The Ministry of Finance, through the Tax Research Unit (TRU), has issued directions regarding monitoring commodity price changes following GST rate rationalisation effective 22 September 2025. All Principal Chief Commissioners and Chief Commissioners of Central Tax have been instructed to compile and submit commodity-wise price data before and after the implementation of revised rates. The exercise will cover 53 listed goods, including food items such as condensed milk, cheese, ghee, chocolates, biscuits, cereals, and dry fruits, as well as household products like soap, shampoo, toothpaste, detergents, and personal care items. Consumer goods such as bicycles, toys, notebooks, and kitchenware, along with medical supplies like medicines, diagnostic kits, thermometers, and sanitary products, are also included. The data, to be collected from field formations and trade associations, should reflect comparable quantities (e.g., grams or millilitres) and track Maximum Retail Price (MRP) variations. The first report is to be furnished by 30 September 2025, followed by monthly submissions by the 20th of each month until March 2026. Reports are to be sent to the Central Board of Indirect Taxes and Customs (CBIC) via email. This initiative aims to assess the direct market impact of GST rate rationalisation on consumer goods pricing, providing the GST Council with evidence-based feedback for policy evaluation.
F. No. -190349/43/2025-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
New Delhi, dated: 09th September. 2025
To All the Principal Chief Commissioners / Chief Commissioners of Central tax, CGST Zones,
Madam/ Sir,
Subject: Monthly report of price change data of commodities pre and post GST rate rationalization w.e.f. 22nd September, 2025 — reg.
I am directed state GST Council, in it recent meeting, recomnered rationalizing of Tilson various in commodities which be effective from 22nd September, 2025.
2. In this connection, you are requested to kindly compile commodity-wise price data from the field formations and trade associations under your jurisdiction, prior to the rate change and after its implementation (i.e. pre and post 22nd September, 2025) for the next six months. The data may please be furnished in respect of goods listed as Annexure in the format below:
| Sr. No | Commodity | Brand | Maximum Retail Price (MRP) Before | |
| 22.9.20251 | After 22.9.2025 | |||
Note: Price comparison data may be provided for comparable quantity eg gm. ml etc
3. The first report may be furnished to the Boardby 30th September. 2025 positively and emailed at budget-cbec@nic.in. Thereafter the monthly report may please be sent by the 20th of each month till March 2026.
This exercise may kindly be treated on PRIORITY.
This is issued with the approval of Chairman CBIC.
Yours faithfully,
Amreeta Titus
Director TRU-I
| S. No. | Commodity |
| 1 | Condensed milk |
| 2 | Cheese |
| 3 | Ghee |
| 4 | UHT milk |
| 5 | Dry fruits (almonds, dates, mixture of dry fruits) |
| 6 | Chocolates |
| 7 | Biscuits and cookies |
| 8 | Corn flakes |
| 9 | Toilet soap bar |
| 10 | Drinking water bottles |
| 11 | Soya milk drinks |
| 12 | Tomato ketchup |
| 13 | Jams |
| 14 | Ice cream |
| 15 | Cereals |
| 16 | Hair gel |
| 17 | Shampoo |
| 18 | Toothbrush |
| 19 | Toothpaste |
| 20 | Dental floss (yarn) |
| 21 | Calcium powder |
| 22 | Face powder |
| 23 | Shaving cream |
| 24 | Aftershave lotion |
| 25 | Shaving lotion |
| 26 | Contact lenses, spectacle lenses |
| 27 | Spectacles and goggles for correcting vision |
| 28 | Feeding bottles and nipples for feeding bottles |
| 29 | Mathematical boxes, geometry boxes and colour boxes |
| 30 | Exercise book, practical book, laboratory notebook and notebooks |
| 31 | Pencils (including propelling or sliding pencils) |
| 32 | Crayons |
| 33 | Sharpeners |
| 34 | Erasers |
| 35 | Duplicating machines |
| 36 | Dishwashing machines (household) |
| 37 | Television sets including LCD and LED televisions |
| 38 | Monitors and projectors |
| 39 | Drugs and medicines |
| 40 | All diagnostic kits and reagents |
| 41 | Thermometers |
| 42 | Glucose monitoring system (glucometer) and test strips |
| 43 | Sanitary and napkin wipes for babies |
| 44 | Moulded diapers |
| 45 | Gauze and bandages |
| 46 | Bicycles and other cycles (including delivery tricycles), not motorised |
| 47 | Table, kitchen or other household articles of wood, steel and copper utensils |
| 48 | Tableware, kitchenware, other household articles and toilet articles of porcelain or china |
| 49 | Cement |
| 50 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) |
| 51 | Solar cookers |
| 52 | Solar water heater and system |
| 53 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) |
