GST 2.0 product list sector wise
food items
Product Name | Previous GST Rate | Previous Cess | New GST Rate | Cess Status |
UHT Milk (Packaged) | 5% | None | 0% | Removed |
Butter, Ghee, Paneer | 12% | None | 5% | Removed |
Soy Milk | 12% | None | 5% | Removed |
Packaged Namkeen, Bhujia | 12% | None | 5% | Removed |
Biscuits (Sweet/Salted) | 12–18% | None | 5% | Removed |
Cornflakes, Pasta, Instant Noodles | 12–18% | None | 5% | Removed |
Chocolates, Cocoa Powder | 18% | None | 5% | Removed |
Jam, Jelly, Marmalade | 12% | None | 5% | Removed |
Nut Paste, Dried Fruit Paste | 12% | None | 5% | Removed |
Almonds, Cashews, Pistachios | 12% | None | 5% | Removed |
Raisins, Dates, Walnuts | 12% | None | 5% | Removed |
Vegetable Oils, Animal Fats | 12% | None | 5% | Removed |
Fruit Juice (Packaged) | 12% | None | 5% | Removed |
Coconut Water (Packaged) | 12% | None | 5% | Removed |
Sugar-Free Sweets | 18% | None | 5% | Removed |
Candies, Syrups | 12% | None | 5% | Removed |
Pre-packaged Pizza Bread, Khakhra, Roti | 5% | None | 0% | Removed |
Boiled Sweets, Toffees | 12–18% | None | 5% | Removed |
Sausages, Meat Spreads | 12% | None | 5% | Removed |
Condensed Milk | 12% | None | 5% | Removed |
Personal care and FMCG products
|
Electronics and appliances
|
Agriculture and rural goods
|
Vehicle and auto parts
Product Name | Previous GST Rate | Previous Cess | New GST Rate | Cess Status |
Small Petrol Cars (≤1200cc, ≤4m length) | 28% | 1–3% (Cess) | 18% | Removed |
Small Diesel Cars (≤1500cc, ≤4m length) | 28% | 3–5% (Cess) | 18% | Removed |
Mid-size Sedans (e.g. Honda City) | 28% | 15% (Luxury Cess) | 40% | Cess Removed |
SUVs (e.g. Hyundai Creta, Fortuner) | 28% | 22% (Luxury Cess) | 40% | Cess Removed |
Electric Cars (EVs) | 5% | None | 5% | No Change |
Hybrid Cars | 28% | 15% (Cess) | 18% | Cess Removed |
Motorcycles (≤350cc) | 28% | 3% (Cess) | 18% | Removed |
Motorcycles (>350cc) | 28% | 12% (Luxury Cess) | 40% | Cess Removed |
Scooters & Mopeds | 28% | None | 18% | Removed |
Electric Two-Wheelers | 5% | None | 5% | |
Auto Rickshaws (Petrol/Diesel) | 12% | None | 5% | Removed |
E-Rickshaws | 5% | None | 5% | No Change |
Tractors (≤1800cc) | 12% | None | 5% | Removed |
Tractor Tires & Tubes | 18% | None | 5% | Removed |
Car Batteries (Lead Acid) | 28% | None | 18% | Removed |
EV Batteries (Lithium-ion) | 18% | None | 5% | Removed |
Engine Oil, Lubricants | 18% | None | 18% | No Change |
Brake Pads, Clutch Plates | 18% | None | 18% | No Change |
Headlights, Tail Lamps | 18% | None | 18% | No Change |
Car Horns, Wipers | 18% | None | 18% | No Change |
Alloy Wheels | 28% | None | 18% | Removed |
Vehicle GPS Systems | 18% | None | 18% | No Change |
Car Audio Systems | 28% | None | 18% | Removed |
Vehicle Airbags | 18% | None | 18% | No Change |
Vehicle Upholstery (Leather/Fabric) | 18% | None | 18% | No Change |
Tow Bars, Roof Racks | 18% | None | 18% | No Change |
Health care and medical equipment
|
Education and stationary
|
Textiles, apparel and footwear
|
Home & lifestyle products
Product Name | Previous GST Rate | Previous Cess | New GST Rate | Cess Status |
General Kitchenware (Steel, Copper, Plastic) | 12% | None | 5% | Removed |
Pressure Cookers | 12% | None | 5% | Removed |
Non-electric Kettles, Pans, Tawa | 12% | None | 5% | Removed |
Cutlery (Spoons, Forks, Knives) | 12% | None | 5% | Removed |
Serving Bowls, Plates, Trays | 12% | None | 5% | Removed |
Candles | 12% | None | 5% | Removed |
Umbrellas & Accessories | 12% | None | 5% | Removed |
Sewing Needles | 12% | None | 5% | Removed |
Sewing Machines & Parts | 12% | None | 5% | Removed |
Handbags (Cotton/Jute) | 12% | None | 5% | Removed |
Baby Napkins & Diapers | 12% | None | 5% | Removed |
Furniture (Bamboo, Cane, Rattan) | 12% | None | 5% | Removed |
Wooden Furniture (Non-branded) | 18% | None | 18% | No Change |
Milk Cartons (Iron/Steel/Aluminum) | 12% | None | 5% | Removed |
Wall Clocks | 18% | None | 18% | No Change |
Mirrors (Non-luxury) | 18% | None | 18% | No Change |
Bedsheets, Pillow Covers | 5% | None | 5% | No Change |
Curtains, Drapes (Non-branded) | 12% | None | 5% | Removed |
Floor Mats, Door Mats | 12% | None | 5% | Removed |
Artificial Flowers & Plants | 18% | None | 18% | No Change |
Decorative Lights (Non-luxury) | 18% | None | 18% | No Change |
Wall Paintings (Non-handmade) | 18% | None | 18% | No Change |
Photo Frames (Plastic/Wood) | 18% | None | 18% | No Change |
Cleaning Mops & Brushes | 18% | None | 18% | No Change |
Brooms (Traditional) | 5% | None | 0% | Removed |
Dustbins (Plastic/Steel) | 18% | None | 5% | Removed |
Laundry Baskets | 18% | None | 5% | Removed |
Shoe Racks, Organizers | 18% | None | 5% | Removed |
Water Storage Tanks (≤500 litres) | 12% | None | 5% | Removed |
Luxury goods and service
Product Name | Previous GST Rate | Previous Cess | New GST Rate | Cess Status |
Large Cars & SUVs (>1500cc engine) | 28% | 15–22% (Luxury Cess) | 40% | Cess Removed |
Motorcycles (>350cc engine) | 28% | 12% (Luxury Cess) | 40% | Cess Removed |
Racing Cars | 28% | 20% (Super Luxury Cess) | 40% | Cess Removed |
Yachts, Helicopters, Private Jets | 28% | 20% (Super Luxury Cess) | 40% | Cess Removed |
Designer Apparel (>₹25,000 per item) | 18% | None | 40% | Increased |
Premium Watches (Luxury brands) | 28% | None | 40% | Increased |
Imported Perfumes | 28% | None | 40% | Increased |
Gold-Plated Cutlery & Decor | 28% | None | 40% | Increased |
Luxury Hotel Rooms (>₹7500/night) | 28% | None | 40% | Increased |
VIP Cricket Match Tickets | 18% | None | 40% | Increased |
Online Gambling & Betting Services | 18% | None | 40% | No Cess |
Aerated Drinks (Coca-Cola, Pepsi, etc.) | 28% | 12% (Compensation Cess) | 40% | Cess Removed |
Energy Drinks (Red Bull, Monster, etc.) | 28% | 15% (Caffeinated Cess) | 40% | Cess Removed |
Pan Masala, Gutkha, Cigarettes, Bidi | 28% | 60–290% (Comp. Cess) | 40%* | Cess Retained |
Premium Alcoholic Beverages | Not under GST | State Excise | Not under GST | Not Applicable |
Spa & Wellness Packages (Luxury chains) | 18% | None | 40% | Increased |
Private Club Memberships | 18% | None | 40% | Increased |
Luxury Event Management Services | 18% | None | 40% | Increased |
Imported Luxury Furniture | 28% | None | 40% | Increased |
High-End Home Decor (Crystal, Marble, Gold) | 28% | None | 40% | Increased |
Sin goods
|
Digital and online services
Service Name | Previous GST Rate | Previous Cess | New GST Rate | Cess Status |
Online Education Platforms (Skill-based) | 18% | None | 5% | Removed |
Coaching Services (Non-profit institutions) | 18% | None | 0% | Removed |
E-learning Subscriptions (Coursera, Udemy) | 18% | None | 5% | Removed |
OTT Streaming (Netflix, Prime Video, etc.) | 18% | None | 18% | No Change |
Music Streaming (Spotify, Gaana, etc.) | 18% | None | 18% | No Change |
Cloud Storage Services (Google Drive, iCloud) | 18% | None | 18% | No Change |
Website Hosting & Domain Services | 18% | None | 18% | No Change |
Online Gaming (Non-betting) | 18% | None | 18% | No Change |
Online Gambling & Betting Services | 18% | None | 40% | No Cess |
Fantasy Sports Platforms (Paid contests) | 18% | None | 40% | No Cess |
Digital Advertising (Google Ads, Meta Ads) | 18% | None | 18% | No Change |
SMS & Email Marketing Services | 18% | None | 18% | No Change |
Online Payment Gateway Charges | 18% | None | 18% | No Change |
Virtual Event Hosting (Zoom, Teams) | 18% | None | 18% | No Change |
Cloud-based Software Subscriptions (SaaS) | 18% | None | 18% | No Change |
Digital Design Services (Canva Pro, Figma) | 18% | None | 18% | No Change |
Online Freelancing Platforms (Upwork, Fiverr) | 18% | None | 18% | No Change |
Online Storage & Backup Services | 18% | None | 18% | No Change |
VPN & Cybersecurity Subscriptions | 18% | None | 18% | No Change |
Digital Publishing & E-books | 12% | None | 5% | Removed |
Energy and utilities
|
Hospitality, travel and entertainment
Service/Product Name | Previous GST Rate | Previous Cess | New GST Rate | Cess Status |
Budget Hotel Rooms (≤ ₹1000/night) | 0% | None | 0% | No Change |
Mid-range Hotel Rooms (₹1001–₹7500/night) | 12% | None | 5% | Removed |
Premium Hotel Rooms (> ₹7500/night) | 18% | None | 40% | Increased |
Economy Class Flight Tickets | 12% | None | 5% | Reduced |
Business Class Flight Tickets | 18% | None | 12% | Reduced |
Private Jets & Helicopters (Non-commercial) | 28% | 3% (Compensation Cess) | 40% | Cess Removed |
Train Tickets (AC classes) | 5% | None | 5% | No Change |
Train Tickets (Non-AC classes) | 0% | None | 0% | No Change |
Bus Tickets (Private operators) | 5% | None | 5% | No Change |
Taxi & Cab Aggregator Services (Ola, Uber) | 5% | None | 5% | No Change |
Restaurant Services (Non-AC, Non-alcoholic) | 5% | None | 5% | No Change |
Restaurant Services (AC, Non-alcoholic) | 18% | None | 5% | Reduced |
Restaurant Services (Serving Alcohol) | 18% | None | 18% | No Change |
Outdoor Catering (Non-wedding) | 18% | None | 5% | Reduced |
Banquet Hall Rentals (Non-luxury) | 18% | None | 18% | No Change |
Banquet Hall Rentals (Luxury weddings) | 18% | None | 40% | Increased |
Movie Tickets (≤ ₹250) | 12% | None | 5% | Reduced |
Movie Tickets (> ₹250) | 18% | None | 18% | No Change |
VIP Match Tickets (Cricket, etc.) | 18% | None | 40% | Increased |
Amusement Parks & Theme Parks | 18% | None | 18% | No Change |
Spa & Wellness Services (Luxury chains) | 18% | None | 40% | Increased |
Gym Memberships (Non-luxury) | 18% | None | 18% | No Change |
Private Club Memberships | 18% | None | 40% | Increased |
Event Management Services (Non-luxury) | 18% | None | 18% | No Change |
Luxury Event Services (Destination weddings) | 18% | None | 40% | Increased |
Construction and industrial materials
Product Name | Previous GST Rate | Previous Cess | New GST Rate | Cess Status |
Cement (All types) | 28% | None | 18% | Removed |
Bricks (Clay/Fly Ash) | 12% | None | 5% | Removed |
AAC Blocks & Lightweight Concrete Blocks | 12% | None | 5% | Removed |
Sand (River/Crushed) | 5% | None | 5% | No Change |
Gravel & Aggregates | 5% | None | 5% | No Change |
Ready-Mix Concrete | 18% | None | 18% | No Change |
Steel Rods, Bars, Angles | 18% | None | 18% | No Change |
TMT Bars & Structural Steel | 18% | None | 18% | No Change |
Iron Sheets & Plates | 18% | None | 18% | No Change |
Aluminum Sections & Profiles | 18% | None | 18% | No Change |
PVC Pipes & Fittings | 18% | None | 18% | No Change |
CPVC/UPVC Pipes | 18% | None | 18% | No Change |
Ceramic Tiles | 28% | None | 18% | Removed |
Vitrified Tiles | 28% | None | 18% | Removed |
Marble & Granite (Raw/Polished) | 28% | None | 18% | Removed |
Paints & Varnishes | 28% | None | 18% | Removed |
Wall Putty & Plaster | 18% | None | 18% | No Change |
Adhesives & Sealants | 18% | None | 18% | No Change |
Electrical Wiring & Cables | 18% | None | 18% | No Change |
Switches, Sockets, MCBs | 18% | None | 18% | No Change |
Industrial Lubricants & Grease | 18% | None | 18% | No Change |
Welding Electrodes & Equipment | 18% | None | 18% | No Change |
Construction Tools (Drills, Cutters, etc.) | 18% | None | 18% | No Change |
Scaffolding Materials | 18% | None | 18% | No Change |
Elevators & Escalators | 28% | None | 18% | Removed |
Fire Safety Equipment (Extinguishers, Alarms) | 18% | None | 18% | No Change |
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