Daily essentials
Item
Previous GST Rate
New GST Rate
Hair Oil, Shampoo, Toothpaste, Toilet Soap Bar, Tooth Brushes, Shaving Cream |
18% |
5% |
Butter, Ghee, Cheese & Dairy Spreads |
12% |
5% |
Pre-packaged Namkeens, Bhujia & Mixtures |
12% |
5% |
Utensils |
12% |
5% |
Feeding Bottles, Napkins for Babies & Clinical Diapers |
12% |
5% |
Sewing Machines & Parts |
12% |
5% |
Uplifting Farmers & Agriculture
Item
Previous GST Rate
New GST Rate
Tractor Tyres & Parts |
18% |
5% |
Tractors |
12% |
5% |
Specified Bio-Pesticides, Micro-Nutrients |
12% |
5% |
Drip Irrigation System & Sprinklers |
12% |
5% |
Agricultural, Horticultural or Forestry Machines for Soil Preparation, Cultivation, Harvesting & Threshing |
12% |
5% |
Relief in Healthcare Sector
Item
Previous GST Rate
New GST Rate
Individual Health & Life Insurance |
18% |
Nil |
Thermometer |
18% |
5% |
Medical Grade Oxygen |
12% |
5% |
All Diagnostic Kits & Reagents |
12% |
5% |
Glucometer & Test Strips |
12% |
5% |
Corrective Spectacles |
12% |
5% |
Affordable Education
Item
Previous GST Rate
New GST Rate
Maps, Charts & Globes |
12% |
Nil |
Pencils, Sharpeners, Crayons & Pastels |
12% |
Nil |
Exercise Books & Notebooks |
12% |
Nil |
Eraser |
5% |
Nil |
Automobiles Made Affordable
Item
Previous GST Rate
New GST Rate
Petrol & Petrol Hybrid, LPG, CNG Cars (Not exceeding 1200cc & 4000mm) |
28% |
18% |
Diesel & Diesel Hybrid Cars (Not exceeding 1500cc & 4000mm) |
28% |
18% |
3 Wheeled Vehicles |
28% |
18% |
Motor Cycles (350cc & below) |
28% |
18% |
Motor Vehicles for Transport of Goods |
28% |
18% |
Save on Electronic Appliances
Item
Previous GST Rate
New GST Rate
Air Conditioners |
28% |
18% |
Television (above 32", including LED & LCD TVs) |
28% |
18% |
Monitors & Projectors |
28% |
18% |
Dish Washing Machines |
28% |
18% |
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Automatic registration within 3 working days for applicants identified by system data analysis
Add Zee Business as a Preferred Source

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Provisional Refunds via proper officer and system-based risk evaluation
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Zero Rated Supplies, Inverted Duty Structure supplies considered for refund approval
This announcement highlights significant GST rate reductions across daily essentials, agriculture, healthcare, education, automobiles, and electronics, along with process simplification reforms.