Here’s a detailed breakdown of the revised GST categories effective from September 22, 2025, following the 56th GST Council meeting. This list is optimized for clarity and can be directly adapted into your content or notification formats:
🧾 GST Rate Categories & Item-Wise Classification (Effective Sept 22, 2025)
| GST Rate | Item Category | Examples |
|---|---|---|
| 0% (Exempt) | Essentials & Healthcare | UHT milk, paneer, roti, paratha, pizza bread, 33 life-saving drugs, 3 rare disease/cancer drugs, individual life & health insurance policies |
| 5% (Merit Rate) | Daily-use goods, agriculture, labour-intensive sectors | Toothpaste, toothbrush, shampoo, soaps, hair oil, bicycles, kitchenware, tableware, namkeens, sauces, noodles, chocolates, coffee, cornflakes, butter, ghee, preserved meat, pasta, tractors, harvesting machinery, handicrafts, marble/granite blocks, intermediate leather goods |
| 18% (Standard Rate) | Consumer goods, construction, auto & medical devices | TVs (all sizes), ACs, dishwashers, small cars, motorcycles ≤ 350cc, buses, trucks, ambulances, auto parts, cement, surgical/dental/veterinary apparatus, diagnostic kits, glucometers, bandages, gauze |
| 40% (De-Merit / Sin Goods) | Luxury & harmful products | Pan masala, cigarettes, gutkha, aerated sugary beverages, luxury motorcycles >350cc, yachts, private aircraft, tobacco products |
🔍 Notable Structural Changes
- ✅ 12% and 28% slabs eliminated: Items redistributed into 5% or 18% categories.
- ✅ Insurance fully exempted: All individual policies now attract 0% GST.
- ✅ Agriculture & MSME support: Machinery and labour-intensive goods moved to 5%.
Read also : GST Overhaul: India Slashes Tax Rates on Essentials
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