The Ultimate GST Rate Guide for Every Indian Business: All-New Rates Effective September 22, 2025
To our valued clients and all business owners across India,
A crucial update to the Goods and Services Tax (GST) framework has been announced. The government has issued Notification No. 09/2025-Central Tax (Rate), which overhauls the existing GST rates on a vast range of goods. These new mandatory rates will come into effect nationwide from September 22, 2025.
To ensure your Indian business is fully prepared for a seamless transition, the expert team at Delhi Tax Solutions has created this ultimate guide. We have analyzed the notification and categorized the new rates by specific business types to help you understand the direct impact on your operations, no matter where you are located.
Please note: All rates mentioned below are the total GST (CGST + SGST) that will apply.
Part 1: GST Rates for Retail & Consumer Goods Sector Across India
1. Kirana Stores, Supermarkets & FMCG Retailers (Nationwide)
This sector sees changes across daily essentials and household goods.
- Key Items at 5% GST:
- Pre-packaged and labelled food staples like rice , wheat , flour , pulses , suji, and dalia.
- Sugar , tea , and roasted coffee.
- Spices , edible oils , butter , ghee , and cheese.
- Essential personal care items such as toilet soap , toothpaste , and hair oil.
- Key Items at 18% GST:
- Processed foods like biscuits, pastries, cakes , jams , jellies , and sauces.
- Chocolates , sugar confectionery , and ice cream.
- Mineral water and beverages containing milk.
- Detergents , shampoos , and most cosmetic or beauty preparations.
2. Apparel & Textile Stores (All India)
- Key Items at 5% GST:
- All types of yarn and fabrics, including silk , wool , and cotton.
- Ready-made garments and other textile articles (e.g., bedsheets, towels) with a sale value not exceeding ₹2,500 per piece.
- Key Items at 18% GST:
- Ready-made garments and textile articles with a sale value exceeding ₹2,500 per piece.
3. Footwear Stores (India-wide Impact)
GST for footwear is now clearly defined by its sale value.
- Key Items at 5% GST:
- All types of footwear with a sale value not exceeding ₹2,500 per pair.
- Key Items at 18% GST:
- All types of footwear with a sale value exceeding ₹2,500 per pair. This includes waterproof footwear, and footwear made of rubber, plastic, or leather.
4. Electronics, Mobile & Computer Retailers (Across India)
- Key Items at 18% GST:
- Computers, laptops, monitors, printers, and scanners.
- Mobile phones and other communication apparatus.
- Television sets (LED, LCD), set-top boxes, and cameras.
- Refrigerators, washing machines, vacuum cleaners, and other electro-mechanical domestic appliances.
- Insulated wires, cables, and electrical transformers.
5. Furniture, Lighting & Home Decor Stores (National Overview)
- Key Items at 5% GST:
- Furniture made entirely of bamboo, cane, or rattan.
- Kerosene lamps, hurricane lanterns, and their parts.
- Idols and statues made of wood, stone, or non-precious metals.
- Key Items at 18% GST:
- Other furniture of wood, plastic, or metal.
- Mattresses and mattress supports.
- Most luminaires and lighting fittings, including spotlights and searchlights.
6. Jewellery & Bullion Traders (Pan-India)
- Key Items at 0.25% GST:
- Rough or simply sawn diamonds.
- Unworked precious and semi-precious stones.
- Key Items at 1.5% GST:
- Cut and polished diamonds and other precious stones.
- Key Items at 3% GST:
- Gold, silver, and platinum in any form.
- Articles of jewellery made from precious metals.
- Coins.
7. Toy, Game, and Sports Goods Stores (India)
- Key Items at 5% GST:
- Non-electronic toys like tricycles, scooters, and pedal cars.
- Board games like chess and carom, as well as playing cards.
- Sports goods (excluding equipment for general physical exercise).
- Key Items at 18% GST:
- Electronic toys.
- Video game consoles and machines for bowling alleys or casinos.
- Equipment for general physical exercise, gymnastics, and swimming pools.
8. Printers, Publishers & Stationery Stores (National Impact)
- Key Items at 5% GST:
- Newsprint, in rolls or sheets.
- Brochures, leaflets, and similar printed matter.
- Mathematical and geometry boxes.
- Key Items at 18% GST:
- Most other types of paper and paperboard, including cartons and envelopes.
- Stationery items like registers, account books, and file covers.
- Ballpoint pens, fountain pens, pencils, and printing ink.
Part 2: GST Rates for Specialized Industries & B2B Sector Across India
9. Building Material & Hardware Suppliers (India-wide)
- 5% GST: Sand-lime bricks , fly ash bricks , pebbles, and gravel.
- 18% GST: Cement , paints , iron & steel bars , pipes , nuts, bolts , and sanitary ware.
10. Automobile Showrooms & Spare Parts Dealers (All India)
- 5% GST: Electrically operated vehicles , including two and three-wheelers. All specified parts for agricultural tractors.
- 18% GST: Motorcycles up to 350cc engine capacity. Most motor vehicle parts and accessories.
- 40% GST: Most motor cars and vehicles designed for transport of persons. Motorcycles with an engine capacity exceeding 350cc.
11. Industrial, Agricultural & Medical Suppliers (Pan-India)
- 5% GST: Renewable energy devices , fertilizers , all drugs and medicines , and most medical devices like coronary stents and artificial limbs.
- 18% GST: Most industrial machinery, machine tools, engines, and pumps. Raw materials like chemicals , plastics , rubber , iron, steel, copper, and aluminum. Agricultural machinery like harvesters , and medical instruments for labs.
12. Arms & Ammunition Dealers (India)
- 18% GST: Military weapons (other than revolvers/pistols) , sporting shotguns, and rifles.
- 40% GST: Revolvers and pistols.
13. Musical Instrument Stores (National Market)
- 18% GST: All types of musical instruments, including pianos, guitars, violins, and wind instruments.
Part 3: GST Rates for Service-Based Businesses & Special Categories (India)
14. Restaurants, Hotels & Food Service (Goods Supply)
For food service businesses across India, the GST on goods you buy and sell is critical.
- Goods Purchased: Rates for raw materials like grains, oils, and spices fall under the FMCG category (mostly 5%).
- Goods Sold:
- 18% GST: Packaged items like mineral water.
- 40% GST: Aerated drinks and caffeinated beverages.
- Disposables Used:
- 5% GST for paper, wood, or bamboo disposables.
- 18% GST for plastic, cornstarch, or PLA disposables.
15. Tobacco & Pan Masala Vendors (India-wide)
- 28% GST: Pan Masala , unmanufactured tobacco, cigars, and cigarettes.
16. Art Galleries & Antique Dealers (India)
- 5% GST: Original paintings, drawings, and sculptures executed by hand. Antiques exceeding one hundred years of age.
Action Required: Update Your Systems by September 22nd Nationwide!
These extensive changes require your immediate attention. To remain compliant across India, you must update your billing software, review your inventory, and inform your staff about the new rates. The transition can be complex.
Contact Delhi Tax Solutions today to ensure your Indian business is ready for a seamless transition!
Disclaimer: This blog is a summary for informational purposes only, based on Notification No. 09/2025-Central Tax (Rate). It should not be considered as legal or tax advice. Please consult with a qualified tax professional from Delhi Tax Solutions for advice specific to your business.