Introduction
The Indian government has introduced GST Reform 2.0, the biggest update since 2017. The new system simplifies GST rates in India and makes daily essentials cheaper, while keeping luxury and “sin” goods costlier. This change aims to boost demand, reduce household expenses, and strengthen MSMEs. Let’s break down the new GST rate list 2025 and see how it impacts consumers and businesses.
Earlier, Indian GST rates had four slabs: 5%, 12%, 18%, and 28%. Under GST Reform 2.0, the structure is simplified:
Category | GST Rate | Items Covered |
Essential Food Items | 0% – 5% | Roti, chapati, paratha, bread, paneer, chhena, milk, dairy products, basic snacks |
Dry Fruits & Spices | 5% | Almonds, cashews, raisins, masala powders, cooking ingredients |
Healthcare & Medicines | 0% – 5% | Life-saving drugs, basic medicines, medical devices, hospital essentials |
Insurance | 0% | Health insurance premiums, life insurance premiums |
Agriculture & MSME Inputs | 5% | Tractors, fertilizers, farm machinery, yarn, fabrics |
Lifestyle & Household Items | 5% – 18% | Soaps, shampoos, toothpaste, detergents, utensils, furniture |
Electronics & Appliances | 18% | TVs, ACs, monitors, dishwashers, refrigerators, washing machines |
Small & Mid-size Automobiles | 18% | Small cars, scooters, motorcycles, cars up to ₹14 lakh (mid-segment) |
High-end Cars & SUVs | 40% | Luxury cars, SUVs, imported vehicles |
Industrial Goods | 5% – 18% | Cement, coal, power backup (inverters 18%), solar products (5%) |
Beverages (Sugary) | 40% | Soft drinks, sweetened beverages, energy drinks |
Sin Goods | 40% | Tobacco, pan masala, gutkha, cigarettes |