Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause. — GST rate 0%

As per Notification 10/2025, supply of gift items received by the president, prime minister, governor or chief minister of any state or union territory, or any public servant, by way of public auction by the government, where auction proceeds are to be used for public or charitable cause. classified under HSN Any Chapter 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.