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40% GST items with effect from 22.09.2025. List of items changed to 40% GST.

Chapter /
Heading /
Sub-heading
/ Tariff item
Description of Goods GST Fron GST to
2202 10 All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured 28% 40%
2202 9100,
2202 99
Other non-alcoholic beverages 18% 40%
2202 Carbonated Beverages of Fruit Drink or Carbonated
Beverages with Fruit Juice
28% 40%
2202 99 90 Caffeinated Beverages 28% 40%
2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 28% 40%
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 28% 40%
2403 Other manufactured tobacco and manufactured tobacco
substitutes; “homogenised” or “reconstituted” tobacco;
tobacco extracts and essences
28% 40%
2404 1100 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 28% 40%
2404 1900 Products containing tobacco or nicotine substitutes and
intended for inhalation without combustion
28% 40%
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, other than those mentioned at Sr. Nos. 313, 314, 315, 316,317 and 319 of above table [wherein 28% to 18% is mentioned ] 28% 40%
870 340,
870360
Motor vehicles with both spark-ignition internal combustion
reciprocating piston engine and electric motor as motors for
propulsion, of engine capacity exceeding 1200cc or of
length exceeding 4000 mm
28% 40%
870 350,
870370
Motor vehicles with both compression-ignition internal
combustion piston engine [diesel-or semi diesel] and electric
motor as motors for propulsion, of engine capacity
exceeding 1500cc or of length exceeding 4000 mm
28% 40%
8711 Motor cycles of engine capacity exceeding 350 cc 28% 40%
8802 Aircraft for personal use. 28% 40%
8903 Yacht and other vessels for pleasure or sports 28% 40%
9302 Revolvers and pistols, other than those of heading 9303 or
9304
28% 40%
9614 Smoking pipes (including pipe bowls) and cigar or cigarette
holders, and parts thereof
28% 40%

Note: Please cross check the updated list from the GST website of Government Department. We have tried our level best to present the latest GST rates. We are not responsible for any loss due to error omission in the list.

 

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