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GST 2.0 · 22 Sep 2025 · 21 items
Other Proposals — HSN and GST rate
21 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 |
|---|---|---|---|
| 8806 | Unmanned aircrafts IGST 18% to Nil S.No Chapter / Heading / Sub- heading / Tariff item Description of goods | 18% | 28% |
| 49 | Technical documentation in respect of goods exempted under notification No. 19/ 2019-Customs dated 06.07.2019. | 18% | 28% |
| 71 | Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme | 18% | 28% |
| Any chapter | Works of art and antiques | 18% | 28% |
| 88, 8536 | Flight Motion Simulator and its parts | 18% | 28% |
| 88, 8536 | Target Motion Simulator and its parts | 18% | 28% |
| Any chapter | Parts, sub-assemblies of HACFS | 18% | 28% |
| 84, 85 | Low noise amplifier (Hermetic sealed), vent guide assembly- Return, vent guide assembly-supply, vent guide assembly- NBC for MRSAM system | 18% | 28% |
| 84, 85, 87, 90, 93 | Parts and sub-assemblies of IADWS | 18% | 28% |
| 88 | Military transport aircraft (C-130, C-295MW) | 18% | 28% |
| 89 | Deep Submergence Rescue Vessel | 18% | 28% |
| 89 | Unmanned Underwater vessels/platforms | 18% | 28% |
| 8807 | Ejection Seats for fighter aircrafts | 18% | 28% |
| 8506 | High performance batteries for drones and specialised equipment | 18% | 28% |
| 8525 | Communication devices including software defined radios with component and accessories | 18% | 28% |
| 9019, 9020 | Air diving, rebreather sets, diving systems, components and accessories | 18% | 28% |
| 89 | Sonobuoys for naval air assets | 18% | 28% |
| 93 | Ship launched missiles | 18% | 28% |
| 93 | Rockets with calibre more than 100mm | 18% | 28% |
| 88 | RPA (Remote Piloted Aircraft) for military use | 18% | 28% |
| Any chapter | Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts etc. except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Gun, Light machine gun, MAG Gun. *To be effective from a date to be notified based on discharging of entire loan and interest liability on account of compensation cess. | 18% | 28% |
Other sectors
Agriculture SectorCoalCommon Man ItemsConstruction SectorConsumer ElectronicsDefenceEducationFertilizer SectorFood SectorFootwear SectorHandicrafts SectorHealth SectorLeather SectorMiscellaneous ItemsOther MachineryPaper 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.