GoodsHSN 7102
Goods other than those specified against S. No. 1 in Schedule V — GST rate 1.5%
1.5%GST
Condition: other than those specified against S
| CGST (intra-state) | 0.75% |
| SGST / UTGST (intra-state) | 0.75% |
| IGST (inter-state) | 1.5% |
| HSN code | 7102 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, goods other than those specified against s. no. 1 in schedule v classified under HSN 7102 attracts 1.5% GST effective 22 September 2025. On an intra-state supply this is charged as 0.75% CGST plus 0.75% SGST; on an inter-state supply the full 1.5% is charged as IGST. This rate applies subject to the condition: other than those specified against S.