GST Rate Changes of 10 November 2017 and Current GST Rates
This page preserves the important historical list of goods for which GST rate changes were recommended by the GST Council on 10 November 2017, while clearly separating those historical rates from the GST rate framework currently applicable in 2026.
Current legal position: Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate Notification No. 1/2017-Central Tax (Rate) for prospective application from 22 September 2025. The 2025 notification has subsequently been amended, including by Notification No. 1/2026-Central Tax (Rate), dated 30 April 2026. Current classification should therefore be checked under the presently applicable notification rather than the 2017 recommendation table.
Check Current CBIC GST Notifications
GST Rates as on 1 September 2026
The post-September 2025 GST structure uses 5% as the principal merit rate and 18% as the standard rate, with a 40% special de-merit rate for specified goods and services. For goods, the current notified rate schedules additionally prescribe special rates of 3%, 0.25%, 1.5% and 28% for specified classifications. Nil or exempt supplies are governed by the applicable exemption notification.
5%Principal merit-rate schedule for specified goods.
18%Standard rate and residual goods schedule, subject to specific entries.
40%Special de-merit rate for specified luxury/sin goods and specified actionable claims.
3%Special schedule covering specified precious metals, jewellery and related goods.
0.25% / 1.5%Special schedules for specified diamonds, precious and semi-precious stones.
28%Separate schedule presently covering specified tobacco/pan-masala related goods.
Nil / Exempt 0.25% 1.5% 3% 5% 18% 28% 40%
Important classification rule: A GST rate cannot safely be determined from an old description alone. The exact HSN/tariff item, wording of the current schedule, packaging status, conditions, exemptions and date of supply must be checked. For example, the current goods schedule places all goods under headings 0202 to 0210, other than fresh or chilled, when pre-packaged and labelled, in the 5% schedule; condensed milk under heading 0402 is also in the 5% schedule.
Historical GST Rate Reductions Recommended on 10 November 2017
Historical record only: The following table reproduces the substance of the original 10 November 2017 rate-change list. The columns headed
"Rate before change" and "Recommended rate in 2017" describe the position/recommendation at that time. They must not be treated as the GST rate applicable on 1 September 2026.
| S. No. | Chapter / Heading / Sub-heading / Tariff Item | Name and Description of Item | Rate before change | Recommended rate in 2017 |
|---|---|---|---|---|
| 1 | 0202/0203/02 04/0205/0206 /0207/0208/0 209/0210/ 0504 | (1) All goods [except fresh or chilled], put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the subject to the conditions as in the Foot Note | 12% | 5% |
| (2)All goods [except fresh or chilled],other than (1) above. | 12% /5% | Nil | ||
| 2 | 0303/0304/03 05/0306/0307 /0308 | All goods [except fresh or chilled], other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the subject to the conditions as in the Foot Note | 5% | Nil |
| 3 | 0402 91 10, 0402 99 20 | Condensed milk | 18% | 12% |
| 4 | 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen other than those put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note | 5% | Nil |
| 5 | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, dried, whether or not sliced or in the form of pellets | 5% | Nil |
| 6 | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, other than those put up in unit container whether or not sliced or in the form of pellets. and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note | 5% | Nil |
| 7 | 08 | Dried makhana, whether or not shelled or peeled other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note | 5% | Nil |
| 8 | 0801 | Desiccated Coconut | 12% | 5% |
| 9 | 1105 | 1. Flour of potatoes put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available (other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily), subject to the conditions as in the Foot Note | 15% | 5% |
| 2. Meals, powder, flakes, granules and pallets of potatoes other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available (other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily), subject to the conditions as in the Foot Note | 18% | Nil | ||
| 10 | 1106 10 10 | Guar Meal | 5% | Nil |
| 11 | 1203 | Copra other than of seed quality | 5% | 5% |
| 12 | 1210 10 00 | Hop cones, neither ground nor powdered nor in the form of pellets | 5% | Nil |
| 13 | 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] | Coconut shell, un-worked | 5% | Nil |
| 14 | 1701 | Khandsari sugar | 5% | Nil |
| 15 | 1701 91, 1701 99 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes other those which attract are at 5% or Nil GST. | 18% | 12% |
| 16 | 1704 | Puffed Rice Chikki, Peanut Chikki, Sesame Chikki til chikki, til patti, til revdi, sugar makhana, gajak, groundnut sweats Khaja, Khajuli, Anarsa, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana | 18% | 5% |
| 17 | 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | 18% | 12% |
| 18 | 2102 | Other single cell micro-organisms, dead (but not including vaccines of heading 3002) | 18% | 12% |
| 19 | 2103 90 10 | Curry paste | 18% | 12% |
| 20 | 2103 90 30 | Mayonnaise and salad dressings | 18% | 12% |
| 21 | 2103 90 40 | Mixed, condiments and mixed seasoning | 18% | 12% |
| 22 | 2106 | Idli, dosa batter | 12% | 5% |
| 23 | 2106 90 91 | Diabetic foods | 18% | 12% |
| 24 | 2106 90 99 | Chutney Powder | 18% | 5% |
| 25 | 2503 00 10 | Sulphur recovered as by-product in refining of crude oil | 18% | 5% |
| 26 | 26 | Uranium Ore Concentrate | 5% | Nil |
| 27 | 2621 | Fly ash | 18% | 5% |
| 28 | 2804 40 10 | Medicinal grade oxygen | 18% | 12% |
| 29 | 3215 | Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid [(other than Fountain pen ink and Ball pen ink)] | 18% | 12% |
| 30 | 4107 | Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 31 | 4112 | Leather further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 32 | 4113 | Leather further prepared after tanning or crusting, including parchment dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 33 | 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | 12% | 5% |
| 34 | 4115 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | 12% | 5% |
| 35 | 4202 22 20 | Hand bags and shopping bags, of cotton | 18% | 12% |
| 36 | 4202 22 30 | Hand bags and shopping bags, of jute | 18% | 12% |
| 37 | 5201 | Raw Cotton, supplied by agriculturist to a registered person to issue notification under 9(3) of the CGST/SGST Acts to prescribe that tax on such supplies is to be paid by the recipient under reverse Charge | 5% | 5% under reverse charge |
| 38 | 5607 | a) Coir, cordage and ropes b) Jute Twine | 12% | 5% |
| 39 | 5608 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials | 12% | 5% With no refund of unutilised input tax credit |
| 40 | 5609 | Products of coir | 12% | 5% |
| 41 | 5806 | Narrow Woven Fabrics including Newar Cotton | 12% | 5% With no refund of unutilised input tax credit |
| 42 | 6309 | Worn clothing and other worn articles; rags | 5%/12% Depending on sales value | 5% |
| 43 | 6505 | Hats (knitted /crocheted) or made up from lace or other textile fabrics. | 18% | 12% |
| 44 | 6815 | (a) Fly ash bricks (b) Fly ash aggregate with 90% or more fly ash content. | 12% 18% | 5% 5% |
| 45 | 7113 | Bangles of lac / shellac | 3% | Nil |
| 46 | 8432 | Parts [falling under heading 8432] of agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers falling under 8432 | 12% | 18% |
| 47 | 8433 | Parts [falling under heading 8433] of harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce falling under heading 8433 [other than machinery of heading 8437] | 18% | 12% |
| 48 | 8452 | Parts [falling under heading 8452] of Sewing machines falling under heading 8452 | 18% | 12% |
| 49 | 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 18% | 12% |
| 50 | 9021 | Orthopaedic appliances, including crutches, surgical belts and trusses | 5% | 5% |
| 51 | 9403 | Furniture wholly made of bamboo or cane | 18% | 5% |
| 52 | 9507 | Fishing hooks | 12% | 5% |
| 53 | 40, 84, 94 | Specified parts of aircraft, namely, a) aircraft engines [84071000, 8411]; b) aircraft tyres [40113000]; c) aircraft seats [94011000] | 18% / 28% | 5% |
| 54 | Any Chapter | (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) Accessories, parts, consumables and live animals (for experimental purposes); (c) Computer software, Compact Disc Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Proto-types, the CIF value of which does not exceed Rs. 50000 in a financial year for import by Public funded research institution or a university or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital [Subject to specified conditions] | 18% / 28% | 5% |
How to Check the Current GST Rate of a Product
- Identify the correct HSN/tariff item under the Customs Tariff classification.
- Check the current Central Tax (Rate) / Integrated Tax (Rate) notification schedules on the CBIC Tax Information Portal.
- Check whether the goods are covered by a Nil/exemption notification or a special conditional entry.
- Verify any later amending notification effective on the date of supply.
- For transactions involving classification uncertainty, obtain professional advice rather than relying solely on historical rate lists.
Official GST Rate Resources
CBIC Tax Information Portal
- Latest GST Notifications
CBIC
- GST Goods and Services Rate Search
GST Council
- Official Portal
GST Common Portal
Central Goods and Services Tax Act, 2017
- India Code
Disclaimer: The 2017 table is retained for historical and research purposes. Current GST liability must be determined from the tariff classification and notifications applicable on the date of supply. This page is a general information resource and does not substitute for the Act, Rules, notifications, circulars or professional advice.