GST 2.0 rollout from tomorrow: Full list of what gets cheaper and costlier

Starting September 22, multiple products of daily use will see a price reduction as revised Goods and Services Tax (GST) of two slabs come into effect. Prime Minister Narendra Modi had announced the changes during his independence day speech from Red Fort, following which the GST Council approved moving from 4-slab structure to a 2-slab regime.

As per the new structure, there will only be two tax slabs – 5% and 18% as the 12% and 28% slabs have been removed. A 40% GST slab has been introduced for sin goods, luxury items and high-end vehicles.

Here is the list of items with their new GST rates for you to see what all have become cheaper and costlier.

GST 2.0: What gets cheaper and costlier – Check

S.No	Goods	Old GST rate (in %)	New GST rate (in %)	Cheaper/Costlier
1	Condensed milk	12	5	Cheaper
2	Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads, Cheese	12	5	Cheaper
3	Chena or paneer, pre-packaged and labelled	5	Nil	Cheaper
4	Brazil nuts, dried, whether or not Shelled or Peeled	12	5	Cheaper
5	Chocolates and other food preparations containing cocoa	18	5	Cheaper
6	Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried	12	5	Cheaper
7	Air-conditioning machines, Television sets (including LCD and LED television)	28	18	Cheaper
8	Malt, whether or not roasted	18	5	Cheaper
9	Starches; inulin	12	5	Cheaper
10	Bidi wrapper leaves (tendu)	18	5	Cheaper
11	Indian katha	18	5	Cheaper
12	Pig fats (including lard) and poultry fat	12	5	Cheaper
13	Fats of bovine animals, sheep or goats	12	5	Cheaper
14	All goods i.e. Margarine, Linoxyn	18	5	Cheaper
15	Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products	12	5	Cheaper
16	Other prepared or preserved meat, meat offal, blood or insects	12	5	Cheaper
17	All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes	12	5	Cheaper
18	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter	18	5	Cheaper
19	Sugar confectionery	18	5	Cheaper
20	Cocoa butter, fat and oil	18	5	Cheaper
21	Cocoa powder, not containing added sugar or sweetening matter	18	5	Cheaper
22	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared	12	5	Cheaper
23	Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes, Fortified Rice Kernel	18	5	Cheaper
24	Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products (other than bread, pizza bread, khakhra, chapathi, roti)	18	5	Cheaper
25	Pizza bread	5	Nil	Cheaper
26	Khakhra, chapathi or roti	5	Nil	Cheaper
27	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid	12	5	Cheaper
28	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	12	5	Cheaper
29	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid	12	5	Cheaper
30	Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit	12	5	Cheaper
31	Tender coconut water, pre-packaged and labelled	12	5	Cheaper
32	Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts	18	5	Cheaper
33	Ice cream and other edible ice, whether or not containing cocoa	18	5	Cheaper
34	Paratha, parotta and other Indian breads by any name called	18	Nil	Cheaper
35	Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled	12	5	Cheaper
36	Diabetic foods	12	5	Cheaper
37	Drinking water packed in 20 litre bottles	12	5	Cheaper
38	Plant-based milk drinks, ready for direct consumption as beverages	18	5	Cheaper
39	Soya milk drinks	12	5	Cheaper
40	Bidis	28	18	Cheaper
41	Talcum powder, Face powder	18	5	Cheaper
42	Hair oil, shampoo	18	5	Cheaper
43	Dental floss, toothpaste	18	5	Cheaper
44	Tooth powder	12	5	Cheaper
45	Shaving cream, shaving lotion, aftershave lotion	18	5	Cheaper
46	Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)	12	18	Costlier
47	Toilet Soap in the form of bars, cakes, moulded pieces or shapes	18	5	Cheaper
48	Candles, tapers	12	5	Cheaper
49	Three wheeled vehicles	28	18	Cheaper
50	All goods-safety matches	12	5	Cheaper
51	Photographic plates and film for x-ray for medical use	12	5	Cheaper
52	Photographic plates and films, exposed and developed, other than cinematographic film	12	5	Cheaper
53	All diagnostic kits and reagents	12	5	Cheaper
54	Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel)	12	18	Costlier
55	Feeding bottles; Plastic beads	12	5	Cheaper
56	Latex Rubber Thread	12	5	Cheaper
57	Rear tractor tyres and rear tractor tyre tubes	18	5	Cheaper
58	Nipples of feeding bottles	12	5	Cheaper
59	Tyre for tractors, Tube for tractor tyres	18	5	Cheaper
60	Surgical rubber gloves or medical examination rubber gloves	12	5	Cheaper
61	Erasers	5	Nil	Cheaper
62	Rubber bands	12	5	Cheaper
63	Ultra-High Temperature (UHT) milk	5	Nil	Cheaper
64	Other non-alcoholic beverages	18	40	Costlier
65	Pan masala	28	40	Costlier
66	All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured	28	40	Costlier
67	Caffeinated Beverages	28	40	Costlier
68	Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice	28	40	Costlier
69	Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion	28	40	Costlier
70	Products containing tobacco or nicotine substitutes and intended for inhalation without combustion	28	40	Costlier
71	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	28	40	Costlier
72	Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]	28	40	Costlier
73	Sewing thread of manmade filaments, whether or not put up for retail sale	12	5	Cheaper
74	Synthetic or artificial filament yarns	12	5	Cheaper
75	Felt, whether or not impregnate, coated, covered or laminated	12	5	Cheaper
76	Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece	12	18	Costlier
77	Other made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags]	12	18	Costlier
78	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed	12	Nil	Cheaper
79	Pencil sharpeners	12	Nil	Cheaper
80	Exercise book, graph book, & laboratory note book and notebook	12	Nil	Cheaper
81	Mathematical boxes, geometry boxes and colour boxes	12	5	Cheaper
82	Table, kitchen or other household articles of aluminium; utensils	12	5	Cheaper
83	Umbrellas and sun umbrellas	12	5	Cheaper
84	Bicycles and other cycles	12	5	Cheaper
85	Dish washing machines, household	28	18	Cheaper
86	Paper Sack and Bio degradable bags	12	5	Cheaper
87	Toys like tricycles, scooters, pedal cars etc.	12	5	Cheaper
88	Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]	28	18	Cheaper
89	Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.	28	18	Cheaper
90	Three wheeled vehicles	28	18	Cheaper
91	Large Cars	28	40	Cheaper (Because cess has been removed taking down the effective to 40%)
92	Motor cycles of engine capacity exceeding 350 cc	28	40	Costlier
93	Aircraft for personal use	28	40	Costlier
94	Yacht and other vessels for pleasure or sport	28	40	Costlier
95	Bamboo flooring	12	5	Cheaper
96	Railway or tramway sleepers (cross-ties) of wood	12	5	Cheaper
97	Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves	12	5	Cheaper
98	Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc	12	5	Cheaper
99	Footwear of sale value not exceeding Rs.2500 per pair	12	5	Cheaper
100	All individual life insurance policies whether term life, ULIP or endowment policies and reinsurance thereof	18	Nil	Cheaper
101	Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers	28	18	Cheaper

No new GST on several items

While the changes in GST rates on all goods will be implemented with effect from September 22, 2025, the same on pan masala, gutkha, cigarettes, chewing tobacco products like zarda, unmanufactured tobacco and bidi will be made applicable once the loan and interest payment obligations under the compensation cess account are completely discharged.

The Centre expects more liquid infusion in the economy during the festive period due to the GST reduction, and said it would monitor that the benefits are passed on to the consumers.

Finance Minister Nirmala Sitharaman earlier said she would personally oversee the implementation of the new slabs, and asked citizens to report if they find the same is not being done.