New GST Rates List 2025 September PDF – Full List of Revised GST Slabs

The Goods and Services Tax (GST) in India is undergoing its biggest reform since 2017. The GST Council has officially announced that the new GST rates will come into effect from September 22, 2025, coinciding with the first day of Navratri.This move introduces a simplified two-tier tax structure, where most goods and services will now fall under either 5% or 18% GST slabs. Essential food items, healthcare products, and household goods have become cheaper, while luxury items, sin goods, and ultra-premium vehicles are placed under the highest slab of 40% GST.Finance Minister Nirmala Sitharaman confirmed that the new rates will not apply to tobacco, gutkha, cigarettes, and related products, which continue to attract the highest tax slab.

Highlights of GST Reform 2025

Key Update	Details
Effective Date	September 22, 2025 (Navratri Day 1)
Tax Structure	Two main slabs: 5% and 18%
Ultra-Luxury/ Sin Goods	40% GST
Essential Food Items	Reduced to 0% and 5%
Beverages (Sugary & Aerated)	Increased to 40%
Automobiles	Most vehicles reduced to 18%, luxury vehicles at 40%
Healthcare Supplies	Reduced to 5%
Entertainment	Cheaper tickets ≤ ₹100 at 5%, higher-end tickets at 40%

New GST Rate on Essential Food Items

To provide relief to common households, the government has cut GST rates on essential food products. Many items that earlier attracted 12–18% tax are now taxed at just 5% or 0%.

• UHT (Ultra High Temperature) Milk – 0% (Earlier 5%)
• Pre-packaged Paneer, Roti, Khakhra, Pizza bread – 0%
• Butter, Ghee, Cheese, Dairy spreads – 5% (Earlier 12–18%)
• Chocolates, Pasta, Namkeens – 5% (Earlier 18%)

This step is expected to make daily groceries more affordable for middle-class and rural households.

GST Rate on Dry Fruits, Spices & Ingredients

Dry fruits, spices, and processed ingredients have also seen a sharp tax reduction:

• Dried nuts, dried fruits – 5% (Earlier 12–18%)
• Starches, malt, vegetable extracts – 5% (Earlier 12–18%)
• Sausages and sugar products – 5% (Earlier 12–18%)

GST Rate on Beverages from September 2025

The biggest change is seen in sugary and caffeinated drinks, which now attract the highest 40% slab.

• Packaged Coconut Water – 40% (Earlier 18–28%)
• Soya Milk Drinks – 40% (Earlier 18–28%)
• Carbonated Fruit Drinks, Caffeinated Beverages – 40% (Earlier 28%)

This move is aimed at discouraging excessive consumption of sugary beverages.

GST Rate on Sin Goods

Sin goods like tobacco and pan masala remain in the highest category.

• Pan Masala – 40% (Earlier 28% + Cess)
• Cigarettes, Cigars, Tobacco Products – 40% (Earlier 28% + Cess)
• Bidis – 18% (Earlier 28% + Cess)

New GST Rate 2025 on Automobiles & Luxury Vehicles

Automobiles have received major relief, especially for common buyers:

• Motorcycles up to 350cc, Scooters, Small Cars, Bicycles – 18% (Earlier 28%)
• Motorcycles above 350cc, Luxury Cars, Aircraft, Yachts – 40%

GST Rate on Healthcare & Medical Supplies

Healthcare has been made more affordable:

• • Medical-grade Oxygen, Diagnostic Kits, Essential Drugs – 5% (Earlier 12%)
  • Surgical supplies & reagents – 5% (Earlier 12%)

This is a big boost for hospitals, patients, and the healthcare industry.

GST Rate on Lifestyle & Household Goods

Daily-use items for homes and personal care have also been made cheaper:

• • • Personal Care Items, Toiletries, Furniture, Utensils – 5% (Earlier 12–18%)
    • Toys, Handicrafts, Musical Instruments – 5% (Earlier 12–18%)

New GST Rate on Entertainment & Services

The entertainment and services sector has seen a mixed impact:

• • • Cinema tickets ≤ ₹100 – 5% (Earlier 12%)
    • Cinema tickets > ₹100 – 40% (Earlier 18–28%)
    • Hotels (₹1,001–₹7,500 per night) – 5% (Earlier 12%)
    • Insurance Premiums, Private Tuition, Vocational Courses – 0% (Earlier 18%)
    • Beauty & Wellness Services – 5% (Earlier 18%)

This means budget entertainment and education services get cheaper, but premium services remain costly.

New GST Rates List PDF 2025 September

From below link download the complete list of GST rates effective from September 2025: https://www.pib.gov.in/PressNoteDetails.aspx?NoteId=155151&ModuleId=3Read ; Latest GST Reduction List 2025- Updated New Lower Tax Rates on Goods & Services