September 2025 Reform Notice: Following the 56th GST Council meeting (effective 22 September 2025), the 12% GST slab was abolished. Most items previously taxed at 12% (medicines, processed foods, and everyday items) moved to this 5% slab. If you were searching for the 12% calculator, you have been redirected here.
Goods and Services Covered Under 5% GST Bracket
Following the September 2025 GST rate restructuring, the 5% GST rate applies to everyday goods, primary medicines, essential items, and most goods previously taxed at 12%.
Common Examples (Effective from 22 September 2025):
- Medicines, pharmaceuticals, healthcare diagnostic kits, and medical devices (previously at 12%).
- Packaged food items, processed dairy foods, and daily essentials.
- Textiles, fabrics, and apparel within basic price thresholds.
- Cab booking and passenger transport services (Ola, Uber) without Input Tax Credit.
- Economy class domestic air travel.