GoodsHSN 48 or 4907 or 71
Rupee notes or coins when sold to Reserve Bank of India or the Government of India — GST rate 0%
0%GST
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| HSN code | 48 or 4907 or 71 |
| Category | Goods |
| Source notification | 10/2025 |
As per Notification 10/2025, rupee notes or coins when sold to reserve bank of india or the government of india classified under HSN 48 or 4907 or 71 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST.