New GST Rate List Released – A Big Relief for Businesses and Taxpayers(28% GST Items List 2025 with PDF)
If you are a business owner or a taxpayer, you know very well how important GST is in day-to-day operations. Recently, the Union Government released a new GST rate list that plays a crucial role for shopkeepers, traders, and companies of all sizes. GST directly affects how much tax is applied on products, whether you run a small shop, a general store, or even a large-scale company.
In the updated list, GST on several essential items has been reduced from 12% or 18% to just 5%. Though not all items are included, many common products have been brought under this lower slab. This move is expected to provide significant relief to the middle class, help citizens manage expenses, and support India’s economic growth.
On 3rd September 2025, the government officially announced these changes. Prime Minister Shri Narendra Modi shared the new GST list, highlighting its benefits for the common man, farmers, MSMEs, small traders, women, and youth.
Reacting to the decision, Shri J. P. Nadda, Minister of Chemicals and Fertilizers, said that the new GST reforms will ease living costs, reduce the financial burden on families, and support upcoming growth and development.
Finance Minister Smt. Nirmala Sitharaman also explained in detail that GST rates on various household goods and food items have been lowered. The updated GST list includes products such as hair oil, soaps, shampoos, toothbrushes, toothpaste, bicycles, tableware, kitchenware, and food items like namkeen, pasta, noodles, chocolates, coffee, butter, ghee, and more.
These reforms not only provide relief to consumers but also empower small businesses by improving ease of doing business across India.
many daily-use and food items have been shifted to the 5% slab, while luxury/electronic items like ACs, TVs, washing machines, and vehicles have moved down from 28% to 18%, giving huge relief to both consumers and small traders.
I bivariate GST table grouped by slab percentage (5%, 12%, 18%, 28%). This way, any business owner or taxpayer can clearly understand which items fall into which GST category after the reform.
📊 GST 2025 – Items under 5% Slab
| Item | Revised GST Rate | Previous Rate |
|---|---|---|
| Condensed milk | 5% | 12%–18% |
| Butter | 5% | 12%–18% |
| Ghee | 5% | 12%–18% |
| Cheese | 5% | 12%–18% |
| Dairy spreads | 5% | 12%–18% |
| Chocolates | 5% | 18% |
| Pasta | 5% | 18% |
| Baked goods | 5% | 12%–18% |
| Namkeens | 5% | 12%–18% |
| Dried nuts | 5% | 12%–18% |
| Dried fruits | 5% | 12%–18% |
| Malt | 5% | 12%–18% |
| Starches | 5% | 12%–18% |
| Vegetable extracts | 5% | 12%–18% |
| Sausages | 5% | 12%–18% |
| Sugar products | 5% | 12%–18% |
| Medical grade oxygen | 5% | 12% |
| Diagnostic kits | 5% | 12% |
| Essential drugs | 5% | 12% |
| Reagents | 5% | 12% |
| Surgical supplies | 5% | 12% |
| Personal care items | 5% | 12%–18% |
| Toiletries | 5% | 12%–18% |
| Furniture | 5% | 12%–18% |
| Handicrafts | 5% | 12%–18% |
| Utensils | 5% | 12%–18% |
| Toys | 5% | 12%–18% |
| Musical instruments | 5% | 12%–18% |
| Cinema tickets (? ?100) | 5% | 12% |
| Hotels (?1,001–?7,500 per night) | 5% | 12% |
| Beauty & wellness (salons, gyms, spas) | 5% | 18% |
📊 GST 2025 – Items under 12% Slab
⚠️ Note: After reform, no items remain at 12% slab — everything is shifted to 5% / 18% / 40%.
👉 You may create this table but keep it empty or write: “No items under 12% slab as per GST 2025 update.”
📊 GST 2025 – Items under 18% Slab
| Item | Revised GST Rate | Previous Rate |
|---|---|---|
| Cement (Portland, slag, etc.) | 18% | 28% + Cess |
| Coal, lignite, peat | 18% | 5% |
| Motorcycles up to 350cc | 18% | 28% |
| Scooters | 18% | 28% |
| Small cars | 18% | 28% |
| Bicycles | 18% | 28% |
| Bidis | 18% | 28% + Cess |
📊 GST 2025 – Items under 28% / 40% Slab (Luxury & Sin Goods)
| Item | Revised GST Rate | Previous Rate |
|---|---|---|
| Packaged coconut water | 40% | 18%–28% |
| Soya milk drinks | 40% | 18%–28% |
| Other non-alcoholic sugary beverages | 40% | 18%–28% |
| Caffeinated beverages | 40% | 28% |
| Carbonated fruit drinks | 40% | 28% |
| Pan masala | 40% | 28% + Cess |
| Tobacco products | 40% | 28% + Cess |
| Cigars | 40% | 28% + Cess |
| Cigarettes | 40% | 28% + Cess |
| Motorcycles above 350cc | 40% | 28% + Cess |
| Luxury cars | 40% | 28% + Cess |
| Aircraft | 40% | 28% + Cess |
| Yachts | 40% | 28% + Cess |
| Pistols | 40% | 28% + Cess |
| Cinema tickets (> ?100) | 40% | 18%–28% |
📊 Updated GST Rate List (Effective 22nd September 2025)
| GST Slab | Items Included |
| 5% | Hair oil, Toilet soap, Soap bars, Shampoos, Toothbrushes, Toothpaste, Bicycles, Tableware, Kitchenware, Namkeen, Bhujia, Sauces, Pasta, Instant noodles, Chocolates, Coffee, Preserved meat, Cornflakes, Butter, Ghee |
| 12% | Some processed food items, Packaged beverages, Bakery products (cakes, pastries), Packaged dairy products not in 5% list |
| 18% | Household appliances (Refrigerators, Mixers, Fans, Geysers), Branded garments, Electronic goods (excluding those reduced to 5%), Telecom services |
| 28% | Earlier high-rate items like Air conditioners, Televisions, Washing machines, 3-wheelers and 4-wheelers ? Reduced to 18% in the new list |