General Knowledge Quiz on New GST Rates List

New GST Rates List 2025: The Goods and Services Tax (GST) system in India underwent significant reforms, effective from September 22, 2025. The revised structure simplifies taxation with primary rates of 5% and 18%, and a special 40% rate for luxury and tobacco products.

Quiz on New GST Rates List 2025

1. Which of the following items now have a 0% GST rate?

A. UHT Milk

B. Butter

C. Cheese

D. Chocolates

Answer: A. UHT Milk

Information: UHT Milk is now taxed at 0%, down from 5%.

2. What is the new GST rate for packaged coconut water?

A. 5%

B. 18%

C. 28%

D. 40%

Answer: D. 40%

Information: Packaged coconut water now falls under the 40% GST slab.

3. Which of these items has seen a reduction in GST from 28% to 18%?

A. Cement

B. Coal

C. Tobacco products

D. Bidis

Answer: A. Cement

Information: Cement’s GST rate has been reduced from 28% to 18%.

4. Which product category now has a 5% GST rate, down from 12–18%?

A. Personal care items

B. Furniture

C. Toys

D. All of the above

Answer: D. All of the above

Information: Personal care items, furniture, and toys now have a 5% GST rate.

5. What is the new GST rate for tobacco products?

A. 5%

B. 18%

C. 28%

D. 40%

Answer: D. 40%

Information: Tobacco products now fall under the 40% GST slab.

6. What is the GST rate for packaged foods like chocolates and candies?

A. 5%

B. 12%

C. 18%

D. 28%

Answer: C. 18%

Information: Packaged confectionery now attracts an 18% GST rate.

7. Which of the following has a 0% GST for essential dairy items?

A. Cheese

B. Paneer

C. Butter

D. Yogurt

Answer: B. Paneer

Information: Paneer is included under zero-rated essential dairy products.

8. What is the current GST rate on cement?

A. 5%

B. 12%

C. 18%

D. 28%

Answer: C. 18%

Information: Cement has moved from 28% to 18% GST, as per the latest GST revision effective from September 2025. 

9. Luxury cars in 2025 attract which GST rate?

A. 18%

B. 28%

C. 40%

D. 5%

Answer: C. 40%

Information: Luxury and premium cars now attract the highest GST slab of 40%.

10. Which beverages now have a 40% GST rate?

A. Packaged coconut water

B. Premium aerated drinks

C. Alcoholic beverages

D. All of the above

Answer: D. All of the above

Information: Luxury and other products, including premium drinks, are taxed at 40%.

11. Which of these household items now comes under 5% GST?

A. Furniture

B. Toys

C. Cleaning supplies

D. All of the above

Answer: D. All of the above

Information: Household items and personal use products attract a reduced 5% GST rate.

12. What is the new GST rate on coal in 2025?

A. 5%

B. 18%

C. 28%

D. 40%

Answer: B. 18%

Information: Coal now attracts an 18% GST, reduced from previous rates.

13. Which of the following is exempt from GST in 2025?

A. UHT Milk

B. Paneer

C. Khakhra

D. All of the above

Answer: D. All of the above

Information: Essential food items are exempted to benefit consumers.

14. What is GST rate on personal care items like soaps and shampoo?

A. 5%

B. 12%

C. 18%

D. 28%

Answer: A. 5%

Information: These everyday items have been moved to the lower 5% slab.

15. What GST slab is applied to luxury goods such as chocolates, tobacco, and premium drinks?

A. 5%

B. 18%

C. 28%

D. 40%

Answer: D. 40%

Information: Luxury goods and tobacco items now attract the 40% as per the revised GST slab.

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