Tax Library

GST Rates After GST 2.0 (22 September 2025) — Category-wise

GST now has two main slabs — 5% and 18% — plus 40% for sin and luxury goods. Find the rate for food, clothing, vehicles, electronics, services and more.

11 guides Updated Nov 2026 1961 & 2025 Acts

11 guides

GST rates by category

Food & beveragesMost daily foods are now nil-rated or at 5% GST. Sugary, aerated and caffeinated drinks moved to the 40% slab.Personal care & healthToiletries came down from 18% to 5%, most medicines to 5%, and individual life and health insurance became…Clothing, footwear & textilesApparel and footwear priced up to ₹2,500 per piece now carry 5% GST; costlier items carry 18%. Fabrics and…Cars, bikes & vehiclesSmall cars and two-wheelers up to 350cc dropped to 18%. Larger cars, SUVs and big bikes are at 40% — but the…Electronics & appliancesConsumer durables that were in the 28% slab — air conditioners, large TVs, dishwashers, monitors and…Construction & real estateCement dropped from 28% to 18%. Under-construction homes still carry 1% (affordable) or 5% GST without input…ServicesMost services stay at 18%, but hotel rooms up to ₹7,500, salons, gyms and yoga, and goods transport now have…Agriculture & farmFarm inputs and machinery moved to 5% under GST 2.0. Agricultural produce sold by farmers stays outside GST.Gold & jewelleryGold, silver and jewellery stay at 3% GST under GST 2.0. Job-work making charges are 5%; rough diamonds 0.25%.Sin & luxury goods (40%)GST 2.0 created a special 40% slab for sin and luxury goods. Tobacco products moved to it from 1 February…Household, toys & stationeryKitchenware, toys and sports goods dropped to 5%; school stationery like notebooks, pencils and maps became…

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