New GST Rates 2025 — Search What Changed
From 22 September 2025 GST moved to two main slabs, 5% and 18%, with 40% for a few luxury and sin goods. Search an item to see its old and new rate.
| HSN | Item | Old | New |
|---|---|---|---|
| 2523 | Cement — Portland, slag, aluminous and similar hydraulic cements, including clinker | 28% | 18% |
| 2515 12 10 | Marble and travertine blocks | 12% | 5% |
| 2516 | Granite blocks | 12% | 5% |
| 68 | Sand lime bricks and stone inlay work | 12% | 5% |
| 44 or any chapter | Cement bonded, jute, rice husk, bagasse and agri-residue particle boards; GRG gypsum board | 12% | 5% |
| 8407 | Spark-ignition (petrol) piston engines, other than aircraft engines | 28% | 18% |
| 8408 | Compression-ignition (diesel) engines | 28% | 18% |
| 8408 | Fixed-speed diesel engines of power up to 15 HP | 12% | 5% |
| 8409 | Parts for petrol and diesel engines (8407, 8408) | 28% | 18% |
| 8413 11, 8413 30 | Fuel-dispensing pumps; fuel, lubricating or cooling pumps for engines | 28% | 18% |
| 8414 20 20 | Hand pumps (other) | 12% | 5% |
| 8507 | Electric accumulators (batteries) other than lithium-ion | 28% | 18% |
| 8511 | Ignition and starting equipment — spark plugs, starter motors, alternators, dynamos | 28% | 18% |
| 8419 12 | Solar water heaters and systems | 12% | 5% |
| 84 / 85 / 94 | Renewable energy devices and parts for their manufacture — solar power devices and generators, PV cells and modules, wind mills, bio-gas and waste-to-energy plants, solar lanterns | 12% | 5% |
| 3818 | Silicon wafers | 12% | 5% |
| 8701 | Tractors (other than road tractors for semi-trailers above 1800 cc) | 12% | 5% |
| 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation | 12% | 5% |
| 8433 | Harvesting or threshing machinery, balers, mowers and parts | 12% | 5% |
| 8436 | Other agricultural, poultry and bee-keeping machinery and parts | 12% | 5% |
| 8424 | Sprinklers, drip irrigation systems and nozzles; mechanical sprayers | 12% | 5% |
| 8479 | Composting machines | 12% | 5% |
| 8716 20 00 | Self-loading or self-unloading trailers for agriculture | 12% | 5% |
| 8716 80 | Hand carts, rickshaws and animal-drawn vehicles | 12% | 5% |
| 8708 | Specified tractor parts — wheel rims, centre housing, transmission housing, front axle support, bumpers, brakes, gear boxes, transaxles, road wheels, radiators, silencers, clutches, steering, hydraulics, fenders and hoods | 18% | 5% |
| 4011 70 00 | Tyres for tractors; rear tractor tyres and tubes | 18% | 5% |
| 8413 81 90 | Hydraulic pumps for tractors | 18% | 5% |
| 8408 20 20 | Agricultural diesel engines above 250 cc for tractors | 18% | 5% |
| 8708 | Parts and accessories of motor vehicles (8701–8705), other than the specified tractor parts | 28% | 18% |
| 4011 | New pneumatic rubber tyres (not bicycle, rear tractor or aircraft tyres) | 28% | 18% |
| 8704 | Goods vehicles — trucks, tempos (other than refrigerated vehicles) | 28% | 18% |
| 8702 | Buses and vehicles for ten or more persons | 28% | 18% |
| 8701 | Road tractors for semi-trailers above 1800 cc | 28% | 18% |
| 8703 | Small cars — petrol/LPG/CNG up to 1200 cc and diesel up to 1500 cc, length up to 4000 mm (hybrids within the same limits) | 28% | 18% |
| 8703 | Three-wheeled vehicles | 28% | 18% |
| 8703 | Larger cars and SUVs — above the small-car engine or length limits40% de-merit rate | 28% | 40% |
| 8711 | Motorcycles and mopeds up to 350 cc | 28% | 18% |
| 8711 | Motorcycles above 350 cc40% de-merit rate | 28% | 40% |
| 8714 | Parts and accessories of motorcycles (8711) | 28% | 18% |
| 8706, 8707 | Chassis fitted with engines, and bodies (including cabs), for motor vehicles | 28% | 18% |
| 9401 20 00 | Seats of a kind used for motor vehicles | 28% | 18% |
| 8712 | Bicycles and other cycles, not motorised | 12% | 5% |
| 8714 | Parts and accessories of bicycles (8712) | 12% | 5% |
| 8415 | Air-conditioning machines | 28% | 18% |
| 8422 | Dish washing machines, household and other | 28% | 18% |
| 8528 | Television sets, monitors and projectors; set-top boxes | 28% | 18% |
| 8452 | Sewing machines, their furniture, needles and parts | 12% | 5% |
| 7323 | Table, kitchen or household articles and utensils of iron or steel | 12% | 5% |
| 7418 | Table, kitchen or household articles and utensils of copper | 12% | 5% |
| 7615 | Table, kitchen or household articles and utensils of aluminium | 12% | 5% |
| 7321 | Kerosene burners and stoves, wood-burning stoves of iron or steel | 12% | 5% |
| 7319 | Sewing needles | 12% | 5% |
| 7326 90 99 | Art ware of iron | 12% | 5% |
| 8306 | Bells, gongs, statuettes and ornaments of base metal | 12% | 5% |
| 4415 | Packing cases, boxes, crates, drums and pallets of wood; cable drums | 12% | 5% |
| 4421 | Other articles of wood — spools, cops, bobbins, thread reels, clothes hangers | 12% | 5% |
| 4408 | Sheets for veneering and for plywood | 12% | 5% |
| 4819 10, 4819 20 | Cartons, boxes and cases of corrugated or non-corrugated paper or paperboard | 12% | 5% |
| 48 | Paper sacks and bags; biodegradable bags | 12% | 5% |
| 4804 | Uncoated kraft paper and paperboard | 12% | 18% |
| 4805 | Other uncoated paper and paperboard in rolls or sheets | 12% | 18% |
| 4808 | Corrugated, creped or embossed paper and paperboard in rolls or sheets | 12% | 18% |
| 4810 | Coated paper and paperboard (kaolin-coated) | 12% | 18% |
| 4802 | Uncoated writing and printing paper (other than for exercise books) | 12% | 18% |
| 6909 | Ceramic pots and jars for conveying and packing goods | 12% | 5% |
| 5402–5406 | Synthetic or artificial filament yarns | 12% | 5% |
| 5509–5511 | Yarn of man-made staple fibres | 12% | 5% |
| 5401, 5508 | Sewing thread of man-made filaments or staple fibres | 12% | 5% |
| 5501–5507 | Synthetic or artificial filament tow and staple fibres | 18% | 5% |
| 5603 | Nonwovens | 12% | 5% |
| 5607 | Twine, cordage, ropes and cables | 12% | 5% |
| 5903, 5906 | Textile fabrics coated or laminated with plastics; rubberised fabrics | 12% | 5% |
| 5909 | Textile hose piping and tubing | 12% | 5% |
| 5910 | Transmission or conveyor belts of textile material | 12% | 5% |
| 5911 | Textile products for technical uses | 12% | 5% |
| 61, 62 | Apparel and clothing accessories of sale value up to ₹2,500 per pieceUp to ₹1,000 was already 5%; the change is for ₹1,000–2,500 | 12% | 5% |
| 61, 62 | Apparel and clothing accessories of sale value above ₹2,500 per piece | 12% | 18% |
| 64 | Footwear of sale value up to ₹2,500 per pairUp to ₹1,000 was already 5%; the change is for ₹1,000–2,500 | 12% | 5% |
| 4107, 4113–4115 | Finished leather — further prepared after tanning; chamois, patent and composition leather | 12% | 5% |
| 4007 | Latex rubber thread | 12% | 5% |
| 4016 | Rubber bands | 12% | 5% |
| 9607 | Slide fasteners (zips) and parts | 12% | 5% |
| 2701 | Coal, briquettes and similar solid fuels from coalCompensation cess on coal ended with this change | 5% | 18% |
| 2702 | Lignite | 5% | 18% |
| 2807 | Sulphuric acid | 18% | 5% |
| 2808 | Nitric acid | 18% | 5% |
| 2814 | Ammonia | 18% | 5% |
| 9988 | Job work not covered elsewhere (residual entry)Job work for umbrellas, printing of Chapter 48/49 goods, bricks, pharmaceuticals and leather moved to 5% | 12% | 18% |
| 9988 | Job work on umbrellas, printing (Chapter 48/49), bricks, pharmaceuticals (Chapter 30), hides and leather (Chapter 41) | 12% | 5% |
| 9954 | Works contracts for Government involving mainly earth work, and their sub-contracts | 12% | 18% |
| 9965 | Goods transport by GTA — option with input tax creditThe 5% option without input tax credit is unchanged | 12% | 18% |
| 9994 | Treatment of effluents by a Common Effluent Treatment Plant | 12% | 5% |
Effective 22 September 2025. Source: GST Council, 56th meeting (3 Sep 2025), Annexure-II and III; CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025.
The GST Council's 56th meeting replaced the 5%, 12%, 18% and 28% structure with a merit rate of 5%, a standard rate of 18% and a de-merit rate of 40%. Most 12% goods moved to 5%, most 28% goods moved to 18%, and a few moved up.
This finder lists the changes that matter to manufacturers, traders and contractors, taken from the Council's sector-wise list. Goods not listed kept their earlier rate — use the HSN code finder for those.
The new GST slabs
5% (merit rate) for essentials and most former 12% goods, 18% (standard rate) for most goods and services including most former 28% goods, and 40% (de-merit rate) for luxury and sin goods such as large cars, motorcycles above 350 cc and aerated drinks. Nil continues for exempt goods.
What changed for manufacturers
Cement, auto parts, engines, pumps for engines, batteries, ACs and TVs fell from 28% to 18%. Tractors, agricultural machinery, renewable energy devices, sewing machines, utensils, wooden pallets and cartons fell from 12% to 5%. Coal rose from 5% to 18%, kraft and other uncoated paper from 12% to 18%, and general job work from 12% to 18%.
Updating your item master
Invoices raised on or after 22 September 2025 must carry the new rate. Update the tax rate on each affected item in your billing or ERP system, and check open orders and price lists that were quoted at the old rate.
Questions people ask.
What are the new GST slabs from 22 September 2025?
5%, 18% and 40%, besides nil for exempt goods. The 12% and 28% slabs were removed for almost all goods.
What is the new GST rate on cement?
18%, down from 28%.
What is the GST rate on auto parts now?
18% for parts and accessories of motor vehicles (down from 28%); specified tractor parts are 5%.
Which goods moved to the 40% rate?
Luxury and sin goods such as larger cars and SUVs, motorcycles above 350 cc, personal aircraft, yachts, and aerated and sugared beverages.
What is the GST rate on job work after the change?
18% for job work not covered elsewhere (up from 12%); job work for textiles, leather, pharmaceuticals, printing and bricks is 5%.
Did the GST on coal increase?
Yes — from 5% to 18%, while the compensation cess on coal was removed.
Other free tools
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