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GST 2.0 · 22 Sep 2025 · 2 items

Defence — HSN and GST rate

2 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.

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HSNDescriptionGSTBefore
8525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc5%12%
8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles5%12%

Other sectors

Agriculture SectorCoalCommon Man ItemsConstruction SectorConsumer ElectronicsEducationFertilizer 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.