vinujaglan.com · Founder's official site 
Rates at a glance
| Item | Before 22 Sep 2025 | GST now |
|---|---|---|
| Soap, shampoo, hair oil, toothpaste, toothbrush | 18% | 5% |
| Shaving cream, talcum powder | 18% | 5% |
| Diapers, feeding bottles | 12% | 5% |
| Most medicines and formulations | 12% | 5% |
| Notified life-saving and rare-disease drugs | 5% / 12% | Nil |
| Diagnostic kits, glucometers, thermometers, medical oxygen | 12%–18% | 5% |
| Spectacles and corrective lenses | 12% | 5% |
| Individual health and life insurance policies | 18% | Exempt |
| Make-up and perfumes | 18% | 18% |
Health services
Treatment by clinical establishments, doctors and paramedics stays exempt. Cosmetic and plastic surgery (other than reconstructive) is taxable. Salons, gyms and yoga centres moved to 5% without input tax credit.
Insurance after the exemption
The exemption covers individual life and health policies, including family floater policies, and their reinsurance. Group policies bought by employers remain taxable at 18%. Insurers lose input tax credit on exempt policies, so watch for premium revisions.
Using these rates correctly
- The rate depends on the HSN (goods) or SAC (services) code — the description on your invoice must match the code
- Old stock sold after 22 September 2025 is billed at the new rate; revise MRP stickers where the law required it
- Where a rate fell, pass on the benefit — anti-profiteering complaints are still possible
- Keep purchase invoices: input tax credit follows GSTR-2B, not the rate you expect
Frequently asked questions
Premiums paid on or after 22 September 2025 for individual policies are exempt, including renewals.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
