GST rates and HSN codes for shop items

The GST rate and HSN code for 173 items Indian shops sell, grouped by category, as notified from 22 September 2025. Most goods are now 5% or 18%, many basic foods are nil and sweetened drinks are 40%. Where packing or price changes the rate, both lines are shown. Search by name in the HSN and GST rate finder.

Kirana and grocery staples

ItemHSNGST rateDepends on
Rice10065% or nilPre-packaged and labelled: 5%; Loose, or not pre-packaged and labelled: nil
Wheat (gehun) (see page)10015% or nilPre-packaged and labelled: 5%; Loose, or not pre-packaged and labelled: nil
Atta and maida (wheat flour)11015% or nilPre-packaged and labelled: 5%; Loose, or not pre-packaged and labelled: nil
Suji, rava and dalia (see page)11035% or nilPre-packaged and labelled: 5%; Loose, or not pre-packaged and labelled: nil
Besan (gram flour) (see page)11065% or nilPre-packaged and labelled: 5%; Loose, or not pre-packaged and labelled: nil
Dal and pulses07135% or nilPre-packaged and labelled: 5%; Loose, or not pre-packaged and labelled: nil
Jowar, bajra and ragi (see page)10085% or nilPre-packaged and labelled: 5%; Loose, or not pre-packaged and labelled: nil
Poha and murmura19045% or nilPre-packaged and labelled: 5%; Loose, or not pre-packaged and labelled: nil
Sugar (cheeni)17015%Plain white or brown sugar: 5%; Sugar cubes, and sugar with added flavour or colour: 5%
Jaggery (gur) and khandsari17015% or nilPre-packaged and labelled: 5%; Loose, or not pre-packaged and labelled: nil
Salt (namak)2501nilAll salt, loose or packed
Edible oil (mustard, sunflower, groundnut, soybean, palm)15145%Mustard (sarson) oil: 5%; Sunflower oil: 5%; Groundnut (moongphali) oil: 5%; Soybean oil: 5%; Palm oil: 5%; Rice bran and other fixed vegetable oils: 5%
Mustard oil (sarson ka tel) (see page)15145%Edible mustard oil
Sunflower oil (see page)15125%Edible sunflower oil
Groundnut oil (see page)15085%Edible groundnut oil
Soybean oil (see page)15075%Edible soybean oil
Vanaspati (hydrogenated vegetable oil) (see page)15165%Vanaspati and other hydrogenated vegetable fats
Coconut oil15135%Coconut oil sold as edible oil: 5%; Coconut-based hair oil: 5%
Tea (chai patti)09025%Tea leaves and dust, plain or flavoured: 5%; Instant tea and tea premix (extracts of tea): 5%
Coffee09015% or nilRoasted coffee beans and ground coffee: 5%; Instant coffee (extracts of coffee): 5%; Coffee beans, not roasted: nil
Haldi (turmeric)09105% or nilDried turmeric and turmeric powder: 5%; Fresh turmeric, not processed: nil
Red chilli (lal mirch)09045% or nilDried, crushed or ground red chilli: 5%; Fresh green chilli (a vegetable): nil
Black pepper (kali mirch) (see page)09045%Pepper, whole or ground
Jeera (cumin) and saunf (see page)09095% or nilFor use as spice: 5%; Of seed quality (for sowing): nil
Elaichi (cardamom) (see page)09085%Cardamom, nutmeg, mace
Laung and dalchini (cloves, cinnamon) (see page)09075%Cloves: 5%; Cinnamon: 5%
Masala (mixed spices)21035%Mixed masala, seasonings, curry paste
Hing (asafoetida) (see page)13015%Compounded hing
Almonds (badam), pista and akhrot08025% or nilDried nuts, shelled or in shell: 5%; Fresh nuts: nil
Cashew (kaju)08015%Plain cashew nuts (raw, shelled or not): 5%; Roasted, salted or masala cashew: 5%
Kishmish (raisins) (see page)08065%Raisins and dried grapes
Dates (khajur) (see page)08045% or nilDried dates and figs: 5%; Fresh dates and figs: nil
Makhana (fox nut)085% or nilPre-packaged and labelled: 5%; Loose, or not pre-packaged and labelled: nil
Honey (shahad)04095% or nilPre-packaged and labelled: 5%; Loose, or not pre-packaged and labelled: nil
Fresh vegetables and fruits0709nilFresh or chilled vegetables: nil; Frozen vegetables (uncooked or steamed): nil; Fresh bananas: nil
Eggs (anda)0407nilEggs in shell
Soya chunks (soya bari) (see page)21065%Soya bari, mungodi, idli/dosa batter
Sabudana (sago) (see page)19035%Sabudana
Vinegar (sirka) (see page)220918%Vinegar

Milk and dairy

ItemHSNGST rateDepends on
Milk (doodh)0401nilFresh, pasteurised or UHT milk, packed or loose
Curd (dahi), lassi and buttermilk04035% or nilCurd, lassi, buttermilk: pre-packaged and labelled: 5%; Curd, lassi, buttermilk: loose: nil; Yoghurt, flavoured or fruit yoghurt: 5%
Paneer (chena)0406nilPaneer and chena, loose or packed
Ghee and butter04055%Ghee, butter, butter oil, dairy spreads
Cheese04065%Cheese (slices, cubes, spreads, mozzarella)
Condensed milk and milk powder (see page)04025%Condensed milk, milk powder
Ice cream21055%Ice cream, kulfi, edible ice
Flavoured milk and milkshake (see page)22025%Packaged drinks containing milk

Packaged food and drinks

ItemHSNGST rateDepends on
Biscuits, cakes and rusk19055%Biscuits, cookies, cakes, pastries: 5%; Rusk and toasted bread: 5%
Bread and pizza base1905nilBread, branded or not, and pizza bread
Khakhra, roti and paratha2106nilKhakhra, roti, chapati: nil; Paratha, parotta and other Indian breads: nil
Papad1905nilPapad of any kind
Noodles, pasta and vermicelli19025%Instant noodles, pasta, seviyan
Cornflakes and breakfast cereals (see page)19045%Corn flakes, muesli, flake-based cereals
Chips, wafers and puffs20055%Potato chips and wafers: 5%; Extruded or expanded snacks (puffs, rings): 5%
Sauce, ketchup and mayonnaise21035%Sauces, ketchup, mayonnaise, dressings
Jam and pickle (achar) (see page)20075%Jam, jelly, marmalade: 5%; Pickle preserved in vinegar: 5%
Soup powder (see page)21045%Soups and soup mixes
Health drink powder and baby cereal (see page)19015%Malt-based and cereal-based food preparations
Fruit juice20095% or nilFruit and vegetable juices: 5%; Tender coconut water, pre-packaged and labelled: 5%; Tender coconut water, loose: nil
Fruit drinks (non-carbonated)220240% or 5%Non-carbonated fruit pulp / juice based drinks: 5%; Carbonated fruit drinks: 40%
Cold drinks, soda and energy drinks220240% or 5%Sweetened or flavoured aerated drinks: 40%; Caffeinated (energy) drinks: 40%; Plain soda water, not sweetened or flavoured: 5%
Packaged drinking water22015% or nilBottled, mineral and packaged water, 20 litre jars: 5%; Water not in a sealed container (not aerated, mineral, distilled): nil
Protein powder and food supplements2106Check with your CAWhey protein can fall under 0404, 2106 or, if sold as a medicine, 3004.

Sweets, namkeen and Diwali / puja items

ItemHSNGST rateDepends on
Sweets (mithai)21065%Sweetmeats sold as goods (packed or from the counter)
Namkeen and bhujia21065%Namkeen, bhujia, mixture, whether or not pre-packaged
Chocolates and candy18065%Chocolates and cocoa preparations: 5%; Toffee, candy, boiled sweets (no cocoa): 5%
Gajak, chikki, revdi and batasha17045%Chikki, gajak, revdi, batasha, mishri and similar
Diwali dry fruit and sweets gift hamper—Check with your CAA hamper of items with different rates can be a mixed supply taxed at the highest rate in the box (CGST Act s.8), or each item can be billed separately.
Firecrackers (patakhe)360418%Fireworks of all kinds
Diya and earthen pots69125% or nilEarthen (clay) diyas and pots: nil; Wick for diya: nil; Candles: 5%
Candles (see page)34065%Candles
Decorative lights (jhalar) (see page)940518%Lighting fittings and light strings
Agarbatti and dhoop330718% or 5%Agarbatti, dhoop, dhoop batti, lobhan, sambrani: 5%; Other preparations that work by burning: 18%
Puja samagriAny chapter5% or nilListed puja samagri (roli, kalava, chandan tika, janeu, wick, etc.): nil; Hawan samagri, rosaries and prayer beads: 5%
Idols (murti) of clay and metal695% or nilClay idols: nil; Metal idols (not gold or silver): 5%
Idols of stone, marble or wood—Check with your CATwo entries overlap: 'deities made of stone, marble or wood' are nil (Notification 10/2025, S.
Rakhi (see page)Any chapternilRakhi, not of gold, silver or gems
Matchbox (machis) (see page)36055%Safety matches
Camphor (kapoor)—Check with your CACamphor is an organic chemical (Chapter 29, 18%) unless it is sold in a form covered by another entry such as hawan samagri.
Rangoli colours—Check with your CARangoli and gulal powders can be classified as colouring matter (Chapter 32) or under other headings depending on what they are made of.

Soap, cosmetics and personal care

ItemHSNGST rateDepends on
Bathing soap340118% or 5%Toilet (bathing) soap bars: 5%; Liquid hand wash, body wash, other soap: 18%
Detergent and washing soap340218%Detergent powder, liquid, dishwash liquid: 18%; Washing (laundry) and dishwash soap bars: 18%
Shampoo330518% or 5%Shampoo: 5%; Hair colour, gel, conditioner and other hair preparations: 18%
Hair oil33055%Hair oil
Hair colour, gel and conditioner (see page)330518%Hair dye, gel, conditioner, serum
Toothpaste and tooth powder330618% or 5%Toothpaste: 5%; Tooth powder: 5%; Mouthwash and other oral care: 18%
Toothbrush (see page)96035%Toothbrushes
Talcum and face powder (see page)33045%Talcum powder, face powder
Face cream, lotion and makeup330418% or 5%Creams, lotions, lipstick, nail polish, makeup: 18%; Talcum powder and face powder: 5%
Perfume and deodorant (see page)330318%Perfume, body spray: 18%; Deodorants: 18%
Shaving cream and razors (see page)330718% or 5%Shaving cream, shaving lotion, aftershave: 5%; Razors and blades: 18%
Sanitary pads9619nilSanitary pads, napkins, tampons
Baby and adult diapers96195%Baby diapers, adult and clinical diapers
Kajal, kumkum, bindi and sindoor330418% or nilKajal (not pencil sticks), kumkum, bindi, sindoor, alta: nil; Kajal pencil sticks: 18%
Comb and hair clips (see page)96155%Combs, hair clips, hairpins
Mehendi cone (see page)33055%Mehendi paste in cones
Tissue paper and napkins (see page)481818%Paper tissues, toilet rolls, paper napkins
Hand sanitizer—Check with your CAHand sanitizer has been classified as a disinfectant (3808, 18%) in advance rulings, but some are licensed and sold as medicaments.

Stationery, books and sports

ItemHSNGST rateDepends on
Notebooks and exercise books482018% or nilNotebooks, exercise books, graph and lab books: nil; Registers, diaries, files, letter pads: 18%
Pencils, erasers and sharpeners9609nilPencils, crayons, pastels, chalk: nil; Erasers: nil; Pencil sharpeners: nil; Slates: nil
Pens and markers960818%Ball pens, gel pens, markers, fountain pens, refills: 18%; Ink: 18%
Geometry box and colour box (see page)73265%Geometry, mathematical and colour boxes
Printed books (see page)4901nilPrinted books: nil; Children's picture, drawing or colouring books: nil; Maps, atlases, globes: nil
A4 and copier paper480218%A4 / copier / printing paper
School bags and backpacks420218%School bags, backpacks, suitcases
Envelopes, files and glue (see page)481718%Envelopes: 18%; Files, folders, binders: 18%; Glue and adhesives: 18%
Greeting cards and calendars (see page)490918%Greeting cards: 18%; Printed calendars: 18%
Calculator (see page)847018%Calculators
Kites (patang) (see page)48235%Kites
Sports goods950618% or 5%Sports goods (bats, balls, rackets): 5%; Gym and general exercise equipment: 18%; Playing cards, chess, carrom, ludo and board games: 5%
Toys9503Check with your CASchedule I lists 'toys like tricycles, scooters, pedal cars etc.' at 5% and electronic toys at 18%.

Clothing, footwear and jewellery

ItemHSNGST rateDepends on
Readymade garments61 / 6218% or 5%Sale value up to ₹2,500 a piece: 5%; Sale value above ₹2,500 a piece: 18%
Kurti and salwar suit620418% or 5%Woven (most cotton and rayon kurtis): sale value up to ₹2,500 a piece: 5%; Woven: sale value above ₹2,500 a piece: 18%; Knitted (hosiery, jersey): sale value up to ₹2,500 a piece: 5%; Knitted: sale value above ₹2,500 a piece: 18%
Jeans and trousers620318% or 5%Sale value up to ₹2,500 a piece: 5%; Sale value above ₹2,500 a piece: 18%
T-shirt (see page)610918% or 5%Sale value up to ₹2,500 a piece: 5%; Sale value above ₹2,500 a piece: 18%
Innerwear and socks (see page)611518% or 5%Sale value up to ₹2,500 a piece: 5%; Sale value above ₹2,500 a piece: 18%
Saree52085%Cotton saree (woven fabric): 5%; Silk saree (woven fabric): 5%; Synthetic / polyester saree: 5%
Fabric and dress material (unstitched)52085%Woven cotton fabric: 5%; Woven silk fabric: 5%; Woven man-made fibre fabric: 5%; Knitted or crocheted fabric: 5%
Towels, bedsheets and curtains630218% or 5%Sale value up to ₹2,500 a piece: 5%; Sale value above ₹2,500 a piece: 18%
Quilts, pillows and mattress (see page)940418% or 5%Cotton quilts up to ₹2,500 a piece: 5%; Cotton quilts above ₹2,500 a piece: 18%; Pillows, cushions, mattresses (not coir): 18%
Footwear (shoes and chappals)640218% or 5%Sale value up to ₹2,500 a pair: 5%; Sale value above ₹2,500 a pair: 18%
Umbrella (chhata) (see page)66015%Umbrellas
Handbags, purses and wallets420218% or 5%Handbags and shopping bags of cotton: 5%; Handbags and shopping bags of jute: 5%; Leather, plastic or other handbags, wallets, purses: 18%
Leather belts and gloves (see page)420318%Leather belts, jackets and accessories
Thread, zips and buttons (see page)520418% or 5%Sewing thread (cotton or man-made): 5%; Zips (slide fasteners): 5%; Sewing needles: 5%; Plastic and metal buttons: 18%
Imitation (artificial) jewellery71173%Imitation jewellery
Gold and silver jewellery71133%Gold, silver, platinum jewellery: 3%; Silverware and goldsmiths' wares: 3%
Bangles (choodi)70183% or nilGlass bangles (not of precious metal): nil; Lac / shellac bangles: nil; Plastic bangles: nil; Metal (imitation) bangles: 3%
Watches (see page)910218%Watches (not of precious metal case)

Mobile phones and accessories

ItemHSNGST rateDepends on
Mobile phones851718%Mobile phones and smartphones
Mobile charger and adapter850418%Phone chargers and adapters: 18%; Data / charging cables: 18%
Earphones, headphones and speakers851818%Earphones, earbuds, headphones, Bluetooth speakers
Power bank850718%Power banks
Mobile cover and screen guard (see page)392618%Plastic or silicone phone covers: 18%; Tempered glass screen guards: 18%
Memory card and pen drive (see page)852318%Memory cards, pen drives
Smartwatch and fitness band (see page)851718%Smartwatches and bands that pair with a phone

Electronics and appliances

ItemHSNGST rateDepends on
Television (TV)852818%TVs of every screen size, monitors, set top boxes
Air conditioner (AC)841518%Window and split ACs
Refrigerator (see page)841818%Refrigerators and freezers
Washing machine and dishwasher (see page)845018%Washing machines: 18%; Dishwashers: 18%
Mixer, iron and small appliances (see page)850918%Mixer grinders, juicers: 18%; Irons, kettles, induction cooktops, hair dryers: 18%; Fans: 18%
Inverter and inverter battery850718%Lead-acid inverter and vehicle batteries: 18%; Inverters and UPS: 18%
Battery cells (AA, AAA) (see page)850618%Primary cells and batteries
Laptop, computer and printer (see page)847118%Laptops, desktops, keyboards, mice: 18%; Printers and copiers: 18%
CCTV camera (see page)852518%CCTV and digital cameras
LED bulb and tube light—Check with your CALED lamps have been classified under 8539 and under 9405 by different makers, and the PIB list does not show an old-to-new rate for LED lamps.
Switches, wires and extension boards (see page)853618%Switches, sockets, plugs, MCBs: 18%; Wires and cables: 18%

Medicines and medical devices

ItemHSNGST rateDepends on
Medicines30045% or nilMedicines in retail packs (tablets, syrups, injections): 5%; 37 listed life-saving drugs (Annexure I of Notification 10/2025): nil
Ayurvedic and homeopathic medicines (see page)30045%Ayurvedic, Unani, Siddha, homeopathic medicaments
Glucometer and test strips905%Glucometers and test strips
Thermometer and BP monitor (see page)90255%Medical thermometers: 5%; Medical instruments and appliances: 5%
Bandages, cotton and plasters (see page)30055%Bandages, dressings, plasters: 5%; Absorbent cotton wool: 5%; Surgical and examination gloves: 5%
Pregnancy test and diagnostic kits (see page)38225%Diagnostic kits and reagents
Condoms and contraceptives (see page)4014nilCondoms and contraceptives
Spectacles, frames and sunglasses900418% or 5%Corrective spectacles: 5%; Frames and mountings: 5%; Contact lenses and spectacle lenses: 5%; Sunglasses and non-corrective goggles: 18%
Hearing aid (see page)9021nilHearing aids
Feeding bottle and nipples (see page)39265%Feeding bottles: 5%; Nipples of feeding bottles: 5%
Face mask—Check with your CAA cloth mask can be a made-up textile article (Chapter 63), a non-woven mask can fall elsewhere, and masks with filters are breathing appliances (9020).

Hardware, kitchen and household

ItemHSNGST rateDepends on
Cement252318%Cement of all types
Paint and distemper320918%Water-based (emulsion) paints: 18%; Solvent-based paints and enamels: 18%; Distempers and other paints: 18%
PVC pipes and taps (see page)391718%Plastic pipes and fittings: 18%; Taps and valves: 18%
Tiles and sanitaryware (see page)690718%Ceramic tiles: 18%; Ceramic sanitaryware: 18%
Nails, screws and locks (see page)731818%Screws, bolts, nuts: 18%; Nails: 18%; Locks and padlocks: 18%
Hand tools820518% or nilPliers, pincers, files: 18%; Spanners and wrenches: 18%; Hammers, screwdrivers, other hand tools: 18%; Manual farm tools (spade, hoe, sickle, axe): nil
Steel utensils and cookware732318% or 5%Steel utensils and kitchenware: 5%; Aluminium utensils and kitchenware: 5%; Copper and brass utensils: 5%; Spoons, forks, ladles (cutlery): 18%
Crockery (ceramic and glass)691218% or 5%Porcelain / bone china tableware: 5%; Other ceramic tableware: 5%; Glassware (glasses, glass bowls): 18%
Plastic buckets, mugs and containers392418%Plastic buckets, mugs, containers, kitchenware
Gas stove (see page)732118% or 5%Gas stoves of iron or steel: 18%; Kerosene stoves and wood stoves of iron or steel: 5%
Broom (jhadu) and mops960318%, 5% or nilBrooms of twigs or other plant material bound together: nil; Other broomsticks: 5%; Mops, brushes, floor sweepers: 18%
Mosquito repellent (see page)380818%Coils, liquid vaporisers, insect sprays
Bicycle (cycle)87125%Bicycles, not motorised: 5%; Bicycle parts and accessories: 5%; Bicycle tyres and tubes: 5%
Sewing machine (see page)84525%Sewing machines and parts
Plywood and furniture (see page)441218%Plywood and veneered panels: 18%; Furniture (not bamboo or cane): 18%

General information, not tax advice. Rates from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025 (as amended by Notifications 19/2025 and 01/2026) and Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), last checked 16 October 2026. Check your exact product description and its classification with your CA.

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