Compendium on GST Council’s 56th Meeting – Impact on Major Industries

Press Release Date 3rd September 2025 

Applicable Act/Rule – Goods & Service Tax Act, 

The 56th GST Council meeting (3rd September 2025) introduced sweeping rate rationalisations and reforms. This compendium presents industry-specific analyses for major industries impacted by the GST rates rationalization, with highlights of positive impacts, challenges, and outlooks for each sector.

1. Food & Beverages (FMCG & Processed Food)

Key Changes:

  • Dairy products (milk, paneer, butter, cheese, ghee) reduced to Nil/5%.
  • Processed foods like biscuits, pasta, sauces, jams, chocolates, and namkeens cut to 5%.
  • Beverages such as plant-based milk, fruit juices, and tender coconut water reduced to 5%.

Impact:

  • Boost in demand for essentials and packaged foods due to lower prices.
  • Relief for small and mid-sized food businesses.
  • Challenges in managing ITC accumulation from earlier higher rates.

Outlook: Stronger consumption-driven growth, higher competitiveness in exports, and broader affordability for consumers.

Illustration: Supermarket cart filled with food products labeled with reduced GST tags.

2. Hospitality & Restaurants

Key Changes:

  • Hotel accommodation up to ₹7,500 per day now 5% without ITC (earlier 12% with ITC).
  • Stand-alone restaurants continue at 5% without ITC; Council clarified they cannot classify as “specified premises.”

Impact:

  • Consumers enjoy lower tariffs and meal costs, boosting travel and tourism.
  • Non-availability of ITC adds embedded costs for hoteliers and restaurateurs.
  • Premium properties may see margin pressure.

Outlook: Higher footfalls in mid-segment hotels and restaurants; long-term viability depends on balancing consumer affordability with industry profitability.

Illustration: A restaurant interior with signs showing 5% GST (No ITC).

3. Healthcare & Pharmaceuticals

Key Changes:

  • Numerous life-saving drugs (e.g., Onasemnogene, Daratumumab, Atezolizumab) reduced from 12% to Nil.
  • Medical equipment like glucometers, thermometers, diagnostic kits, and surgical items reduced to 5%.

Impact:

  • Substantial relief to patients and hospitals.
  • Pharma manufacturers benefit from improved affordability of critical drugs.
  • Margin compression for companies due to reduced ITC pool.

Outlook: Healthcare costs to reduce significantly, strengthening access to essential medicines and boosting pharma exports.

Illustration: A hospital pharmacy counter with medicines marked “GST Nil/5%.”

4. Automobiles & Auto Components

Key Changes:

  • Small cars and three-wheelers reduced from 28% to 18%.
  • Tractors, EVs, and components like tyres and gearboxes reduced to 5%.
  • Luxury cars, motorcycles above 350cc, and hybrids over specified capacity increased to 40%.

Impact:

  • Strong positive for agriculture and EV segments.
  • Two-wheeler and small car affordability improves.
  • Luxury vehicle buyers face steep increases.

Outlook: The sector will see mixed fortunes – rural and EV adoption to surge, luxury segments to cool down.

Illustration: Car showroom with banners for GST cuts on tractors and small cars, but higher tags on luxury cars.

5. Luxury & Sin Goods

Key Changes:

  • Pan Masala, Gutkha, Cigarettes, Aerated & Caffeinated Beverages – rates hiked to 40%.
  • Bidis reduced from 28% to 18%.
  • Yachts, personal aircraft, and luxury motorcycles raised to 40%.

Impact:

  • Discourages consumption of sin goods.
  • Raises affordability barriers for luxury products.
  • Industries reliant on premium consumption may face contraction.

Outlook: Higher compliance focus, stronger revenue inflows for government, and health-positive policy stance.

Illustration: Cigarette pack and soda bottle with 40% GST tags, contrasted with luxury cars and yachts.

6. Handicrafts & Small-Scale Industry

Key Changes:

  • Handicraft goods (stone, wood, brass, toys, idols, glassware) reduced from 12% to 5%.
  • Handmade paper and bamboo furniture included in reductions.

Impact:

  • Enhances competitiveness of Indian handicrafts.
  • Positive for artisans, rural clusters, and export markets.

Outlook: Stronger global positioning of Indian handicrafts, with affordability in domestic markets.

Illustration: Artisan market with handicrafts labeled “5% GST.”

7. Renewable Energy & Agriculture Equipment

Key Changes:

  • Renewable energy devices (solar panels, windmills, biogas plants) cut to 5%.
  • Agricultural machinery (tractors, harvesters, sprinklers) reduced from 12–18% to 5%.

Impact:

  • Boosts adoption of green energy.
  • Cuts costs for farmers investing in mechanization.
  • Fosters sustainability.

Outlook: Accelerated adoption of renewables and agricultural modernization.

Illustration: Solar panels and tractors in a field with GST 5% signs.

8. Consumer Durables & Electronics

Key Changes:

  • TVs, ACs, dishwashers, washing machines, and refrigerators reduced from 28% to 18%.
  • Mobile-related accessories rationalized.

Impact:

  • Middle-class affordability improves.
  • Increased sales volumes expected during festive seasons.

Outlook: Consumer electronics sector to see renewed demand; pricing strategies to be recalibrated.

Illustration: Electronics store with “18% GST” tags on TVs and ACs.

9. Textiles & Apparel

Key Changes:

  • Apparel above ₹2,500 per piece increased from 12% to 18%.
  • Footwear up to ₹2,500 per pair reduced from 12% to 5%.
  • Quilts and textile articles rationalized.

Impact:

  • Mixed bag – relief for mass footwear, but higher tax burden on premium apparel.
  • Export competitiveness could be impacted in high-value apparel.

Outlook: Balanced growth – mass consumption to rise, luxury apparel to see pressure.

Illustration: Fashion retail store with differential GST tags on apparel and footwear.

10. Construction & Building Materials

Key Changes:

  • Cement reduced from 28% to 18%.
  • Marble, granite, and blocks cut from 12% to 5%.
  • Particle boards and sustainable materials rationalized to 5%.

Impact:

  • Major relief for the real estate and infrastructure sectors.
  • Cost of housing and commercial construction to come down.

Outlook: Improved affordability in housing projects and enhanced competitiveness for construction firms.

Illustration: Construction site with cement bags marked “18% GST” and marble slabs at “5% GST.”

Conclusion

The GST Council’s recommendations reshape India’s indirect tax structure, making essentials affordable, fostering growth in renewable and agriculture, and ensuring stricter taxation of luxury and sin goods. Industry impacts vary, but overall, the reforms aim at balancing consumer relief, industry competitiveness, and fiscal prudence.

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article. 

To stay updated Subscribe to our newsletter today

Explore other Legal updates on the 1-Comply and follow us on LinkedIn to stay updated 

Post Views: 108

Schedule A Demo