28% (unchanged at 28% + moving to 40% for >350cc) |
| Three-wheelers | 8703 | 28% | 18% |
| Commercial vehicles | 8704 | 28% | 18% |
| Ambulances | 8703 | 28% | 18% |
| Luxury SUVs (>2500cc OR >4m, non-hybrid) | 8703 | 28% + cess | 40% |
| Bicycles | 8712 | 12% | 5% |
| Cycle rickshaws | 8716 | 5% | 5% (unchanged) |
Textiles & Apparel
| Category | Old Rate | New Rate |
|---|---|---|
| Cotton fabric | 5% | 5% (unchanged) |
| Synthetic fabric | 12% | 5% |
| Readymade garments (≤₹1,000) | 5% | 5% (unchanged) |
| Readymade garments (₹1,001–₹2,500) | 12% | 5% (cheaper) |
| Readymade garments (>₹2,500) | 12% | 18% (more expensive) |
| Footwear (≤₹1,000/pair) | 5% | 5% (unchanged) |
| Footwear (>₹1,000/pair) | 12% | 5% (cheaper) |
| Handloom products | 5% | 5% (unchanged) |
| Woolen fabrics | 12% | 5% |
| Leather goods (bags, wallets) | 18% | 5% |
Healthcare & Insurance — Major Changes
| Item / Service | Old Rate | New Rate |
|---|---|---|
| Individual health insurance premium | 18% | 0% (Nil) |
| Individual life insurance premium | 18% | 0% (Nil) |
| Group health insurance (employer) | 18% | 18% (verify with insurer) |
| All medicines / drugs | 5% or 12% | 5% uniformly |
| Critical / lifesaving drugs (33 specific) | 5% | 0% (Nil) |
| Medical devices (diagnostic equipment) | 12% | 5% |
| Hospital services | Exempt | Exempt (unchanged) |
| Ambulance services | 0% | 0% (unchanged) |
| Spectacles and corrective goggles | 28% | 5% |
| Homoeopathy medicines | 12% | 5% |
| Ayurvedic medicines (licensed) | 5% or 12% | 5% |
This change is detailed further in our GST for Freelancers guide — freelancers and self-employed individuals buying health insurance now pay zero GST on their premiums.
Services — Updated GST Rates
| Service | SAC | Old Rate | New Rate |
|---|---|---|---|
| IT / software development | 998314 | 18% | 18% (unchanged) |
| Legal services (B2B) | 998211 | 18% | 18% (unchanged) |
| Accounting / bookkeeping | 998222 | 18% | 18% (unchanged) |
| Management consulting | 998311 | 18% | 18% (unchanged) |
| Advertising services | 998361 | 18% | 18% (unchanged) |
| Restaurant (non-AC, non-alcohol) | 996331 | 5% (no ITC) | 5% (unchanged) |
| Restaurant (AC or alcohol-serving) | 996331 | 18% | 18% (unchanged — verify) |
| Hotels (≤₹1,000/night) | 996311 | 0% | 0% (unchanged) |
| Hotels (₹1,001–₹7,500/night) | 996311 | 12% | 5% (cheaper) |
| Hotels (>₹7,500/night) | 996311 | 18% | 18% (unchanged) |
| Road freight (GTA) | 996511 | 5% (no ITC) | 5% (unchanged) |
| Air travel (economy class) | 996312 | 5% | 5% (unchanged) |
| Air travel (business class) | 996312 | 12% | 5% (cheaper) |
| Gyms, salons, yoga classes | 999721 | 18% | 5% |
| Construction services (residential) | 995412 | 5% | 5% (unchanged) |
Real Estate — Quick Summary
| Property Type | Old Rate | New Rate |
|---|---|---|
| Affordable housing (under-construction) | 1% | 1% (unchanged) |
| Other residential (under-construction) | 5% | 5% (unchanged) |
| Commercial (under-construction) | 12% | 12% (unchanged) |
| Ready-to-move (with OC) | 0% | 0% (unchanged) |
Real estate rates are unchanged — but the cost of construction materials like cement have dropped from 28% to 18%, which should lower builder costs and ideally translate to better pricing for buyers. See our full GST on Real Estate guide.
How to Calculate GST at New Rates
The formula is unchanged — only the rate inputs have changed:
CGST = (Taxable Value × Rate/2) / 100 SGST = (Taxable Value × Rate/2) / 100 Total GST = CGST + SGST
IGST = (Taxable Value × Rate) / 100
Product value: ₹50,000
CGST (9%): ₹4,500
SGST (9%): ₹4,500
Total invoice value: ₹59,000
Product value: ₹10,000
CGST (2.5%): ₹250
SGST (2.5%): ₹250
Total invoice value: ₹10,500
This item-wise list reflects the rates set by the 56th GST Council meeting. For the full policy background — why the Council restructured the slabs, what problem it was solving, and the complete timeline — see our GST 2.0 reforms guide.
Frequently Asked Questions on New GST Rates
Is the 12% GST slab completely abolished?
Yes. From September 22, 2025, no goods or services should be invoiced at 12%. All items previously at 12% have moved to either 5% or 18%.
Is the 28% slab completely abolished?
Mostly yes. The 28% slab is effectively removed for most goods. The new 40% slab replaces it only for sin and luxury goods. White goods and vehicles that were at 28% are now at 18%.
Do I need to re-register for GST after these rate changes?
No. Your GSTIN remains valid. Only your billing rates need updating.
What if I already raised an invoice at 12% or 28% after September 22, 2025?
Issue a credit note for the incorrect invoice and re-issue at the correct rate. The excess GST collected must be remitted or refunded to the buyer.
Has the GST registration threshold changed?
No. Thresholds remain ₹40 lakh for goods and ₹20 lakh for services.
External References
CBIC Official GST 2.0 Notification — official rate change notifications
PIB Press Release: 56th GST Council Meeting — government announcement
gst.gov.in HSN Rate Finder — verify any product's current rate
Related: GST 2.0 Reforms Complete Guide · HSN Code List India 2025 · GST Rate Slabs India · How to Calculate GST
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