What is the GST rate on each winter item?
Winter clothing and bedding switch between 5% and 18% at ₹2,500 a piece, heaters and other electric appliances are 18%, and winter foods are mostly 5%. The table lists what clothing, bedding, electronics and kirana shops sell most from November to January.
| Item | HSN | GST rate | Condition or note |
|---|---|---|---|
| Sweaters, cardigans, thermals, woollen socks | 61 (knitted) | 5% / 18% | 5% up to ₹2,500 a piece, 18% above (was 12%) |
| Jackets, coats, shawls, stoles, mufflers | 62 (woven) | 5% / 18% | 5% up to ₹2,500 a piece, 18% above (was 12%) |
| Leather jackets and gloves | 4203 | 18% | Any price |
| Blankets, kambal, dohar | 6301 | 5% / 18% | 5% up to ₹2,500 a piece, 18% above |
| Cotton razai (quilt) | 9404 | 5% / 18% | 5% up to ₹2,500 a piece, 18% above (was 12%) |
| Pillows, cushions, mattresses | 9404 | 18% | |
| Wool knitting yarn | 5106 to 5110 | 5% | Schedule I, S. No. 329 |
| Room heater, blower, geyser, immersion rod | 8516 | 18% | Schedule II, S. No. 489 |
| Hot water bottle (rubber) | 4014 | 18% | Schedule II, S. No. 140 |
| Vacuum flasks (thermos) | 9617 | 18% | |
| Gajak, chikki, revdi, til patti | 1704 | 5% | |
| Til (sesame seeds), for eating | 1207 | 5% | Seed-quality sesame nil |
| Moongphali (groundnuts), not roasted | 1202 | 5% | Roasted or salted peanuts also 5% (2008) |
| Gur (jaggery) | 1701 | Nil / 5% | Nil loose, 5% pre-packaged and labelled |
| Dry fruits: badam, kaju, akhrot, anjeer | 0801 to 0806 | 5% | Fresh nuts nil |
| Ghee | 0405 | 5% | Was 12% |
| Chyawanprash and Ayurvedic tonics | 3004 | 5% | Where the supplier classifies it as an Ayurvedic medicament |
| Tea, instant tea and coffee | 0902 / 2101 | 5% | Instant tea and coffee were 18% |
| Soup packets | 2104 | 5% | |
| Cold cream, body lotion, lip balm | 3304 | 18% | Talcum powder 5% |
| Petroleum jelly | 2712 | 18% | Schedule II, S. No. 31 |
| Kites (patang) | 4823 | 5% | For Makar Sankranti and Lohri |
From the RichPOS GST rate list and the text of Notification 9/2025-Central Tax (Rate), CBIC, read 4 November 2026. Inter-State sales carry IGST at the same total rate.
How does the ₹2,500 rule apply to sweaters, shawls and blankets?
Each piece is taxed on its own sale value on the bill, before GST. A ₹2,400 sweater is 5%; a ₹2,600 sweater is 18% on the whole ₹2,600. The same line applies to shawls and mufflers (garments), blankets (made-up textiles) and cotton razai (quilts), each under its own entry.
Winter stock sits close to the line more often than summer stock: a mid-range jacket, a double-bed blanket or a woollen shawl is often priced between ₹2,000 and ₹3,500. So the rate on the same item can change during the season:
- End-of-season sale. A jacket tagged ₹2,800 sold at 20% off is ₹2,240 on the bill, so it is 5%, not 18%. The discount must be on the invoice at the time of sale (Section 15(3)); a discount given later does not change the rate.
- Two pieces, two values. A pair of blankets sold for ₹4,000 is two pieces of ₹2,000 each, so 5%. One king-size blanket at ₹4,000 is 18%.
- Woollen fabric is not a garment. Unstitched woollen suiting and shawl fabric sold by the metre is woven fabric of wool (Schedule I, S. No. 330) at 5%, with no price slab.
Keep the GST rate on each item matched to its selling price, and when you run a sale, re-check the items whose bill price crosses ₹2,500. The same rule for wedding wear is covered in our wedding season GST list.
What is the GST on room heaters, geysers and installation?
Room heaters, blowers, oil-filled radiators, geysers and immersion rods are all heading 8516, at 18%. The rate is the same for every size and brand.
When you sell a geyser and fit it at the customer's home on the same bill, the fitting is usually part of one composite supply whose main part is the geyser, so the whole bill is taxed at the geyser's 18% (CGST Act, Section 8(a)). Pipes, valves and fittings sold as separate items keep their own rates. If your electrician bills installation separately to the customer, that is his own service. Batteries and inverters bought for winter power cuts are 18% too; see GST on inverters and batteries.
What GST applies to gajak, til and other Lohri and Sankranti items?
Gajak, chikki, revdi and til patti are 5% under their own Schedule I entry, and so are sesame seeds for eating, raw groundnuts and roasted peanuts. Loose gur is nil and packed gur 5%. Kites for Makar Sankranti are 5%.
None of these sweets has a loose exemption: gajak weighed out from a tray is 5%, the same as a branded box. The common mistake is billing chikki or til laddoo at nil because it is made of gur. Gur itself is nil only when it is sold loose as gur. See GST on gajak and chikki for the full entry wording, and GST on gur for the packed and loose rule.
What does a winter clothing bill look like with the ₹2,500 rule?
Each piece goes on its own line, and the rate follows that line's value. Here is a worked example for a family buying winter wear and bedding at one shop (prices before GST, same-State sale).
| Line | HSN | Value (₹) | GST rate | GST (₹) |
|---|---|---|---|---|
| Woollen sweater | 6110 | 1,800.00 | 5% | 90.00 |
| Padded jacket | 6201 | 3,200.00 | 18% | 576.00 |
| Thermal set | 6107 | 900.00 | 5% | 45.00 |
| Woollen shawl | 6214 | 4,500.00 | 18% | 810.00 |
| Double blanket | 6301 | 2,200.00 | 5% | 110.00 |
| Cotton razai | 9404 | 2,800.00 | 18% | 504.00 |
| Total | 15,400.00 | 2,135.00 |
Illustrative prices. 5% is 2.5% CGST + 2.5% SGST and 18% is 9% + 9%. With 15% off the jacket on the bill (₹2,720) it would still be 18%; at 25% off (₹2,400) it drops to 5%.
- Sweaters, jackets, shawls, blankets and razai carry 18% above ₹2,500 a piece and 5% at or below, worked on the price after the bill discount
- Woollen fabric and knitting yarn are at 5% with no price slab
- Heaters, geysers and immersion rods are at 18% under 8516
- Gajak, chikki, revdi and til are at 5%, including loose sales
- Loose gur and packed gur are two items (nil and 5%)
- New season stock has price tags or barcode labels with size in the item name