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CBIC · Notification 9/2025 & 10/2025-CT(R)

GST 2.0 Rate Finder — HSN & SAC Code Wise GST Rates in India

Search any product or service, HSN or SAC code and see its current GST rate under the reformed GST 2.0 slabs effective 22 September 2025. Every matching entry is shown, because the same item can carry a different rate depending on packaging, value, condition or end use.

19 matching entries
5%GST
GoodsHSN 64

Footwear of sale value not exceeding Rs.2500 per pair

Condition: of sale value not exceeding Rs; sale value not exceeding Rs; not exceeding Rs.2500 per pair; exceeding Rs.2500 per pair
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 64 page →
18%GST
GoodsHSN 6401

Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 6401 page →
18%GST
GoodsHSN 6402

Other footwear with outer soles and uppers of rubber or plastics

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 6402 page →
18%GST
GoodsHSN 6403

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 6403 page →
18%GST
GoodsHSN 6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 6404 page →
18%GST
GoodsHSN 6405

Other footwear

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 6405 page →
18%GST
GoodsHSN 6406

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

Condition: other than outer soles)
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 6406 page →
18%GST
GoodsHSN 8464

Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8464 page →
5%GST
ServiceSAC 9964

Passenger transport by rail (AC / first class)

Condition: With restricted ITC
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9964 page →
5%GST
ServiceSAC 9964

Passenger transport by air, economy class

Condition: With restricted ITC
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9964 page →
12%GST
ServiceSAC 9964

Passenger transport by air, other than economy

Condition: With ITC
Intra-state: CGST 6% + SGST 6% · Inter-state: IGST 12% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9964 page →
5%GST
ServiceSAC 9964

Cab / radio taxi / e-rickshaw passenger transport

Condition: Without ITC
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9964 page →
12%GST
ServiceSAC 9964

Transport of passengers

Intra-state: CGST 6% + SGST 6% · Inter-state: IGST 12% · Notification 11/2017 (auto-parsed)
View full SAC 9964 page →
5%GST
ServiceSAC 9964

The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 11/2017 (auto-parsed)
View full SAC 9964 page →
0%GST
ServiceSAC Heading 9964

Transport of passengers, with or without accompanied belongings, by – (a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9964 page →
0%GST
ServiceSAC Heading 9964

Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding.

Condition: Provided that nothing contained in this entry shall apply on or after the expiry of a period of three years from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9964 page →
0%GST
ServiceSAC Heading 9964

Service of transportation of passengers, with or without accompanied belongings, by — (a) railways in a class other than — (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws). Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9964 page →
0%GST
ServiceSAC Heading 9971 or Heading 9991

Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988, against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9971 or Heading 9991 page →

GST Calculator

Add GST to a base price, or extract GST from a GST-inclusive price.

Total (incl. GST)
₹1,180
Base price (excl. GST)₹1,000
GST @ 18%₹180
CGST @ 9%₹90
SGST @ 9%₹90

Browse GST rates by HSN chapter

HSN codes are grouped into 98 chapters. Tap a group to search that range instantly.

GST slabs in India (2026)

0%

Nil rated — fresh produce, unbranded staples, most life-saving drugs, education and health essentials.

0.25%

Rough diamonds and certain precious stones.

1.5%

Cut and polished diamonds.

3%

Gold, silver, platinum and articles of jewellery.

5%

Merit rate — packaged food, footwear, textiles, medicines, most household goods.

18%

Standard rate — electronics, machinery, most manufactured goods and appliances.

28%

Legacy rate retained on a small set of notified goods.

40%

Demerit rate — tobacco, pan masala, aerated drinks and luxury vehicles.

GST rate and HSN code FAQs

Under GST 2.0 the main slabs are 5% and 18%, with a 40% demerit rate on items such as tobacco, aerated drinks and luxury vehicles. Special rates of 0%, 0.25%, 1.5%, 3% and 28% continue for specific goods like precious stones, diamonds, gold and certain notified items.

Type the HSN code (2, 4, 6 or 8 digits) into the search box above. The finder lists every notified entry that matches that heading, along with the schedule, GST rate and any condition such as 'pre-packaged and labelled'.

The same tariff heading can attract different rates depending on packaging, sale value, branding or end use. For example, many food items are nil when loose but 5% when pre-packaged and labelled. Always read the condition shown on each result.

For an intra-state supply the GST rate is split equally between CGST and SGST — a 18% rate becomes 9% CGST plus 9% SGST. For inter-state supplies the full rate is charged as IGST.

Use the reverse formula: base price = inclusive price × 100 ÷ (100 + rate). The GST calculator on this page does it for you in both directions — add GST to a base price, or extract GST from an inclusive price.

Yes. This finder covers goods (HSN) and services (SAC) together in one search — 1,603 notified entries in total, including reverse-charge services and entries with compensation cess.

For certain notified supplies — such as goods transport agency services, legal services and sponsorship — the recipient pays GST directly to the government instead of the supplier. Results carrying an 'RCM' tag are taxable under reverse charge.

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Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.