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GST 2.0 · 22 Sep 2025 · 36 items
Common Man Items — HSN and GST rate
31 items changed rate at the 56th GST Council; the rest are common goods whose rate stayed. Each row: HSN, description (in the Council’s own words), current rate and the earlier rate.
| HSN | Description | GST | Before |
|---|---|---|---|
| 33061010 | Tooth powder | 5% | 12% |
| 3406 | Candles, tapers and the like | 5% | 12% |
| 3605 00 10 | All goods-safety matches | 5% | 12% |
| 3926 | Feeding bottles | 5% | 12% |
| 4014 | Nipples of feeding bottles | 5% | 12% |
| 4202 22 20 | Hand bags and shopping bags, of cotton | 5% | 12% |
| 4202 22 30 | Hand bags and shopping bags, of jute | 5% | 12% |
| 4419 | Tableware and Kitchenware of wood | 5% | 12% |
| 6601 | Umbrellas and sun umbrellas (including walking- stick umbrellas, garden umbrellas and similar umbrellas) | 5% | 12% |
| 6603 | Parts, trimmings and accessories of articles of heading 6601 or 6602 | 5% | 12% |
| 6911 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 5% | 12% |
| 6912 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 5% | 12% |
| 7319 | Sewing needles | 5% | 12% |
| 7321 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel | 5% | 12% |
| 7323 | Table, kitchen or other household articles of iron & steel; Utensils | 5% | 12% |
| 7418 | Table, kitchen or other household articles of copper; Utensils | 5% | 12% |
| 7419 80 30 | Brass Kerosene Pressure Stove | 5% | 12% |
| 7615 | Table, kitchen or other household articles of aluminium; Utensils | 5% | 12% |
| 8452 | Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines | 5% | 12% |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorised | 5% | 12% |
| 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 | 5% | 12% |
| 9403 | Furniture wholly made of bamboo, cane or rattan | 5% | 12% |
| 9405 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 5% | 12% |
| 9615 | Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof | 5% | 12% |
| 9619 00 30, 9619 | 00 40, or 9619 00 90 All goods- napkins and napkin liners for babies, clinical diapers | 5% | 12% |
| 3304 | Talcum powder, Face powder | 5% | 18% |
| 3305 | Hair oil, shampoo | 5% | 18% |
| 3306 | Dental floss, toothpaste | 5% | 18% |
| 3307 | Shaving cream, shaving lotion, aftershave lotion | 5% | 18% |
| 3401 | Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes | 5% | 18% |
| 96032100 | Tooth brushes including dental-plate brushes | 5% | 18% |
| 2711 | LPG for domestic supply | 5% | — |
| 3401 | Detergent bars and washing soap (laundry) | 18% | — |
| 3402 | Detergent powders and liquids | 18% | — |
| 3304 | Cosmetics — lipstick, nail polish, make-up (not talcum/kajal) | 18% | — |
| 3303 | Perfumes and deodorants | 18% | — |
Other sectors
Agriculture SectorCoalConstruction SectorConsumer ElectronicsDefenceEducationFertilizer SectorFood SectorFootwear SectorHandicrafts SectorHealth SectorLeather SectorMiscellaneous ItemsOther MachineryOther ProposalsPaper SectorRenewable EnergySports Goods And ToysTextile SectorTobaccoTransportation SectorWood Sector
Last verified: 18 September 2026 — rate changes from Annexure-II of the 56th GST Council press release (3 September 2025), Notifications 9/2025 and 10/2025-CT(Rate), effective 22 September 2025; tobacco/pan masala 40% from a date to be notified. Descriptions are the press-release wording (abbreviated in places) — confirm against the CBIC tariff before invoicing · Not tax advice.