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GST 2.0 rate reform (effective 22 Sept 2025): rates below reflect the simplified 5% / 18% / 40% (plus 3% / 0.25% / 1.5% for precious metals and stones) slab structure. Compensation Cess amounts on cess-bearing items (tobacco, pan masala, luxury vehicles) are not included — refer to the official CBIC portal for cess rates.
| Schedules | S.No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods | CGST Rate (%) | SGST / UTGST Rate (%) | IGST Rate (%) | Compensation Cess |
|---|---|---|---|---|---|---|---|
| I | 1 | 0101 21 00, 0101 29 | Live horses | 2.5% | 2.5% | 5% | |
| I | 2 | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 | All goods, other than fresh or chilled, pre-packaged and labelled | 2.5% | 2.5% | 5% | |
| I | 3 | 0303, 0304, 0305, 0306, 0307, 0308, 0309 | All goods, other than fresh or chilled, pre-packaged and labelled | 2.5% | 2.5% | 5% | |
| I | 4 | 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk | 2.5% | 2.5% | 5% | |
| I | 5 | 0403 | Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre- packaged and labelled Curd, Lassi and Butter milk | 2.5% | 2.5% | 5% | |
| I | 6 | 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | 2.5% | 2.5% | 5% | |
| I | 7 | 0405 | Butter and other fats and oils derived from milk, including ghee; dairy spreads | 2.5% | 2.5% | 5% | |
| I | 8 | 0406 | Cheese, other than chena or paneer | 2.5% | 2.5% | 5% | |
| I | 9 | 0408 | Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. | 2.5% | 2.5% | 5% | |
| I | 10 | 0409 | Natural honey, pre-packaged and labelled | 2.5% | 2.5% | 5% |
Disclaimer: The above is not a complete or exhaustive list of items under exemptions or attracting concessional rates under GST. Some of the items also attract Cess in addition to GST at the applicable rates. For complete details, notifications and other information available on Tax information portal (https://taxinformation.cbic.gov.in/) may please be referred to.