Most daily-use items now carry either no GST at all or 5%. Fresh milk, vegetables, loose atta and dal, salt, bread and children's notebooks are at 0%. Packed staples, soap, shampoo, toothpaste, utensils, bicycles, medicines and clothes up to ₹2,500 a piece are at 5%. A handful of things you buy every month stay at 18%: detergent, ball pens, furniture, mattresses and clothes or footwear priced above ₹2,500. These rates have applied since 22 September 2025, when GST 2.0 moved most household goods out of the old 12% and 18% slabs.
The tables below go category by category. Each row has the HSN code and the entry in the notification it comes from, so you can check a shop bill against it. For the full slab structure see GST rates 2026, and for anything not listed here, search the HSN code and GST rate finder.
Groceries and food staples
The one rule that trips people up here is packing. Rice, wheat, atta and dal sold loose from a bori are at 0%. The same goods in a sealed, labelled pack (up to 25 kg) are at 5%. So the branded 10 kg atta bag and the loose atta weighed out at the same kirana counter can sit in different slabs.
| Item | HSN | GST | Entry |
|---|---|---|---|
| Fresh vegetables (potato, onion, tomato and others) | 0701–0709 | 0% | 10/2025 S. No. 27–35 |
| Fresh fruit (banana, apple, grapes and others) | 0803–0808 | 0% | 10/2025 S. No. 46–51 |
| Rice, loose | 1006 | 0% | 10/2025 S. No. 67 |
| Rice, pre-packaged and labelled | 1006 | 5% | 9/2025 Sch I S. No. 48 |
| Wheat atta, loose | 1101 | 0% | 10/2025 S. No. 70 |
| Wheat atta, pre-packaged and labelled | 1101 | 5% | 9/2025 Sch I S. No. 51 |
| Dal (pulses), loose | 0713 | 0% | 10/2025 S. No. 39 |
| Dal (pulses), pre-packaged and labelled | 0713 | 5% | 9/2025 Sch I S. No. 20 |
| Salt | 2501 | 0% | 10/2025 S. No. 109 |
| Bread, roti, chapati, khakhra | 1905 / 2106 | 0% | 10/2025 S. No. 100 |
| Eggs in shell | 0407 | 0% | 10/2025 S. No. 18 |
| Sugar | 1701 | 5% | 9/2025 Sch I S. No. 105 |
| Jaggery (gur), loose / packed | 1701 | 0% / 5% | 10/2025 S. No. 96; 9/2025 Sch I S. No. 106 |
| Tea | 0902 | 5% | 9/2025 Sch I S. No. 34 |
| Roasted coffee | 0901 | 5% | 9/2025 Sch I S. No. 33 |
| Groundnut oil / mustard oil | 1508 / 1514 | 5% | 9/2025 Sch I S. No. 85, 91 |
| Soyabean / sunflower oil | 1507 / 1512 | 5% | 9/2025 Sch I S. No. 84, 89 |
| Spices (dried turmeric, ginger, other spices) | 0910 | 5% | 9/2025 Sch I S. No. 42 |
| Poha, murmura (flattened and puffed rice), loose | 1904 | 0% | 10/2025 S. No. 98 |
| Biscuits, cakes | 1905 | 5% | 9/2025 Sch I S. No. 123 |
| Namkeen, bhujia, mixture | 2106 90 | 5% | 9/2025 Sch I S. No. 143 |
| Noodles, pasta, seviyan | 1902 | 5% | 9/2025 Sch I S. No. 119 |
| Jam, fruit jelly | 2007 | 5% | 9/2025 Sch I S. No. 131 |
| Fruit juice | 2009 | 5% | 9/2025 Sch I S. No. 133 |
| Chocolate | 1806 | 5% | 9/2025 Sch I S. No. 116 |
| Packaged drinking water (no sugar, not flavoured) | 2201 | 5% | 9/2025 Sch I S. No. 146 |
| Soft drinks with added sugar or flavour | 2202 10 | 40% | 9/2025 Sch III S. No. 1 |
Source: Notification 9/2025-Central Tax (Rate) (as amended) and Notification 10/2025-Central Tax (Rate) (nil-rated goods), both effective 22 September 2025. "Pre-packaged and labelled" means a pack of up to 25 kg or 25 litres that must carry Legal Metrology declarations.
Milk and dairy
| Item | HSN | GST | Entry |
|---|---|---|---|
| Fresh, pasteurised or UHT milk | 0401 | 0% | 10/2025 S. No. 15 |
| Paneer, chena (packed or loose) | 0406 | 0% | 10/2025 S. No. 17 |
| Curd, lassi, buttermilk, loose | 0403 | 0% | 10/2025 S. No. 16 |
| Curd, yoghurt, pre-packaged and labelled | 0403 | 5% | 9/2025 Sch I S. No. 5 |
| Butter, ghee | 0405 | 5% | 9/2025 Sch I S. No. 7 |
| Cheese | 0406 | 5% | 9/2025 Sch I S. No. 8 |
| Condensed milk | 0402 | 5% | 9/2025 Sch I S. No. 4 |
| Ice cream | 2105 | 5% | 9/2025 Sch I S. No. 141 |
Source: Notification 9/2025-CT(R) Schedule I and Notification 10/2025-CT(R).
Soap, shampoo, toothpaste and household care
The bathroom shelf got one of the biggest cuts in GST 2.0. Toilet soap, shampoo, hair oil and toothpaste all came down to 5%. Detergent did not move with them. Washing powder and liquid are still at 18%, so on the same grocery bill your bathing soap and your laundry soap can carry different rates.
| Item | HSN | GST | Entry |
|---|---|---|---|
| Toilet soap (bars, cakes) | 3401 | 5% | 9/2025 Sch I S. No. 251 |
| Hair oil, shampoo | 3305 | 5% | 9/2025 Sch I S. No. 245 |
| Toothpaste | 3306 | 5% | 9/2025 Sch I S. No. 246 |
| Toothbrush | 9603 21 00 | 5% | 9/2025 Sch I S. No. 504 |
| Talcum powder, face powder | 3304 | 5% | 9/2025 Sch I S. No. 244 |
| Shaving cream, aftershave lotion | 3307 | 5% | 9/2025 Sch I S. No. 249 |
| Combs, hair clips | 9615 | 5% | 9/2025 Sch I S. No. 506 |
| Agarbatti, dhoop | 3307 41 00 | 5% | 9/2025 Sch I S. No. 250 |
| Candles | 3406 | 5% | 9/2025 Sch I S. No. 253 |
| Sanitary pads | 9619 00 10 | 0% | 10/2025 S. No. 165 |
| Detergent, washing powder, cleaning liquids | 3402 | 18% | 9/2025 Sch II S. No. 67 |
| Deodorants, bath preparations | 3307 | 18% | 9/2025 Sch II S. No. 64 |
| Skin creams, make-up | 3304 | 18% | 9/2025 Sch II S. No. 61 |
Source: Notification 9/2025-CT(R) Schedules I and II; Notification 10/2025-CT(R).
Clothes and footwear: the ₹2,500 line
Readymade clothes and footwear are taxed per piece (or per pair), and the dividing line is ₹2,500. Up to ₹2,500 the rate is 5%. Above it, the whole piece goes to 18%. Before 22 September 2025 the line was ₹1,000, with 12% above it, so a ₹1,800 kurta is cheaper on tax now and a ₹4,000 blazer is dearer.
Two details matter. The test is on the sale value of each piece, which is the price before GST after any discount printed on the bill. And it is per piece, never per bill. Five shirts at ₹1,500 each stay at 5% even though the bill crosses ₹7,000.
| Item | HSN | GST | Entry |
|---|---|---|---|
| Readymade garments, up to ₹2,500 a piece | Ch. 61 / 62 | 5% | 9/2025 Sch I S. No. 388, 389 |
| Readymade garments, above ₹2,500 a piece | Ch. 61 / 62 | 18% | 9/2025 Sch II S. No. 197, 198 |
| Bedsheets, towels, curtains and other made-ups, up to ₹2,500 a piece | Ch. 63 | 5% | 9/2025 Sch I S. No. 390 |
| Made-ups above ₹2,500 a piece | Ch. 63 | 18% | 9/2025 Sch II S. No. 199 |
| Footwear, up to ₹2,500 a pair | Ch. 64 | 5% | 9/2025 Sch I S. No. 392 |
| Footwear, above ₹2,500 a pair | 6401–6405 | 18% | 9/2025 Sch II S. No. 202–206 |
| Umbrella | 6601 | 5% | 9/2025 Sch I S. No. 395 |
Source: Notification 9/2025-CT(R), effective 22 September 2025. The notification uses "sale value" per piece or pair; GST is levied on transaction value, and a discount recorded on the invoice is excluded from it (CGST Act section 15(3)(a)).
Furniture, utensils and the kitchen
Steel, copper and aluminium utensils, along with porcelain and ceramic crockery, are at 5%. Some kitchen items that look similar are not. Spoons, forks and ladles sit in a separate heading at 18%, and so do glass tumblers and bowls. Wooden or steel furniture is at 18%; only furniture made wholly of bamboo, cane or rattan gets 5%.
| Item | HSN | GST | Entry |
|---|---|---|---|
| Steel utensils and household articles | 7323 | 5% | 9/2025 Sch I S. No. 416 |
| Copper utensils | 7418 | 5% | 9/2025 Sch I S. No. 417 |
| Aluminium utensils | 7615 | 5% | 9/2025 Sch I S. No. 419 |
| Porcelain / ceramic tableware and kitchenware | 6911 / 6912 | 5% | 9/2025 Sch I S. No. 403, 404 |
| Spoons, forks, ladles | 8215 | 18% | 9/2025 Sch II S. No. 375 |
| Glassware for table and kitchen | 7013 | 18% | 9/2025 Sch II S. No. 252 |
| Kerosene and wood-burning stoves | 7321 | 5% | 9/2025 Sch I S. No. 414 |
| Other stoves and cookers (gas stoves included) | 7321 | 18% | 9/2025 Sch II S. No. 299 |
| Mixer grinder and other motorised kitchen appliances | 8509 | 18% | 9/2025 Sch II S. No. 482 |
| Furniture (wood, metal, plastic) | 9403 | 18% | 9/2025 Sch II S. No. 612 |
| Furniture wholly of bamboo, cane or rattan | 9403 | 5% | 9/2025 Sch I S. No. 490 |
| Mattresses, pillows, cushions | 9404 | 18% | 9/2025 Sch II S. No. 613 |
| Cotton quilts, up to ₹2,500 a piece | 9404 | 5% | 9/2025 Sch I S. No. 493 |
Source: Notification 9/2025-CT(R) Schedules I and II.
School stationery
A school list mixes three rates. Notebooks, pencils, erasers, sharpeners and printed books carry no GST. Ball pens, geometry boxes and registers are at 18%.
| Item | HSN | GST | Entry |
|---|---|---|---|
| Exercise books, graph books, notebooks | 4820 | 0% | 10/2025 S. No. 130 |
| Pencils, crayons, chalk | 9609 | 0% | 10/2025 S. No. 163 |
| Erasers | 4016 | 0% | 10/2025 S. No. 121 |
| Pencil sharpeners | 8214 | 0% | 10/2025 S. No. 156 |
| Printed books | 4901 | 0% | 10/2025 S. No. 132 |
| Maps, atlases, globes | 4905 | 0% | 10/2025 S. No. 136 |
| Ball pens, gel pens, markers | 9608 | 18% | 9/2025 Sch II S. No. 626 |
| Geometry box, drawing instruments | 9017 | 18% | 9/2025 Sch II S. No. 570 |
| Registers, diaries, files | 4820 | 18% | 9/2025 Sch II S. No. 186 |
| School bags, suitcases | 4202 | 18% | 9/2025 Sch II S. No. 145 |
Source: Notification 10/2025-CT(R) and Notification 9/2025-CT(R) Schedule II.
Medicines, health items and bicycles
| Item | HSN | GST | Entry |
|---|---|---|---|
| Medicines and drugs (general) | Ch. 30 | 5% | 9/2025 Sch I S. No. 226, 234 |
| Drugs listed in Annexure I (life-saving) | Ch. 30 | 0% | 10/2025 S. No. 113 |
| Bandages, dressings, plasters | 3005 | 5% | 9/2025 Sch I S. No. 235 |
| Glucometer and test strips | Ch. 90 | 5% | 9/2025 Sch I S. No. 475 |
| Medical thermometer | 9025 | 5% | 9/2025 Sch I S. No. 488 |
| Corrective spectacles | 9004 | 5% | 9/2025 Sch I S. No. 482 |
| Bicycles (not motorised) | 8712 | 5% | 9/2025 Sch I S. No. 456 |
| Bicycle parts and accessories | 8714 | 5% | 9/2025 Sch I S. No. 458 |
| Children's tricycles, scooters (non-electronic) | 9503 | 5% | 9/2025 Sch I S. No. 497 |
Source: Notification 9/2025-CT(R) Schedule I and Notification 10/2025-CT(R).
Worked example: one month's bill for a family in Pune
Meera Kulkarni in Kothrud does her monthly kirana run at a local store and picks up three pieces of clothing at a shop on Laxmi Road. The prices below are made-up round figures before GST, chosen only to show how the rates combine. Both shops are in Maharashtra, so every rate splits equally into CGST and SGST.
| Item | Price before GST | Rate | GST |
|---|---|---|---|
| Vegetables and fruit | ₹1,400 | 0% | ₹0 |
| Milk for the month | ₹2,100 | 0% | ₹0 |
| Loose rice | ₹600 | 0% | ₹0 |
| Packed atta, 10 kg | ₹480 | 5% | ₹24.00 |
| Packed toor dal, 2 kg | ₹360 | 5% | ₹18.00 |
| Groundnut oil, 5 litres | ₹900 | 5% | ₹45.00 |
| Sugar, 3 kg | ₹135 | 5% | ₹6.75 |
| Tea, 500 g | ₹260 | 5% | ₹13.00 |
| Soap, shampoo, toothpaste | ₹450 | 5% | ₹22.50 |
| Detergent | ₹300 | 18% | ₹54.00 |
| Kirana subtotal | ₹6,985 | ₹183.25 | |
| Cotton kurta | ₹1,800 | 5% | ₹90.00 |
| Jeans | ₹2,400 | 5% | ₹120.00 |
| Winter jacket | ₹3,200 | 18% | ₹576.00 |
| Clothes subtotal | ₹7,400 | ₹786.00 | |
| Total | ₹14,385 | ₹969.25 |
Meera pays ₹15,354.25 in all, and the GST on it is ₹969.25: ₹484.63 as CGST and ₹484.62 as SGST once the shop rounds the paise. Look at where it comes from. Half the kirana list is at 0%, and the whole month of groceries carries only ₹183 of tax. The single jacket carries ₹576, more than three times that, because it crossed ₹2,500.
The jeans are worth a second look. With 5% added they cost ₹2,520, which is above ₹2,500, yet they stay at 5%. The line is drawn on the price before tax, so a ₹2,400 piece doesn't get pushed into 18% by its own GST. If you want to split a bill like this yourself, the CGST and SGST calculator does it in one step, and the calculator above handles any single line.
Reading a shop bill
A proper tax invoice from a registered shop shows the HSN code and rate on each line. A bill dated after 22 September 2025 that charges 12% on a soap, a pair of chappals or a steel tiffin is using the old rates. Small shops on the composition scheme are a different case: they issue a bill of supply and can't charge GST separately at all. Our GST invoice format page shows what a correct bill should contain.
Frequently Asked Questions
What is the GST on daily use items in 2026?
Is there GST on packed atta, rice and dal?
What is the GST on clothes above ₹2,500?
Did GST on toothpaste and soap come down?
Is there GST on medicines?
General information, not tax advice. Prices in the example are illustrative; the rate on any item depends on its exact HSN classification.
Last reviewed 9 November 2026.