In India GST, Goods & Services Tax is Something that we all Pay while Buying Essential Goods or using Services. If we Talk about (GST) Tax, then from Grocery items to Mobile Recharge, GST Directly affects Our Expenses.
The Government of India has announced a big change on 22 September 2025, Finance Minister – Next Generation GST reform will be done. The New (GST Rate List 2025 )is Set to help the Common Man by Cutting tax Rates and Making things Simple and Easy for Both Consumers and Businesses.
Overview Current GST Tax Slabs in India (2025)
Currently, the GST slabs in India are as follows:
0% (tax exempt): Currently, it includes items of daily needs like fresh fruits and vegetables, milk, bread, etc.
5% GST Slab: It Includes General Products Like Packaged Food items More.
12% GST Slab: It includes processed food items like fruit juices, frozen meat, butter, ghee, sweets, dry fruits, etc.
18% GST Slab: This slab includes major services like restaurants, telecommunication services, banking services, cosmetics products, toiletries, hair oil, toothpaste and capital goods.
28% GST Slab: This GST slab includes most electronic items like color TVs and refrigerators, small size cars and bikes, cement, paints, luxury items, premium priced cars and expensive bikes, and harmful items like tobacco cigarettes.
New GST Tax Slabs in India (Effective 22nd September 2025)
Now the government has approved the new GST rates after the meeting of the GST Council, the new GST rate slabs are going to be as follows:
0% GST Slab Rate: Along with the essential items of daily use, now personal health and life insurance policies, exercise books and notebooks, and map charts etc. are included in it.
5% GST Slab: Packaged food, shoes, medicines, small household items and other commonly used items.
18% GST Slab Rate: It includes restaurant services, telecom related services, financial services, TVs, washing machines, laptops and daily use electronics equipment like motorcycles less than 350 cc and cars less than 1200 cc.
Note: For Luxury and Harmful Goods Like Expensive Super Cars and Tobacco Products, the Government has kept a Special Slab of 40% GST Rate.
Also Read : Tata Motors Cars Get Cheaper After GST Cut
Key components of GST reform 2025
- It includes a simple structure with lower GST rates to avoid confusion.
- The government is imposing lower taxes on your daily use items and higher taxes on luxury items.
- Making it simple and easy to file GST returns online for all people and businesses etc.
GST Simplified: Two Main Slabs – 5% & 18%
Currently, most of the goods in the country are stuck between 12% to 28% GST slab. However, with the introduction of the new GST slab in the country, with the new GST slab coming into effect from 22 September 2025, this will change to a GST slab of 5% to 18%.
Current vs New GST Tax Rates: A Comparative Overview
Here the new GST rate list and the old GST rate list have been compared in detail with the help of this table, so that you can understand well which goods have become cheaper:
| Goods & Services | GST Rate (Until 21st Sept 2025) | Revised GST Rate (Effective 22nd Sept 2025) |
|---|---|---|
| Daily Essentials- Milk, Bread, Curd, etc. | Nil | Nil |
| Hair Oil, Shampoo, Toiletries, etc. | 18% | 5% |
| Butter, Ghee, and Cheese | 12% | 5% |
| Personal Health & Life Insurance | 18% | Nil |
| Air Conditioners | 28% | 18% |
| Tv & Refrigerator | 28% | 18% |
| Small Cars Below 1200cc | 28% | 18% |
| Bikes Below 350cc | 28% | 18% |
| Tableware, Kitchenware, Utensils & Bamboo Furniture | 12% | 5% |
| Stationery Items- Pencils, Charts, Globes, Exercise Books & Notebooks | 12% | 5% |
| Cement | 28% | 18% |
| Hotel Tariffs Up To ₹7500 | 12% | 5% |
| Agriculture Machinery- Tractors, Drip Irrigation Systems, Sprinklers, etc. | 12% | 5% |
| Aerated and Sugary Beverages, Caffeinated Beverages | 28% | 40% |
| Luxury Cars and Premium Bikes | 28% | 40% |
| Tobacco, Cigarettes, and Other Sin Goods | 28% | 40% |
New GST Rates List 2025 with hsn PDF Download
Here we have made a detailed list of the new GST rates. Here we have added each table in numbers. By checking the code of any of your products here, you can easily see its old GST rate and the information about the change that will happen from 22 Sep 2025 here in great detail. All these tables cover everything from HSN Code 1 to HSN Code 391.
New GST Rates List 2025 With HSN Code 1 to 30 Table
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description | From | To |
|---|---|---|---|---|
| 1 | 01012100, 010129 | Live horses | 12% | 5% |
| 2 | 01022100, 010229 | Live bovine animals | 12% | 5% |
| 3 | 01023100, 010239 | Live swine | 12% | 5% |
| 4 | 01029100, 010299 | Live sheep and goats | 12% | 5% |
| 5 | 01031100, 010319 | Live poultry, ducks | 12% | 5% |
| 6 | 01039100, 010399 | Other live poultry | 12% | 5% |
| 7 | 02011000 | Meat of bovine animals, fresh or chilled | 12% | 5% |
| 8 | 02012000 | Meat of bovine animals, frozen | 12% | 5% |
| 9 | 02013000 | Meat of swine, fresh, chilled or frozen | 12% | 5% |
| 10 | 02021000 | Meat of bovine animals, salted, in brine, dried or smoked | 12% | 5% |
| 11 | 02022000 | Meat of swine, salted, in brine, dried or smoked | 12% | 5% |
| 12 | 02023000 | Meat of sheep or goats, salted, in brine, dried or smoked | 12% | 5% |
| 13 | 02032100 | Hams and cuts thereof, salted or in brine, dried or smoked | 12% | 5% |
| 14 | 02032200 | Shoulders and cuts thereof, salted or in brine, dried or smoked | 12% | 5% |
| 15 | 02032900 | Other meat, salted, in brine, dried or smoked | 12% | 5% |
| 16 | 02041000 | Poultry meat, fresh or chilled | 12% | 5% |
| 17 | 02042100 | Poultry meat, frozen | 12% | 5% |
| 18 | 02042900 | Other poultry meat, frozen | 12% | 5% |
| 19 | 02043100 | Ducks, geese, turkeys, fresh or chilled | 12% | 5% |
| 20 | 02043900 | Other meat of ducks, geese, turkeys, frozen | 12% | 5% |
| 21 | 02045000 | Pig fat, free of lean meat, fresh, chilled or frozen | 12% | 5% |
| 22 | 02046000 | Meat and edible offal of fowls of the species Gallus domesticus, salted, in brine, dried or smoked | 12% | 5% |
| 23 | 02062100 | Hams and cuts of swine, fresh, chilled or frozen | 12% | 5% |
| 24 | 02062900 | Other meat of swine | 12% | 5% |
| 25 | 02064100 | Hams and cuts of bovine animals, salted or in brine | 12% | 5% |
| 26 | 02064900 | Other meat of bovine animals, salted or in brine | 12% | 5% |
| 27 | 02066000 | Edible offal of bovine animals, swine, sheep, goats, salted or in brine | 12% | 5% |
| 28 | 02071100 | Meat of horses, asses, mules or hinnies, salted or in brine | 12% | 5% |
| 29 | 02071200 | Meat of other equidae, salted or in brine | 12% | 5% |
| 30 | 02072100 | Hides and skins, fresh or preserved | 12% | 5% |
New GST Rates List 2025 With HSN Code 31 to 50 Table
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description | From | To |
|---|---|---|---|---|
| 31 | 02072200 | Meat and edible offal of bovine animals, salted or in brine | 12% | 5% |
| 32 | 02081000 | Meat of swine, salted or in brine | 12% | 5% |
| 33 | 02082000 | Meat of sheep, salted or in brine | 12% | 5% |
| 34 | 02083000 | Meat of goats, salted or in brine | 12% | 5% |
| 35 | 02090000 | Pig fat, free of lean meat, salted or in brine | 12% | 5% |
| 36 | 02101900 | Meat of horses, asses, mules or hinnies, prepared or preserved | 12% | 5% |
| 37 | 02102000 | Meat of other equidae, prepared or preserved | 12% | 5% |
| 38 | 02109000 | Other prepared or preserved meat | 12% | 5% |
| 39 | 0301 | Live fish | 12% | 5% |
| 40 | 0302 | Fish, fresh or chilled | 12% | 5% |
| 41 | 0303 | Fish, frozen | 12% | 5% |
| 42 | 0304 | Fish fillets and other fish meat, fresh, chilled or frozen | 12% | 5% |
| 43 | 0305 | Fish, dried, salted or in brine; smoked fish | 12% | 5% |
| 44 | 0306 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine | 12% | 5% |
| 45 | 0307 | Molluscs and other aquatic invertebrates | 12% | 5% |
| 46 | 0401 | Milk and cream, not concentrated, not containing added sugar | 12% | 5% |
| 47 | 0402 | Milk and cream, concentrated or containing added sugar | 12% | 5% |
| 48 | 0403 | Buttermilk, curd, cream and other milk products | 12% | 5% |
| 49 | 0404 | Whey, whether or not concentrated or containing added sugar | 12% | 5% |
| 50 | 0405 | Butter and other fats and oils derived from milk | 12% | 5% |
New GST Rates List 2025 With HSN Code 51 to 100 Table
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description | From | To |
|---|---|---|---|---|
| 51 | 0406 | Cheese and curd | 12% | 5% |
| 52 | 0407 | Birds’ eggs, in shell, fresh, preserved or cooked | 12% | 5% |
| 53 | 0408 | Birds’ eggs, dried | 12% | 5% |
| 54 | 0409 | Natural honey | 12% | 5% |
| 55 | 0410 | Edible products of animal origin, not elsewhere specified | 12% | 5% |
| 56 | 0501 | Human hair, unworked; waste of human hair | 12% | 5% |
| 57 | 0502 | Pigs’ bristles and hair; badger hair and other brush-making hair | 12% | 5% |
| 58 | 0503 | Copra | 12% | 5% |
| 59 | 0504 | Vegetable products not elsewhere specified | 12% | 5% |
| 60 | 0505 | Skins and other parts of birds with their feathers or down | 12% | 5% |
| 61 | 0506 | Bones and horn-cores, unworked, defatted, simply prepared | 12% | 5% |
| 62 | 0507 | Ivory, tortoiseshell, whalebone, horns, antlers, etc., unworked | 12% | 5% |
| 63 | 0508 | Coral and similar materials, unworked | 12% | 5% |
| 64 | 0509 | Natural sponges of animal origin | 12% | 5% |
| 65 | 0510 | Ambergris, castoreum, civet, musk, cantharides and other animal products | 12% | 5% |
| 66 | 0601 | Bulbs, tubers, roots, etc., for planting | 12% | 5% |
| 67 | 0602 | Live plants | 12% | 5% |
| 68 | 0603 | Cut flowers and flower buds | 12% | 5% |
| 69 | 0604 | Foliage, branches, etc., for bouquets or ornamental purposes | 12% | 5% |
| 70 | 0701 | Potatoes, fresh or chilled | 12% | 5% |
| 71 | 0702 | Tomatoes, fresh or chilled | 12% | 5% |
| 72 | 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables | 12% | 5% |
| 73 | 0704 | Cabbages, cauliflowers, kale, and other brassicas | 12% | 5% |
| 74 | 0705 | Lettuce, chicory, endive, etc. | 12% | 5% |
| 75 | 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radish, etc. | 12% | 5% |
| 76 | 0707 | Cucumbers and gherkins | 12% | 5% |
| 77 | 0708 | Leguminous vegetables, shelled or unshelled | 12% | 5% |
| 78 | 0709 | Other vegetables, fresh or chilled | 12% | 5% |
| 79 | 0710 | Vegetables, uncooked or cooked by steaming or boiling in water, frozen | 12% | 5% |
| 80 | 0711 | Vegetables provisionally preserved, not elsewhere specified | 12% | 5% |
| 81 | 0712 | Dried vegetables, whole, cut, sliced, broken or in powder | 12% | 5% |
| 82 | 0713 | Dried leguminous vegetables | 12% | 5% |
| 83 | 0714 | Manioc, arrowroot, salep, etc. | 12% | 5% |
| 84 | 0719 | Other vegetables, dried, not elsewhere specified | 12% | 5% |
| 85 | 0801 | Coconuts, Brazil nuts and cashew nuts, fresh or dried | 12% | 5% |
| 86 | 0802 | Other nuts, fresh or dried | 12% | 5% |
| 87 | 0803 | Bananas, including plantains, fresh or dried | 12% | 5% |
| 88 | 0804 | Dates, figs, pineapples, avocados, guavas, mangoes, mangosteens | 12% | 5% |
| 89 | 0805 | Citrus fruit, fresh or dried | 12% | 5% |
| 90 | 0806 | Grapes, fresh or dried | 12% | 5% |
| 91 | 0807 | Melons (including watermelons) and papayas | 12% | 5% |
| 92 | 0808 | Apples, pears and quinces | 12% | 5% |
| 93 | 0809 | Apricots, cherries, peaches, plums and sloes | 12% | 5% |
| 94 | 0810 | Other fruit, fresh | 12% | 5% |
| 95 | 0811 | Fruit and nuts, dried, whether or not shelled or peeled | 12% | 5% |
| 96 | 0812 | Fruit, dried, other than that of headings 0801 to 0811 | 12% | 5% |
| 97 | 0813 | Peel of citrus fruit or melons | 12% | 5% |
| 98 | 0814 | Nuts, prepared or preserved, whether or not containing added sugar | 12% | 5% |
| 99 | 0901 | Coffee, whether or not roasted or decaffeinated | 12% | 5% |
| 100 | 0902 | Tea, whether or not flavoured | 12% | 5% |
New GST Rates List 2025 With HSN Code 101 to 150 Table
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description | From | To |
|---|---|---|---|---|
| 101 | 0903 | Mate | 12% | 5% |
| 102 | 0904 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta | 12% | 5% |
| 103 | 0905 | Vanilla | 12% | 5% |
| 104 | 0906 | Cinnamon and cinnamon-tree flowers | 12% | 5% |
| 105 | 0907 | Cloves (whole fruit, cloves and stems) | 12% | 5% |
| 106 | 0908 | Nutmeg, mace and cardamoms | 12% | 5% |
| 107 | 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries | 12% | 5% |
| 108 | 0910 | Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices | 12% | 5% |
| 109 | 1001 | Wheat and meslin | 12% | 5% |
| 110 | 1002 | Rye | 12% | 5% |
| 111 | 1003 | Barley | 12% | 5% |
| 112 | 1004 | Oats | 12% | 5% |
| 113 | 1005 | Maize (corn) | 12% | 5% |
| 114 | 1006 | Rice | 12% | 5% |
| 115 | 1007 | Grain sorghum | 12% | 5% |
| 116 | 1008 | Buckwheat, millet and canary seed | 12% | 5% |
| 117 | 1009 | Other cereals | 12% | 5% |
| 118 | 1101 | Wheat or meslin flour | 12% | 5% |
| 119 | 1102 | Cereal flours other than of wheat or meslin | 12% | 5% |
| 120 | 1103 | Cereal groats, meal and pellets | 12% | 5% |
| 121 | 1104 | Cereal grains, worked, except flour, and pellets | 12% | 5% |
| 122 | 1105 | Flour, meal and powder of the dried leguminous vegetables of heading 0713 | 12% | 5% |
| 123 | 1106 | Flour, meal and powder of the dried leguminous vegetables of heading 0713 | 12% | 5% |
| 124 | 1107 | Malt, whether or not roasted | 12% | 5% |
| 125 | 1108 | Starches; inulin | 12% | 5% |
| 126 | 1109 | Wheat gluten, whether or not dried | 12% | 5% |
| 127 | 1201 | Soybeans, whether or not broken | 12% | 5% |
| 128 | 1202 | Groundnuts, not roasted or otherwise cooked | 12% | 5% |
| 129 | 1203 | Copra | 12% | 5% |
| 130 | 1204 | Linseed, whether or not broken | 12% | 5% |
| 131 | 1205 | Rape or colza seeds, whether or not broken | 12% | 5% |
| 132 | 1206 | Sunflower seeds, whether or not broken | 12% | 5% |
| 133 | 1207 | Other oil seeds and oleaginous fruits | 12% | 5% |
| 134 | 1208 | Flours and meals of oil seeds or oleaginous fruits | 12% | 5% |
| 135 | 1209 | Seeds, fruit and spores, of a kind used for sowing | 12% | 5% |
| 136 | 1210 | Hop cones, fresh or dried | 12% | 5% |
| 137 | 1211 | Plants and parts of plants | 12% | 5% |
| 138 | 1212 | Locust beans, seaweeds and other algae | 12% | 5% |
| 139 | 1213 | Cereal straw and husks, unprepared, whether or not chopped | 12% | 5% |
| 140 | 1214 | Swedes, fodder roots, hay, lucerne, clover, etc. | 12% | 5% |
| 141 | 1301 | Lac; natural gums, resins, gum-resins and balsams | 12% | 5% |
| 142 | 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates | 12% | 5% |
| 143 | 1303 | Vegetable materials of a kind used primarily for plaiting, basket work or similar purposes | 12% | 5% |
| 144 | 1401 | Vegetable products of a kind used primarily for plaiting, basket work, or similar purposes | 12% | 5% |
| 145 | 1402 | Vegetable materials of a kind used primarily for plaiting, basket work or similar purposes | 12% | 5% |
| 146 | 1501 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted | 12% | 5% |
| 147 | 1502 | Fats of bovine animals, sheep or goats, whether or not refined | 12% | 5% |
| 148 | 1503 | Lard stearin, lard oil, tallow stearin and tallow oil | 12% | 5% |
| 149 | 1504 | Fats and oils and their fractions, of fish or marine mammals | 12% | 5% |
| 150 | 1505 | Wool grease and fatty substances derived therefrom | 12% | 5% |
New GST Rates List 2025 With HSN Code 151 to 200 Table
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description | From | To |
|---|---|---|---|---|
| 151 | 1506 | Other animal fats and oils and their fractions | 12% | 5% |
| 152 | 1507 | Soybean oil and its fractions | 12% | 5% |
| 153 | 1508 | Groundnut oil and its fractions | 12% | 5% |
| 154 | 1509 | Olive oil and its fractions | 12% | 5% |
| 155 | 1510 | Other oils and their fractions, crude, refined, fractionated or chemically modified | 12% | 5% |
| 156 | 1511 | Palm oil and its fractions, crude, refined, fractionated or chemically modified | 12% | 5% |
| 157 | 1512 | Sunflower-seed, safflower or cotton-seed oil and its fractions | 12% | 5% |
| 158 | 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof | 12% | 5% |
| 159 | 1514 | Rape, colza or mustard oil and fractions thereof | 12% | 5% |
| 160 | 1515 | Other fixed vegetable fats and oils and fractions thereof | 12% | 5% |
| 161 | 1516 | Animal or vegetable fats and oils, their fractions, hydrogenated, inter-esterified, re-esterified or elaidinised | 12% | 5% |
| 162 | 1517 | Margarine; edible mixtures or preparations of animal or vegetable fats or oils | 12% | 5% |
| 163 | 1518 | Animal or vegetable fats and oils, processed, not elsewhere specified | 12% | 5% |
| 164 | 1601 | Sausages and similar products | 12% | 5% |
| 165 | 1602 | Other prepared or preserved meat, meat offal or blood | 12% | 5% |
| 166 | 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 12% | 5% |
| 167 | 1604 | Prepared or preserved fish; caviar | 12% | 5% |
| 168 | 1605 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved | 12% | 5% |
| 169 | 1701 | Cane or beet sugar and chemically pure sucrose, in solid form | 12% | 5% |
| 170 | 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose | 12% | 5% |
| 171 | 1703 | Molasses resulting from the extraction or refining of sugar | 12% | 5% |
| 172 | 1704 | Sugar confectionery, not containing cocoa | 12% | 5% |
| 173 | 1705 | Other sugar confectionery including white chocolate | 12% | 5% |
| 174 | 1801 | Cocoa beans, whole or broken, raw or roasted | 12% | 5% |
| 175 | 1802 | Cocoa shells, husks, skins and other cocoa waste | 12% | 5% |
| 176 | 1803 | Cocoa paste, whether or not defatted | 12% | 5% |
| 177 | 1804 | Cocoa butter, fat and oil | 12% | 5% |
| 178 | 1805 | Cocoa powder, not containing added sugar or other sweetening matter | 12% | 5% |
| 179 | 1806 | Chocolate and other food preparations containing cocoa | 12% | 5% |
| 180 | 1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract | 12% | 5% |
| 181 | 1902 | Pasta, whether or not cooked or stuffed | 12% | 5% |
| 182 | 1903 | Tapioca and substitutes for flour, meal, starch or malt extract | 12% | 5% |
| 183 | 1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products | 12% | 5% |
| 184 | 1905 | Bread, pastry, cakes, biscuits and other bakers’ wares | 12% | 5% |
| 185 | 1906 | Other food preparations not elsewhere specified | 12% | 5% |
| 186 | 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved | 12% | 5% |
| 187 | 2002 | Tomatoes prepared or preserved | 12% | 5% |
| 188 | 2003 | Mushrooms and truffles, prepared or preserved | 12% | 5% |
| 189 | 2004 | Other vegetables prepared or preserved | 12% | 5% |
| 190 | 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid | 12% | 5% |
| 191 | 2006 | Fruit, nuts and other edible parts of plants, prepared or preserved by sugar | 12% | 5% |
| 192 | 2007 | Jams, fruit jellies, marmalades, fruit or nut purees | 12% | 5% |
| 193 | 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved | 12% | 5% |
| 194 | 2009 | Fruit juices (including grape must) and vegetable juices | 12% | 5% |
| 195 | 2101 | Extracts, essences and concentrates of coffee, tea or mate | 12% | 5% |
| 196 | 2102 | Yeasts, prepared baking powders | 12% | 5% |
| 197 | 2103 | Sauces, mixed condiments and seasonings | 12% | 5% |
| 198 | 2104 | Soups and broths and preparations thereof | 12% | 5% |
| 199 | 2105 | Ice cream and other edible ice, whether or not containing cocoa | 12% | 5% |
| 200 | 2106 | Food preparations not elsewhere specified or included | 12% | 5% |
New GST Rates List 2025 With HSN Code 201to 250 Table
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description | From | To |
|---|---|---|---|---|
| 201 | 2201 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored | 12% | 5% |
| 202 | 2202 | Waters, including mineral waters and aerated waters, not containing added sugar or sweetening matter | 12% | 5% |
| 203 | 2203 | Beer made from malt | 12% | 5% |
| 204 | 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | 12% | 5% |
| 205 | 2205 | Vermouth and other wine of fresh grapes flavored with plants or aromatic substances | 12% | 5% |
| 206 | 2206 | Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages | 12% | 5% |
| 207 | 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; spirits, liqueurs and other spirituous beverages | 12% | 5% |
| 208 | 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages | 12% | 5% |
| 209 | 2209 | Vinegar and substitutes for vinegar obtained from acetic acid | 12% | 5% |
| 210 | 2301 | Flours, meals and pellets of meat or meat offal, unfit for human consumption; greaves | 12% | 5% |
| 211 | 2302 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or leguminous plants | 12% | 5% |
| 212 | 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets | 12% | 5% |
| 213 | 2304 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils | 12% | 5% |
| 214 | 2305 | Soya-bean oilcake and other solid residues, whether or not ground or in the form of pellets | 12% | 5% |
| 215 | 2306 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of palm oil | 12% | 5% |
| 216 | 2307 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil | 12% | 5% |
| 217 | 2308 | Vegetable materials and residues, unfit for human consumption, whether or not in the form of pellets, suitable for animal feed | 12% | 5% |
| 218 | 2309 | Preparations of a kind used in animal feeding | 12% | 5% |
| 219 | 2401 | Tobacco, unmanufactured; tobacco refuse | 12% | 5% |
| 220 | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 12% | 5% |
| 221 | 2403 | Other manufactured tobacco and manufactured tobacco substitutes | 12% | 5% |
| 222 | 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents | 12% | 5% |
| 223 | 2502 | Unroasted iron pyrites | 12% | 5% |
| 224 | 2503 | Sulfur of all kinds, precipitated or sublimed; colloidal sulfur | 12% | 5% |
| 225 | 2504 | Natural graphite | 12% | 5% |
| 226 | 2505 | Natural sands of all kinds, whether or not colored, other than metal-bearing sands of Chapter 26 | 12% | 5% |
| 227 | 2506 | Quartz (other than natural sands); quartzite | 12% | 5% |
| 228 | 2507 | Kaolin and other kaolinic clays, whether or not calcined | 12% | 5% |
| 229 | 2508 | Other clays | 12% | 5% |
| 230 | 2509 | Chalk | 12% | 5% |
| 231 | 2510 | Natural magnesium carbonate (magnesite); fused magnesia; dead-burned magnesia, calcined magnesia and other magnesium oxide, whether or not pure | 12% | 5% |
| 232 | 2511 | Natural borates and concentrates thereof; natural boric acid | 12% | 5% |
| 233 | 2512 | Phosphates of calcium, whether or not chemically defined | 12% | 5% |
| 234 | 2513 | Sulfates of calcium; sulfates of calcium and magnesium; other calcium compounds | 12% | 5% |
| 235 | 2514 | Nitrites and nitrates of sodium or of potassium | 12% | 5% |
| 236 | 2515 | Marble, travertine and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 12% | 5% |
| 237 | 2516 | Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 12% | 5% |
| 238 | 2517 | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated | 12% | 5% |
| 239 | 2518 | Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut | 12% | 5% |
| 240 | 2519 | Magnesite, whether or not calcined or sintered | 12% | 5% |
| 241 | 2520 | Gypsum; anhydrite; plasters (calcined or not) | 12% | 5% |
| 242 | 2521 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement | 12% | 5% |
| 243 | 2522 | Quicklime, slaked lime and hydraulic lime | 12% | 5% |
| 244 | 2523 | Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 12% | 5% |
| 245 | 2524 | Asbestos | 12% | 5% |
| 246 | 2525 | Mineral substances not elsewhere specified or included | 12% | 5% |
| 247 | 2526 | Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 12% | 5% |
| 248 | 2527 | Natural magnesite, whether or not calcined or sintered | 12% | 5% |
| 249 | 2528 | Natural borates and concentrates thereof; natural boric acid | 12% | 5% |
| 250 | 2529 | Other chemical products of mineral origin | 12% | 5% |
New GST Rates List 2025 With HSN Code 251 to 300 Table
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description | From | To |
|---|---|---|---|---|
| 251 | 2601 | Iron ores and concentrates, including roasted iron pyrites | 12% | 5% |
| 252 | 2602 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more | 12% | 5% |
| 253 | 2603 | Copper ores and concentrates | 12% | 5% |
| 254 | 2604 | Nickel ores and concentrates | 12% | 5% |
| 255 | 2605 | Cobalt ores and concentrates | 12% | 5% |
| 256 | 2606 | Aluminium ores and concentrates | 12% | 5% |
| 257 | 2607 | Lead ores and concentrates | 12% | 5% |
| 258 | 2608 | Zinc ores and concentrates | 12% | 5% |
| 259 | 2609 | Tin ores and concentrates | 12% | 5% |
| 260 | 2610 | Chromium ores and concentrates | 12% | 5% |
| 261 | 2611 | Tungsten ores and concentrates | 12% | 5% |
| 262 | 2612 | Molybdenum ores and concentrates | 12% | 5% |
| 263 | 2613 | Other ores and concentrates | 12% | 5% |
| 264 | 2614 | Slag, dross (other than granulated slag) and similar industrial waste of iron, steel or copper, other than those of Chapter 26 | 12% | 5% |
| 265 | 2615 | Granulated slag from the manufacture of iron or steel | 12% | 5% |
| 266 | 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 12% | 5% |
| 267 | 2702 | Lignite, whether or not agglomerated, excluding jet | 12% | 5% |
| 268 | 2703 | Peat (including peat litter), whether or not agglomerated | 12% | 5% |
| 269 | 2704 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 12% | 5% |
| 270 | 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 12% | 5% |
| 271 | 2706 | Tar distilled from coal, lignite or peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 12% | 5% |
| 272 | 2707 | Oils and other products of the distillation of high temperature coal tar | 12% | 5% |
| 273 | 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | 12% | 5% |
| 274 | 2709 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified | 12% | 5% |
| 275 | 2710 | Petroleum oils, crude | 12% | 5% |
| 276 | 2711 | Petroleum gases and other gaseous hydrocarbons | 12% | 5% |
| 277 | 2712 | Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, and other mineral waxes, whether or not coloured | 12% | 5% |
| 278 | 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils | 12% | 5% |
| 279 | 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 12% | 5% |
| 280 | 2715 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch | 12% | 5% |
| 281 | 2716 | Electrical energy | 12% | 5% |
| 282 | 2801 | Fluorine, chlorine, bromine and iodine | 12% | 5% |
| 283 | 2802 | Sulfur, sublimed or precipitated; colloidal sulfur | 12% | 5% |
| 284 | 2803 | Carbon (carbon blacks and other forms of carbon) | 12% | 5% |
| 285 | 2804 | Hydrogen, rare gases and other non-metals | 12% | 5% |
| 286 | 2805 | Alkali or alkaline-earth metals, of oxides, hydroxides or peroxides | 12% | 5% |
| 287 | 2806 | Hydrogen chloride (hydrochloric acid); chlorosulfonic acid | 12% | 5% |
| 288 | 2807 | Sulfuric acid; oleum | 12% | 5% |
| 289 | 2808 | Nitric acid; sulfonitric acids | 12% | 5% |
| 290 | 2809 | Diphosphorus pentoxide; phosphoric acids | 12% | 5% |
| 291 | 2810 | Oxides of boron; boric acids | 12% | 5% |
| 292 | 2811 | Other inorganic acids and other inorganic oxygen compounds of non-metals | 12% | 5% |
| 293 | 2812 | Chlorides and chloride oxides of metals | 12% | 5% |
| 294 | 2813 | Sulfides of metals; commercial phosphorus trisulfide | 12% | 5% |
| 295 | 2814 | Hydrides, nitrides, azides, silicides and borides of metals | 12% | 5% |
| 296 | 2815 | Sodium hydroxide (caustic soda) and potassium hydroxide (caustic potash) | 12% | 5% |
| 297 | 2816 | Carbonates; peroxocarbonates (percarbonates) | 12% | 5% |
| 298 | 2817 | Chlorates, perchlorates, bromates and perbromates; iodates and periodates | 12% | 5% |
| 299 | 2818 | Hydrogen peroxide, whether or not solidified with urea | 12% | 5% |
| 300 | 2819 | Polyphosphoric acids, polyphosphates | 12% | 5% |
New GST Rates List 2025 With HSN Code 301 to 350 Table
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description | From | To |
|---|---|---|---|---|
| 301 | 2820 | Chlorides, bromides and iodides of inorganic acids or of metals | 12% | 5% |
| 302 | 2821 | Fluorides of inorganic acids or of metals | 12% | 5% |
| 303 | 2822 | Cyanides, cyanide oxides and complex cyanides | 12% | 5% |
| 304 | 2823 | Salts of oxometallic or peroxometallic acids | 12% | 5% |
| 305 | 2824 | Hydrogen carbonates; peroxocarbonates | 12% | 5% |
| 306 | 2825 | Fluorides of metals, except calcium fluoride | 12% | 5% |
| 307 | 2826 | Other inorganic acids and other inorganic oxygen compounds of non-metals | 12% | 5% |
| 308 | 2827 | Chlorides, bromides and iodides of metals, oxides and hydroxides thereof | 12% | 5% |
| 309 | 2828 | Sulfides of metals, commercial phosphorus trisulfide | 12% | 5% |
| 310 | 2829 | Hydrides, nitrides, azides, silicides, borides, carbides, and other non-metallic compounds | 12% | 5% |
| 311 | 2830 | Hydrogen peroxide, whether or not solidified with urea; other peroxides | 12% | 5% |
| 312 | 2831 | Dithionites and sulfoxylates | 12% | 5% |
| 313 | 2832 | Sulfites; thiosulfates | 12% | 5% |
| 314 | 2833 | Sulfates (including alum) | 12% | 5% |
| 315 | 2834 | Nitrates; peroxonitrates (pernitrates) | 12% | 5% |
| 316 | 2835 | Phosphinates, phosphonates, phosphates, polyphosphates | 12% | 5% |
| 317 | 2836 | Carbonates, peroxocarbonates, peroxosulfates, other salts | 12% | 5% |
| 318 | 2837 | Cyanides, cyanide oxides and complex cyanides | 12% | 5% |
| 319 | 2838 | Salts of oxometallic or peroxometallic acids | 12% | 5% |
| 320 | 2839 | Nitrites; nitrates | 12% | 5% |
| 321 | 2840 | Phosphides, other polyphosphides | 12% | 5% |
| 322 | 2841 | Carbides, cyanides, and other chemical compounds | 12% | 5% |
| 323 | 2842 | Hydrogen, rare gases, and other non-metals | 12% | 5% |
| 324 | 2843 | Carbon (carbon blacks and other forms of carbon) | 12% | 5% |
| 325 | 2844 | Fluorine, chlorine, bromine and iodine | 12% | 5% |
| 326 | 2845 | Alkali or alkaline-earth metals, of oxides, hydroxides or peroxides | 12% | 5% |
| 327 | 2846 | Sulfur; sublimed or precipitated, colloidal sulfur | 12% | 5% |
| 328 | 2847 | Hydrogen chloride (hydrochloric acid); chlorosulfonic acid | 12% | 5% |
| 329 | 2848 | Sulfuric acid; oleum | 12% | 5% |
| 330 | 2849 | Nitric acid; sulfonitric acids | 12% | 5% |
| 331 | 2850 | Diphosphorus pentoxide; phosphoric acids | 12% | 5% |
| 332 | 2851 | Oxides of boron; boric acids | 12% | 5% |
| 333 | 2852 | Other inorganic acids and oxygen compounds of non-metals | 12% | 5% |
| 334 | 2853 | Chlorides and chloride oxides of metals | 12% | 5% |
| 335 | 2854 | Sulfides of metals; phosphorus trisulfide | 12% | 5% |
| 336 | 2855 | Hydrides, nitrides, azides, silicides and borides of metals | 12% | 5% |
| 337 | 2856 | Sodium hydroxide and potassium hydroxide | 12% | 5% |
| 338 | 2857 | Carbonates; peroxocarbonates | 12% | 5% |
| 339 | 2858 | Chlorates, perchlorates, bromates, iodates, periodates | 12% | 5% |
| 340 | 2859 | Hydrogen peroxide, whether or not solidified with urea | 12% | 5% |
| 341 | 2860 | Polyphosphoric acids, polyphosphates | 12% | 5% |
| 342 | 2861 | Cyanides, cyanide oxides, and complex cyanides | 12% | 5% |
| 343 | 2862 | Salts of oxometallic or peroxometallic acids | 12% | 5% |
| 344 | 2863 | Peroxides, other than hydrogen peroxide | 12% | 5% |
| 345 | 2864 | Dithionites and sulfoxylates | 12% | 5% |
| 346 | 2865 | Sulfites; thiosulfates | 12% | 5% |
| 347 | 2866 | Sulfates (including alum) | 12% | 5% |
| 348 | 2867 | Nitrates; peroxonitrates | 12% | 5% |
| 349 | 2868 | Phosphinates, phosphonates, phosphates, polyphosphates | 12% | 5% |
| 350 | 2869 | Carbonates, peroxocarbonates, peroxosulfates, other salts | 12% | 5% |
New GST Rates List 2025 With HSN Code 351 to 391 Table
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description | From | To |
|---|---|---|---|---|
| 351 | 2870 | Cyclic hydrocarbons | 12% | 5% |
| 352 | 2901 | Acyclic hydrocarbons | 12% | 5% |
| 353 | 2902 | Halogenated derivatives of hydrocarbons | 12% | 5% |
| 354 | 2903 | Halogenated, sulfonated, nitrated or nitrosated derivatives | 12% | 5% |
| 355 | 2904 | Sulfonated, nitrated or nitrosated derivatives | 12% | 5% |
| 356 | 2905 | Acyclic alcohols and their halogenated, sulfonated, nitrated derivatives | 12% | 5% |
| 357 | 2906 | Cyclic alcohols and their halogenated, sulfonated, nitrated derivatives | 12% | 5% |
| 358 | 2907 | Phenols; phenol-alcohols | 12% | 5% |
| 359 | 2908 | Phenol derivatives | 12% | 5% |
| 360 | 2909 | Ethers, ether-alcohols, alcohol peroxides | 12% | 5% |
| 361 | 2910 | Epoxides, epoxyalcohols | 12% | 5% |
| 362 | 2911 | Acetals and hemiacetals | 12% | 5% |
| 363 | 2912 | Aldehydes, whether or not with other oxygen function | 12% | 5% |
| 364 | 2913 | Halogenated, sulfonated, nitrated or nitrosated derivatives of aldehydes | 12% | 5% |
| 365 | 2914 | Ketones and quinones | 12% | 5% |
| 366 | 2915 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides | 12% | 5% |
| 367 | 2916 | Unsaturated acyclic monocarboxylic acids and derivatives | 12% | 5% |
| 368 | 2917 | Polycarboxylic acids and their derivatives | 12% | 5% |
| 369 | 2918 | Carboxylic acid esters | 12% | 5% |
| 370 | 2919 | Phosphoric esters; salts | 12% | 5% |
| 371 | 2920 | Sulfonic esters; salts | 12% | 5% |
| 372 | 2921 | Amine-function compounds | 12% | 5% |
| 373 | 2922 | Oxygen-function compounds | 12% | 5% |
| 374 | 2923 | Carboxyamide-function compounds | 12% | 5% |
| 375 | 2924 | Carboxyamide-function compounds (other derivatives) | 12% | 5% |
| 376 | 2925 | Carboxylic acid-function compounds | 12% | 5% |
| 377 | 2926 | Nitrile-function compounds | 12% | 5% |
| 378 | 2927 | Diazo-, azo- or azoxy-compounds | 12% | 5% |
| 379 | 2928 | Organic derivatives of hydrazine or hydroxylamine | 12% | 5% |
| 380 | 2929 | Compounds containing nitrogen heteroatom | 12% | 5% |
| 381 | 2930 | Organo-sulfur compounds | 12% | 5% |
| 382 | 2931 | Organo-sulfur compounds (other derivatives) | 12% | 5% |
| 383 | 2932 | Heterocyclic compounds with oxygen heteroatom | 12% | 5% |
| 384 | 2933 | Heterocyclic compounds with nitrogen heteroatom | 12% | 5% |
| 385 | 2934 | Heterocyclic compounds with sulfur heteroatom | 12% | 5% |
| 386 | 2935 | Sulfonamides; esters of sulfonamides | 12% | 5% |
| 387 | 2936 | Provitamins and vitamins | 12% | 5% |
| 388 | 2937 | Hormones, derivatives | 12% | 5% |
| 389 | 2938 | Glycosides, natural or synthetic | 12% | 5% |
| 390 | 2939 | Alkaloids, natural or synthetic | 12% | 5% |
| 391 | 2940 | Sugars, sugar alcohols, artificial sweeteners | 12% | 5% |
