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GST 2.0 · 22 Sep 2025 · 34 items
Miscellaneous 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 |
|---|---|---|---|
| 01012100, 010129 | Live horses | 5% | 12% |
| 2515 12 10 | Marble and travertine blocks | 5% | 12% |
| 2516 | Granite blocks | 5% | 12% |
| 29061110 | Natural menthol | 5% | 12% |
| 29061110, 30, 3301 | Following goods from natural menthol namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 5% | 12% |
| 3701 | Photographic plates and film for x-ray for medical use | 5% | 12% |
| 3705 | Photographic plates and films, exposed and developed, other than cinematographic film | 5% | 12% |
| 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films | 5% | 12% |
| 3818 | Silicon wafers | 5% | 12% |
| 3926 | Plastic beads | 5% | 12% |
| 4007 | Latex Rubber Thread | 5% | 12% |
| 4016 | Rubber bands | 5% | 12% |
| 6602 | whips, riding-crops and the like | 5% | 12% |
| 6909 | Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic | 5% | 12% |
| 7015 10 | Glasses for corrective spectacles and flint buttons | 5% | 12% |
| 7020 | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns | 5% | 12% |
| 7310, 7323, 7612, | or 7615 Milk cans made of Iron, Steel, or Aluminium | 5% | 12% |
| 7317 | Animal shoe nails | 5% | 12% |
| 8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware | 5% | 12% |
| 8420 | Hand operated rubber roller | 5% | 12% |
| 9001 | Contact lenses; Spectacle lenses | 5% | 12% |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 5% | 12% |
| 9404 | Coir products [except coir mattresses] | 5% | 12% |
| 9607 | Slide fasteners and parts thereof | 5% | 12% |
| 29061190 | Other than natural menthol | 18% | 12% |
| 29061190, 30, 3301 | Following goods made from other than natural menthol, namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 18% | 12% |
| 33074100 | Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani) | 18% | 12% |
| 3826 | Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) | 18% | 12% |
| Any Chapter | Goods specified in the List required in connection with : (1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or (2) Petroleum operations undertaken under specified contracts, or (3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or (4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or (5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy. | 18% | 12% |
| 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 | 40% | 28% |
| 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 40% | 28% |
| 7108 | Gold (bars, coins) and gold jewellery | 3% | — |
| 7106 | Silver and silver jewellery | 3% | — |
| 7102 | Diamonds, cut and polished | 1.5% | — |
Other sectors
Agriculture SectorCoalCommon Man ItemsConstruction SectorConsumer ElectronicsDefenceEducationFertilizer SectorFood SectorFootwear SectorHandicrafts SectorHealth SectorLeather SectorOther 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.