Under GST 2.0 reforms effective September 22, 2025, certain items have been fixed at an 18% GST rate, covering categories such as fuels, high-value apparel, paper products, and motor vehicles. Explore the full list below.
| Category | Previous GST Rate | New GST Rate |
|---|---|---|
| Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 5 | 18 |
| Lignite, whether or not agglomerated, excluding jet | 5 | 18 |
| Peat (including peat litter), whether or not agglomerated | 5 | 18 |
| Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 12 | 18 |
| Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 12 | 18 |
| Other made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags] | 12 | 18 |
| Cotton quilts of sale value exceeding Rs. 2500 per piece | 12 | 18 |
| Products wholly made of quilted textile material exceeding Rs. 2500 per piece | 12 | 18 |
| Chemical wood pulp, dissolving grades | 12 | 18 |
| Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803 [other than Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks] | 12 | 18 |
| Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 12 | 18 |
| Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 12 | 18 |
| Greaseproof papers, Glassine papers | 12 | 18 |
| Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 12 | 18 |
| Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 | 12 | 18 |
| Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size | 12 | 18 |
| Bidi | 28 | 18 |
| Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | 28 | 18 |
| Dish washing machines, household [8422 11 00] and other [8422 19 00] | 28 | 18 |
| Television sets (including LCD and LED television); Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus, set top box for television and Television set (including LCD and LED television). | 28 | 18 |
| New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft] | 28 | 18 |
| Road tractors for semi-trailers of engine capacity more than 1800 cc | 28 | 18 |
| Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels] | 28 | 18 |
| Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. | 28 | 18 |
| Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. | 28 | 18 |
| Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles | 28 | 18 |
| Three wheeled vehicles | 28 | 18 |
| Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm | 28 | 18 |
| Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm | 28 | 18 |
| Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] | 28 | 18 |
| Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 28 | 18 |
| Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 28 | 18 |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 28 | 18 |
| Motorcycles of engine capacity (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars, of an engine capacity not exceeding 350cc; side cars | 28 | 18 |
| Parts and accessories of vehicles of heading 8711 | 28 | 18 |
| Rowing boats and canoes, Seats of a kind used for motor vehicles | 28 | 18 |
| All dutiable articles intended for personal use | 28 | 18 |
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The following information is sourced from recent GST reforms. This is for educational purposes only; verify with official sources (e.g., GST Council) for legal use. We are not liable for errors or consequences from use.