GST 2.0 Rate Changes by Product Category: The Complete Reference Table for Online Sellers
If you sell on Amazon, Flipkart, Meesho, or your own D2C store, one question matters right now: which rate bucket does your product sit in after September 22, 2025? Not a guess — a confirmed answer, because your invoices, your GSTR-1, and your buyer's ability to claim ITC all depend on it.
The GST Council moved over 200 product lines when it abolished the 12% slab. This table covers the categories that matter most to Indian e-commerce sellers, organised by vertical.
Why Your Old HSN Lookup Is Wrong
Most GST rate charts online were last updated before September 2025. When you Google your product's HSN code, you're likely looking at pre-GST 2.0 data. The 12% column still shows up on dozens of government-adjacent sites that haven't been updated.
The safe approach: cross-check your product's HSN code against the official CBIC notification circular dated September 22, 2025 — or use the table below for common e-commerce categories, then verify once on the GST guide for e-commerce sellers.
Apparel, Fashion and Accessories
| Product | Old GST Rate | New GST Rate | Direction |
|---|---|---|---|
| Readymade garments below ₹1,000 | 5% | 5% | No change |
| Readymade garments above ₹1,000 | 12% | 18% | ⬆ Up |
| Branded footwear below ₹15,000 | 12% | 12% | No change |
| Branded footwear above ₹15,000 | 18% | 18% | No change |
| Leather wallets, belts, bags | 12% | 18% | ⬆ Up |
| Synthetic handbags, clutches | 12% | 18% | ⬆ Up |
| Knitted fabric, yarn | 5–12% | 5–18% | Category-specific — verify |
| Basic cotton socks, innerwear | 5% | 5% | No change |
If you sell apparel above ₹1,000 or leather accessories, you're now in the 18% bracket. Repricing and invoice correction is not optional.
Electronics and Mobile Accessories
| Product | Old GST Rate | New GST Rate | Direction |
|---|---|---|---|
| Smartphones | 18% | 18% | No change |
| Mobile cases, covers, screen guards | 12% | 18% | ⬆ Up |
| Charging cables, adapters, power banks | 12% | 18% | ⬆ Up |
| Earphones and wired headphones | 18% | 18% | No change |
| Bluetooth speakers | 18% | 18% | No change |
| LED desk lamps, USB lights | 12% | 18% | ⬆ Up |
| Laptop bags, sleeve covers | 12% | 18% | ⬆ Up |
| Smartwatch straps, accessories | 12% | 18% | ⬆ Up |
This vertical saw mostly upward moves. Mobile accessories were the largest single category at 12% — the GSTcouncil pushed them to 18% in line with the electronics standard rate. If you sell phone cases or cables, your margin math has changed.
Food, Grocery and Health
| Product | Old GST Rate | New GST Rate | Direction |
|---|---|---|---|
| Unbranded staples (rice, dal, wheat) | 0% | 0% | No change |
| Branded packaged namkeen, chips, mixtures | 12% | 5% | ⬇ Down |
| Packaged roasted nuts | 12% | 5% | ⬇ Down |
| Packaged cereals, muesli, granola | 12% | 5% | ⬇ Down |
| Flavoured milk, packaged lassi (sealed) | 12% | 18% | ⬆ Up |
| Branded paneer (sealed pack) | 12% | 18% | ⬆ Up |
| Health supplements, protein powder | 18% | 18% | No change |
| Sugar confectionery, chocolates | 18% | 18% | No change |
| Instant noodles, packaged pasta | 12% | 18% | ⬆ Up |
The food vertical is split: dry snacks moved down to 5%, processed dairy and packaged meals moved up to 18%. If you sell both product types, you now have two different output rates on your GSTR-1 — make sure your accounting software is configured accordingly.
Home, Décor and Lifestyle
| Product | Old GST Rate | New GST Rate | Direction |
|---|---|---|---|
| Agarbattis, incense sticks | 12% | 5% | ⬇ Down |
| Candles, diyas, wax products | 12% | 5% | ⬇ Down |
| Stationery (pens, notebooks, files) | 12% | 18% | ⬆ Up |
| Pooja items, idols (non-precious) | 0% | 0% | No change |
| Plastic household containers | 18% | 18% | No change |
| Ceramic mugs, non-branded crockery | 12% | 18% | ⬆ Up |
| Printed cushion covers, table runners | 12% | 18% | ⬆ Up |
| Decorative fairy lights, LED strips | 12% | 18% | ⬆ Up |
Home décor is a mixed bag. Agarbattis and diyas — a major Meesho and gifting vertical — got cheaper. Lifestyle accessories and printed home products largely moved up.
Beauty, Personal Care and Wellness
| Product | Old GST Rate | New GST Rate | Direction |
|---|---|---|---|
| Sunscreen, SPF skincare | 18% | 18% | No change |
| Hair oils, branded | 18% | 18% | No change |
| Soaps, handwash, sanitisers | 18% | 18% | No change |
| Ayurvedic formulations (licensed) | 12% | 5% | ⬇ Down |
| Herbal / natural face packs (unlicensed) | 12% | 18% | ⬆ Up |
| Cosmetics, makeup | 28% | 28% | No change |
| Wooden combs, natural haircare tools | 0–5% | 0–5% | No change |
The distinction between licensed Ayurvedic formulations (drop to 5%) and unlicensed natural beauty products (move to 18%) will catch many D2C wellness brands by surprise. Do you have a license under the Drugs and Cosmetics Act? Your rate just diverged significantly based on the answer.
Large Appliances
| Product | Old GST Rate | New GST Rate | Direction |
|---|---|---|---|
| Washing machines above 10 kg, front-load | 28% | 18% | ⬇ Down |
| Air conditioners (specific range) | 28% | 18% | ⬇ Down |
| Refrigerators above 250L | 28% | 18% | ⬇ Down |
| Microwaves | 18% | 18% | No change |
| Small kitchen appliances (mixer, juicer) | 18% | 18% | No change |
This is one of the clearest wins for both sellers and buyers. Large appliances that dropped from 28% to 18% represent ₹1,000–₹5,000 in GST savings per unit on mid-range products. If you sell in this category, you have a genuine pricing and margin advantage to play with.
How to Confirm Your Product's Rate
No table is exhaustive — over 200 items moved, and classification depends on HSN code specifics that vary by product formulation, packaging, and branding.
To confirm your exact rate:
- Identify your 8-digit HSN code — it's on your existing invoices and GSTR-1 filing history
- Cross-check against CBIC Notification No. 05/2025 – Central Tax (Rate) dated September 22, 2025 — this is the definitive source
- If your HSN sits at an ambiguous boundary, file a Advance Ruling application with your state GST authority before your next GSTR-1 — it takes 90 days but protects you from classification disputes
If you sell across multiple categories with different rates, make sure your invoicing software separates line items by HSN and rate — lumping them together on a single invoice creates reconciliation problems downstream.
Check your full GST filing obligations after the rate change at the GST return filing page. If you haven't registered yet or need to add new HSN codes to your registration, start at the GST registration page.
The rate change happened once. The compliance obligation — filing with the right rate every month — is ongoing. The sellers who update their systems once and move on will spend no further time on this. Those who don't will answer for it in their GSTR-1 reconciliation every quarter until they do.