New GST Rates List and GST Slabs (GST 2.0)

Since 22 September 2025 GST has two main slabs: 5% (the merit rate) and 18% (the standard rate), plus a 40% rate for a short list of luxury and sin goods. Some essentials are nil rated, gold and jewellery pay 3%, and a few special rates remain for precious stones. The old 12% and 28% slabs are gone.

Slab	What it covers	Examples
Nil (0%)	Fresh food and other essentials	Fresh milk and UHT milk, paneer, bread and roti, fresh fruit and vegetables, books, notebooks, pencils, sanitary napkins
3%	Precious metals	Gold, silver, gold and silver jewellery
5%	Merit rate: daily needs, food, health, farming	Ghee, cheese, namkeen, biscuits, medicines, soap and shampoo, bicycles, tractors, footwear and clothes up to Rs 2,500
18%	Standard rate: most goods and services	Cement, steel, mobile phones, TVs, ACs, small cars, two wheelers up to 350 cc, most services
40%	Luxury and sin goods	Larger cars, motorcycles above 350 cc, aerated and sweetened drinks, pan masala and tobacco, yachts
Outside GST	Petroleum and alcohol for drinking	Petrol, diesel, ATF, crude oil, natural gas and CNG, alcoholic liquor

Use the lookup above to see where any of 200 common goods and services falls, or search the HSN code finder.

What changed on 22 September 2025

GST 2.0, recommended by the 56th GST Council meeting on 3 September 2025, moved most items in the 12% slab down to 5% and most items in the 28% slab down to 18%. A few went up.

Item	Before	From 22 Sep 2025
Cement	28%	18%
Air conditioners, TVs above 32 inches	28%	18%
Small cars, two wheelers up to 350 cc	28% plus cess	18%
Larger cars, motorcycles above 350 cc	28% plus cess	40%
Ghee and butter, cheese, namkeen	12%	5%
Biscuits, chocolate, ice cream	18%	5%
Soap bars, shampoo, toothpaste	18%	5%
Medicines, spectacles	12%	5%
Paneer, UHT milk, roti and paratha	5% or 18%	Nil
Notebooks, pencils	12%	Nil
Individual life and health insurance	18%	Exempt
Coal	5% plus cess	18%
Aerated and sweetened drinks	28% plus cess	40%
Writing and printing paper, kraft paper	12%	18%

Compensation cess ended on 22 September 2025 for all goods except tobacco and pan masala. Those moved on 1 February 2026: pan masala, cigarettes and other tobacco products now pay 40% GST (bidis 18%), with a separate health cess on pan masala and additional excise duty on tobacco replacing the compensation cess. The 57th GST Council meeting on 8 October 2026 made no rate changes.

How to calculate GST

To add GST, multiply the taxable value by the rate. To take GST out of a price that already includes it, divide by 1 plus the rate.

Case	Formula	Example at 18%
Add GST	GST = value × rate ÷ 100	Rs 10,000 × 18 ÷ 100 = Rs 1,800; total Rs 11,800
Remove GST	Value = price ÷ (1 + rate ÷ 100)	Rs 11,800 ÷ 1.18 = Rs 10,000; GST Rs 1,800

CGST, SGST and IGST

A sale within one state carries CGST and SGST (or UTGST), each half of the rate: 9% plus 9% for an 18% item. A sale from one state to another, an import or a supply to an SEZ carries IGST at the full rate instead. The GST invoice format splits the tax for you once you choose the place of supply.

How to use the GST rate lookup

1. Pick a slab to see every item in it, or pick a category such as construction or food.
2. Type a product name to narrow the list.
3. Open an item for its HSN code, subheadings, rate conditions and an invoice example.
4. Download the list as Excel to keep it with your price list.

Sources and date. Rates are taken from the GST rate notifications in force on 13 October 2026: Notification 9/2025 Central Tax (Rate) and the related notifications that brought in GST 2.0 on 22 September 2025 (summarised in the PIB release of the 56th GST Council meeting), and the official rate finder on cbic-gst.gov.in. Code descriptions are written in our own words; they are a guide, not a ruling. For a high value or disputed item, check the notification or ask your tax adviser.