🧾 GST September 2025 Update: Latest HSN/SAC Codes & New GST Rates (Effective 22nd September)
📌 Introduction
The 56th GST Council Meeting (September 2025) has announced major changes in GST rates, exemptions, and reporting requirements. These changes are effective from 22nd September 2025 and impact businesses, traders, manufacturers, service providers, and startups.
Key Highlights
- ✅ Revised GST rates on several essential & industrial goods
- ✅ New exemptions for food, education & healthcare products
- ✅ Mandatory HSN/SAC reporting (Phase-3) in GST Returns
- ✅ Official HSN/SAC Excel Master File for taxpayers
- ✅ नया GST 2025: सभी स्लैब (0%, 5%, 18%, 28%, 40%) की जानकारी एक जगह
- ✅ 👉 Complete HSN & SAC list covering items taxed at 40% rate. Click below to download the official Excel file:
- 🔗 Download 40% HSN/SAC List (Excel)
GST e-Invoicing से जुड़े नए बदलावों को विस्तार से जानने के लिए 👉 GST e-Invoicing 2025: 30 Days Rule की पूरी जानकारी यहाँ पढ़ें .
👉 If you are GST-registered, this guide will help you download the HSN/SAC master Excel, understand the new notifications, and update your billing/accounting systems.
📥 Download Official HSN/SAC Master
HSN/SAC Master Excel (GST Portal Official Link):
🔗 Download from GST Portal
This file contains:
- All Goods & Services codes (HSN & SAC)
- UQC (Units of Quantity Codes)
- GST Rate mappings
- Searchable directory for taxpayers
(Path: GST Portal → “Search HSN/SAC Tax Rates” → “Download HSN Directory in Excel Format”)
📰 CBIC Notification – 17th September 2025
The Central Board of Indirect Taxes & Customs (CBIC) issued Notification No. 9/2025 & 10/2025 – Central Tax (Rate) on 17-09-2025 to implement the GST Council decisions.
🔗 Official CBIC Notification (PDF):
- Notification 9/2025 – GST Rates (HSN-wise)
- Notification 10/2025 – Exemptions / Nil List
📊 Major GST Rate Changes (Top 30 HSN Products)
| 🆔 HSN Code | 📦 Product | ⏮️ Old Rate | ⏭️ New Rate | 📝 Remarks |
|---|---|---|---|---|
| 0401 | UHT Milk | 5% | Nil | Now fully exempt (essential) |
| 0406 | Pre-packaged Paneer | 5% | Nil | Exempted food item |
| 1701 / 1702 | Sugar & related items | 12% | 5% | Rate reduced |
| 1901 | Infant food & cereals | 12% | 5% | Relief for families |
| 1006 | Rice (various) | 5% / Nil | Nil | Basic staple exempt |
| 1507 / 1512 | Edible oils (soya, sunflower, palm) | 12% | 5% | Rate relief |
| 0402 / 0403 | Milk powder, condensed milk | 12% | 5% | Cheaper dairy |
| 1905 / 2106 | Indian breads (roti, paratha) | 5% | Nil | Food staple exempt |
| 0901 / 0902 | Tea & coffee | 12% | 5% | Reduced for consumers |
| 1704 / 1806 | Confectionery & chocolates | 18% | 5% | Major reduction |
| 3004 | Life-saving medicines | 5% | Nil | Full exemption |
| 3006 | Surgical dressings, devices | 12% | 5% | Healthcare relief |
| 5406 / 5407 | Man-made fibres & yarn | 18% | 12% | Textile sector boost |
| 6109 / 6203 | Garments (basic) | 12% | 5% | Affordable clothing |
| 6403 / 6404 | Footwear (below ₹1000) | 18% | 5% | Big relief |
| 8703 | Electric Vehicles (EVs) | 5% | 5% | No change (remains concessional) |
| 8711 | 2-wheelers (petrol <350cc) | 28% | 18% | Reduced rate |
| 8711 | 2-wheelers (>350cc) | 28% + cess | 40% | High-end bikes luxury slab |
| 8703 | Small passenger cars | 28% | 18% | Price cut |
| 8703 | Luxury cars/SUVs | 28% + cess | 40% | High luxury slab |
| 4901 | Educational books, maps | 12% | Nil | Education relief |
| 9608 / 9609 | Pencils, erasers, stationery | 12% | Nil | Student relief |
| 8516 | Mixers, heaters, irons | 12% | 18% | Standard rate |
| 7201 / 7204 | Iron & steel (semi-finished) | 18% | 18% | No major change |
| 8541 / 8504 | Solar inverters, batteries | 12% | 5% | Renewable push |
| 7308 | Steel structures & tanks | 18% | 18% | Retained |
| 8414 / 8409 | Pumps, compressors, HVAC | 18% | 18% | Retained |
| 9503 / 9506 | Toys & sports goods | 18% | 12% | Cheaper toys |
| 8528 | Televisions (basic) | 18% | 18% | No change |
| 8528 | Luxury large-screen TVs | 28% + cess | 40% | Higher slab |
💡 This is a highlight list. The official HSN Excel gives the complete product-wise details. Always cross-check exact 6/8-digit HSN for compliance.
🧮 How Businesses Should Apply the New GST
1️⃣ Update Invoices & Billing Systems
- Use updated HSN/SAC codes from Master Excel
- Apply revised GST rates effective 22-Sep-2025
- Bill exempt items with 0% GST / Exempt supply
2️⃣ GST Returns (GSTR-1, GSTR-3B)
- Report HSN-wise summary in Table-12 of GSTR-1
- Phase-3 HSN Reporting mandates dropdown-based entries (reduces errors)
3️⃣ Accounting & ERP Updates
- Import the updated Excel into Tally / SAP / Busy / Zoho Books
- Map old vs new GST rates in product master
- Mark exempt goods as Non-Taxable
4️⃣ Inventory & Pricing Adjustments
- Lower MRP for reduced-rate items
- Recalculate costing & ITC for inputs with changed GST
⚠️ Mistakes to Avoid
🚫 Using old GST rates in invoices after 22-Sep-2025
🚫 Filing GSTR-1 without updated HSN codes
🚫 Confusing Nil-rated vs Exempt supplies (ITC rules differ)
🚫 Forgetting ERP/accounting updates
🧑💼 Who Benefits from This Update?
- Consumers → Lower prices on food, books, healthcare, and daily essentials
- Manufacturers → Relief in textiles, yarn, and automobile sector
- Startups & SMEs → Simplified compliance with Excel directory + dropdown reporting
- Exporters → Clearer HSN codes = smoother customs clearance
📥 Resources & Downloads
🔗 HSN/SAC Master PDF – GST Portal
🔗 CBIC Notification 9/2025 (PDF)
✅ Conclusion
The GST updates of September 2025 bring big relief for essential goods, education, and healthcare, while rationalizing rates for vehicles and textiles.
As a business, you must:
✔️ Download the updated HSN/SAC Excel
✔️ Cross-check your items with the Changed Rate list
✔️ Update your invoices, ERP & GST returns immediately
👉 Staying compliant today means avoiding penalties tomorrow.
GST e-Invoicing से जुड़े नए बदलावों को विस्तार से जानने के लिए 👉 GST e-Invoicing 2025: 30 Days Rule की पूरी जानकारी यहाँ पढ़ें .