GoodsHSN -
Supply of goods by a Government entity to Central Government, State Government, Union Territory, local authority or any person specified by Central Government, State Government, Union Territory or local authority, against consideration received from Centra l Government, State Government, Union Territory or local authority in the form of grants — GST rate 0%
0%GST
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| HSN code | - |
| Category | Goods |
| Source notification | 10/2025 |
As per Notification 10/2025, supply of goods by a government entity to central government, state government, union territory, local authority or any person specified by central government, state government, union territory or local authority, against consideration received from centra l government, state government, union territory or local authority in the form of grants classified under HSN - 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.