GST 2.0 · Updated September 2025
Two-Slab StructureFind the correct GST rate and HSN code for any product. Updated for GST 2.0 — the simplified two-slab structure (5% and 18%) effective September 22, 2025.
0%
Exempt
Essential goods — food, medicines, education
5%
Merit Rate
Daily use items — packaged food, clothing, medicines
18%
Standard Rate
Most goods and services — electronics, appliances
40%
Demerit Rate
Luxury and sin goods — tobacco, luxury cars
GST 2.0 — Effective September 22, 2025
The GST Council simplified India's tax structure from four slabs (5%, 12%, 18%, 28%) to two slabs (5% and 18%) with a 40% demerit rate for luxury goods. Key changes: ACs, TVs, refrigerators, washing machines reduced from 28% to 18%. Small cars and motorcycles up to 350cc reduced from 28% to 18%. Packaged food reduced to 5%.
Showing GST rates for 60 products across 10 categories. Updated for GST 2.0 (September 22, 2025).