GST Rates in India 2025 [PDF Download]

The Goods and Services Tax (GST) is one of India’s most important indirect tax reforms. It impacts businesses, consumers, and professionals alike, making it essential to stay updated with the latest rates. For 2025, the GST Council has made significant revisions to simplify the structure and reduce the burden on essential goods and services.

This guide provides a clear breakdown of the new GST rate list for 2025, highlighting the changes, revised slabs, and their impact. At the end, you can also download the official GST Rate List PDF for detailed reference.

Overview of GST Rate Changes in 2025

Since GST was first introduced in 2017, it has gone through multiple revisions. In 2025, the government has once again streamlined the structure:

5% GST – For most common-use goods and essential services.
18% GST – Standard slab for consumer goods and services.
40% GST – Applicable only on luxury and demerit goods such as premium cars, cigarettes, and tobacco.

This rationalization ensures that everyday items remain affordable, while luxury and harmful products contribute higher tax revenue.

GST Slabs and Item Lists (2025)

0% GST Rate (Nil Rated)

Certain goods and services remain exempt to protect affordability:

Milk, curd, lassi, eggs
Fresh vegetables, unpacked food grains, atta, maida, besan
Unbranded paneer, gur, natural honey
Salt, kajal, broomsticks
Children’s drawing & colouring books
Health and educational services

5% GST Rate

Covers a wide range of daily-use items, many shifted down from higher slabs:

Food & Beverages – Butter, ghee, dry fruits, cheese, juices, jam, biscuits, cereals, pizza bread, packaged water
Household Goods – Toothpaste, shampoo, soap, hair oil, umbrellas
Footwear & Textiles – All footwear and apparel, irrespective of price
Healthcare – Life-saving drugs, oxygen devices, thermometers, glucometers
Stationery – Notebooks, pencils, sharpeners, crayons
Other – Small cars, tractors, sewing machines, electric vehicles

12% GST Rate

Still applicable on some processed and packaged goods:

Butter & ghee
Fruit juices and processed foods
Almonds and other nuts
Packaged coconut water
Mobile phones
Umbrellas

18% GST Rate (Standard Slab)

The new default rate for most goods and services:

Appliances – ACs, refrigerators, dishwashers, large TVs (reduced from 28%)
Auto Sector – Small petrol/diesel/CNG cars, motorcycles under 350cc, auto components
Construction – Cement
Electronics – Computers, printers, CCTV cameras

28% GST Rate

Reserved mainly for luxury and demerit items:

Luxury cars and SUVs
Aerated drinks, pan masala
Tobacco products and cigarettes
Ceramic tiles

Precious Metals and Stones

3% GST – Gold, silver, imitation jewellery, diamonds, and other precious stones
0.25% GST – Unworked or synthetic precious and semi-precious stones

Key Highlights from GST Council Meetings

54th Meeting – Reduced GST on cancer drugs like Trastuzumab from 12% → 5%.
53rd Meeting – Defence imports and railway services (platform tickets, cloakrooms) made exempt.
49th Meeting – Relief on items like pencil sharpeners (18% → 12%) and liquid jaggery.
44th & 45th Meetings – COVID-19 relief with reduced rates on oxygen concentrators, ventilators, testing kits, hand sanitizers, and pulse oximeters.

Also See: GST Rates List 2025: Old vs New

GST Rate List in India 2025 PDF Download

For the complete official list of GST rates across all goods and services, download the PDF here:

File Name: GST Rate List in India 2025 PDF
Size: 153 KB
Pages: 30
Language: English

Download GST Rate List 2025 PDF