GST Rates for Ecommerce Sellers 2026
The GST rates that changed for products commonly sold online in the GST 2.0 overhaul, in force since 22 Sept 2025 — taken from the GST Council's own release, with HSN codes — plus the GST items every marketplace seller deals with: TCS and GST on platform fees.
OfficialSource: PIB: Recommendations of the 56th GST Council meeting· Last verified 25 Oct 2026
Rates that changed on 22 September 2025
| Product | HSN | Before | Now |
|---|---|---|---|
| Fashion & footwear | |||
| Apparel up to ₹2,500 per piece Articles of apparel and clothing accessories, knitted or crocheted / not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 61, 62 | 5% up to ₹1,000; 12% for ₹1,001–2,500 | 5% |
| Apparel above ₹2,500 per piece Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 61 | 12% | 18% |
| Footwear up to ₹2,500 per pair Footwear of sale value not exceeding Rs.2500 per pair | 64 | 12% | 5% |
| Cotton & jute handbags, shopping bags Hand bags and shopping bags, of cotton | 4202 22 20 | 12% | 5% |
| Umbrellas Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | 6601 | 12% | 5% |
| Spectacles, frames & lenses Frames and mountings for spectacles, goggles or the like, and parts thereof | 9003 | 12% | 5% |
| Beauty & personal care | |||
| Hair oil, shampoo Hair oil, shampoo | 3305 | 18% | 5% |
| Toothpaste, dental floss Dental floss, toothpaste | 3306 | 18% | 5% |
| Talcum & face powder Talcum powder, Face powder | 3304 | 18% | 5% |
| Shaving cream, aftershave Shaving cream, shaving lotion, aftershave lotion | 3307 | 18% | 5% |
| Toilet soap bars Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes | 3401 | 18% | 5% |
| Home & kitchen | |||
| Tableware & kitchenware (porcelain/china) Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 6911 | 12% | 5% |
| Tableware & kitchenware (other ceramic) Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 6912 | 12% | 5% |
| Steel kitchen articles & utensils Table, kitchen or other household articles of iron & steel; Utensils | 7323 | 12% | 5% |
| Copper kitchen articles & utensils Table, kitchen or other household articles of copper; Utensils | 7418 | 12% | 5% |
| Wooden tableware & kitchenware Tableware and Kitchenware of wood | 4419 | 12% | 5% |
| Candles Candles, tapers and the like | 3406 | 12% | 5% |
| Bamboo, cane & rattan furniture Furniture wholly made of bamboo, cane or rattan | 9403 | 12% | 5% |
| Food & grocery | |||
| Ghee, butter Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 0405 | 12% | 5% |
| Cheese Cheese | 0406 | 12% | 5% |
| Dry fruits & nuts (almonds etc.) Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts | 0802 | 12% | 5% |
| Chocolates Chocolates and other food preparations containing cocoa | 1806 | 18% | 5% |
| Biscuits, cakes, pastries Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products (other than bread, pizza bread, khakhra, chapathi, roti) | 1905 | 18% | 5% |
| Jams, jellies, marmalades Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | 2007 | 12% | 5% |
| Fruit & vegetable juices Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | 2009 | 12% | 5% |
| Instant coffee & coffee extracts Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 2101 11, 2101 12 00 | 18% | 5% |
| Namkeen, bhujia & mixtures Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled | 2106 90 | 12% | 5% |
| Ice cream Ice cream and other edible ice, whether or not containing cocoa | 2105 00 00 | 18% | 5% |
| Electronics & appliances | |||
| TVs, monitors & projectors 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). | 8528 | 28% | 18% |
| Air conditioners 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 | 8415 | 28% | 18% |
| Dishwashers Dish washing machines, household [8422 11 00] and other [8422 19 00] | 8422 | 28% | 18% |
| Kids, toys & sports | |||
| Baby diapers & napkins All goods- napkins and napkin liners for babies, clinical diapers | 9619 00 30, 9619 00 40, or 9619 00 90 | 12% | 5% |
| Feeding bottles Feeding bottles; Plastic beads | 3926 | 12% | 5% |
| Toys like tricycles, scooters (non-electronic) Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 9503 | 12% | 5% |
| Sports goods Sports goods other than articles and equipment for general physical exercise | 9506 | 12% | 5% |
| Bicycles Bicycles and other cycles (including delivery tricycles), not motorized | 8712 | 12% | 5% |
| Stationery | |||
| Exercise books & notebooks Exercise book, graph book, & laboratory note book and notebooks | 4820 | 12% | 0% |
| Pencils, crayons Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalk and tailors’ chalk; chalk sticks | 9608, 9609 | 12% | 0% |
| Pencil sharpeners Pencil sharpeners | 8214 | 12% | 0% |
| Health | |||
| Medicines (most medicaments) Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale | 3004 | 12% | 5% |
| Glucometers & test strips Blood glucose monitoring system (Glucometer) and test strips | 90 or any other Chapter | 12% | 5% |
The Council's release lists only goods whose rate changed — anything not here kept its old rate. HSN and descriptions are as printed in the release; check your exact HSN code before relying on a rate.
GST items every marketplace seller deals with
| Fee | Rate | Confidence | Sources |
|---|---|---|---|
| TCS collected by marketplaces (Section 52) Cut from 1% on 10 July 2024. Claimable as a credit in your electronic cash ledger, so it ties up cash rather than costing you profit. | 0.5% of net taxable sales (0.25% CGST + 0.25% SGST, or 0.5% IGST) | High | Taxmann: Notification 15/2024-Central TaxCashflo: GSTN advisory on GSTR-8 rate change |
| GST on marketplace fees Claimable as input tax credit if you're GST-registered. | 18% on commission, closing, shipping and other fees | Official | Amazon.in fees pageBlooprint Meesho fee guide |
| Mobiles, laptops & most electronics | 18% (not changed on 22 Sept 2025) | Low | ClearTax: GST on electronics |
| Make-up & cosmetics (other than talcum/face powder) | 18% (not changed on 22 Sept 2025) | Low | Busy: GST on beauty products |
Official = the government's or the marketplace's own site. High/Medium = at least two independent sources agree. Low = a single source, a very wide range, or sources that disagree.
The ₹2,500 apparel cliff, in rupees
A D2C kurta with a ₹900 product cost, 400 orders a month, 65% COD with a 28% COD RTO rate, 6% returns and ₹30,000 of ad spend. GST is included in the price the customer pays, so a higher rate comes straight out of your revenue.
| Price | GST | GST / month | Contribution profit | Margin |
|---|---|---|---|---|
| ₹2,499 | 5% | ₹34,235 | ₹3,28,753 | 48.0% |
| ₹2,599 | 18% | ₹1,14,055 | ₹2,77,432 | 43.8% |
Raising the price by ₹100 to ₹2,599 cuts profit by ₹51,321 a month. You'd need to charge ₹2,812 just to match what ₹2,499 earns.