Next-Gen GST — Sector-wise Quick View
Most goods & services effective 22 Sep 2025
Tobacco/pan-masala: current rates until cess loans repaid
Save on Daily Essentials
| Items | From | To | Notes |
|---|---|---|---|
| Hair oil, soap, shampoo, toothpaste/brush | 12–18% | 5% / 18% | Band rationalised |
Foods & Packaged Items
| Items | From | To | Notes |
|---|---|---|---|
| Namkeen, sauces, noodles, chocolates, coffee; pre-packed bread, paneer, UHT milk | 12–18% | Nil / 5% / 18% | Many staples to Nil/5% |
Relief in Healthcare — Medicines
| Items | From | To | Notes |
|---|---|---|---|
| Essential & life-saving medicines | 12% | 5% / Nil | Life-saving at Nil |
Medical Devices & Diagnostics
| Items | From | To | Notes |
|---|---|---|---|
| Oxygen equipment, diagnostics & reagents (illustrative) | 12% | 5% | Device relief |
Uplifting Farmers & Agriculture
| Items | From | To | Notes |
|---|---|---|---|
| Tractors, sprinklers, agri-machinery | 12% | 5% | Input cost relief |
Save on Electronics & Appliances
| Items | From | To | Notes |
|---|---|---|---|
| ACs, TVs ≤32", dishwashers | 28% | 18% | Broad rate cut |
Cement
| Items | From | To | Notes |
|---|---|---|---|
| All cement | 28% | 18% | Infra & housing boost |
Automobiles
| Items | From | To | Notes |
|---|---|---|---|
| Small cars & bikes ≤350cc; auto parts | 28% | 18% | Parts @ 18% uniform |
Hotels (≤ ₹7,500/day)
| Items | From | To | Notes |
|---|---|---|---|
| Budget hospitality | 12% | 5% (no ITC) | Tourism push |
Beauty, Fitness & Yoga (mass-market)
| Items | From | To | Notes |
|---|---|---|---|
| Standard beauty/fitness/yoga services | 18% | 5% (no ITC) | As notified |
Affordable Education
| Items | From | To | Notes |
|---|---|---|---|
| Maps, charts, notebooks, basic supplies | 12% | Nil / 5% | Classroom items eased |
Textiles & Apparel
| Items | From | To | Notes |
|---|---|---|---|
| MMF, apparel & related | Inverted | 5% / 18% | Rationalised |
Insurance — Individual (Life & Health)
| Items | From | To | Notes |
|---|---|---|---|
| Policies incl. reinsurance | 18% | Exempt | Nil GST |
Actionable Claims (betting, casinos, lottery, online gaming)
| Items | From | To | Notes |
|---|---|---|---|
| Classified as goods; lottery valuation aligned | Varied | 40% (with ITC) | De-merit band |
Local Delivery via E-commerce Operator (Sec. 9(5))
| Items | From | To | Notes |
|---|---|---|---|
| ECO liable; clarified not GTA | — | 18% (ECO) | Per classification |
Goods Carriage — Third-party Insurance
| Items | From | To | Notes |
|---|---|---|---|
| Goods carriage TP insurance | 12% | 5% (ITC allowed) | Transport relief |
Reference guide for readers; apply exact HSN/SAC notifications & circulars when issued.
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