CBIC issues GST Ready Reckoner with Updated CGST Rates on Goods [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has issued a new GST Ready Reckoner that provides the latest Central GST (CGST) rates on goods. Released on 22 September 2025, the document follows changes recommended by the GST Council and notified by the government

The Ready Reckoner is a reference guide for businesses, tax professionals, and consumers. This document provides a convenient reference for understanding the updated GST structure in one place.

Key Highlights of the Updated Ready Reckoner

• First published after several rate changes since GST began in 2017.
• Provides revised lists of goods under each tax slab.
• Aims to improve transparency and compliance for traders and consumers.
• Covers essential goods like food and medicines in lower brackets, while luxury and non-essential items fall in higher brackets.

GST Rates on Goods (CGST Portion)

Rate	Examples of Goods
2.5%	Live horses, milk and milk products, yoghurt, butter, cheese, eggs, natural honey, dried fruits, cereals, edible oils, sugar, chocolates, medicines
9%	Artificial honey, vinegar, marble, granite, cement, coal, petroleum-based products, chemicals, perfumes, soaps, cosmetics
14%	Some consumer durables, processed foods, and intermediate goods (as listed in later schedules)
28%	Automobiles, luxury items, aerated beverages, tobacco products, and other non-essential or high-value goods

The CBIC explained that GST rates have been adjusted many times since 2017 to balance revenue with relief to consumers. Essential and healthcare-related goods remain in the lower brackets to keep them affordable, while luxury and environmentally harmful items face higher taxes.

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