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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.

Popular:
24 matching entries
18%GST
ServiceSAC 9954

Works contract services (general)

Condition: With ITC
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9954 page →
18%GST
ServiceSAC 9954

Construction of a complex, building, civil structure or a part thereof, including a complex or building intended

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
12%GST
ServiceSAC 9954

va) Composite supply of works contract

Intra-state: CGST 6% + SGST 6% · Inter-state: IGST 12% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
18%GST
ServiceSAC 9954

Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
18%GST
ServiceSAC 9954

Construction services

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
18%GST
ServiceSAC 9954

Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following,—

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
18%GST
ServiceSAC 9954

Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges,

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
12%GST
ServiceSAC 9954

Total value of the residential apartments

Intra-state: CGST 6% + SGST 6% · Inter-state: IGST 12% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
18%GST
ServiceSAC 9954

Total carpet area of the commercial apartments

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
28%GST
ServiceSAC 9954

Value of booked residential apartments

Intra-state: CGST 14% + SGST 14% · Inter-state: IGST 28% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
40%GST
ServiceSAC 9954

Tc = Tx (carpet area of commercial apartments in the REP/total carpet area of commercial and residential apartments in the REP)

Intra-state: CGST 20% + SGST 20% · Inter-state: IGST 40% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
40%GST
ServiceSAC 9954

Tc= T x (carpet area of commercial apartments in the REP/total carpet area of commercial and residential apartments in the REP)

Intra-state: CGST 20% + SGST 20% · Inter-state: IGST 40% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
12%GST
ServiceSAC 9954

Percentage completion as on 31-3-2019 [as declared to RERA or determined by chartered engineer]

Intra-state: CGST 6% + SGST 6% · Inter-state: IGST 12% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
18%GST
ServiceSAC 9954

Value of booked residential apartments

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
40%GST
ServiceSAC 9954

ITC to be reversed on transition, Tx = T - Te

Intra-state: CGST 20% + SGST 20% · Inter-state: IGST 40% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
40%GST
ServiceSAC 9954

ITC to be reversed on transition, Tx= T- Te

Intra-state: CGST 20% + SGST 20% · Inter-state: IGST 40% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
40%GST
ServiceSAC 9954

Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received

Intra-state: CGST 20% + SGST 20% · Inter-state: IGST 40% · Notification 11/2017 (auto-parsed)
View full SAC 9954 page →
0%GST
ServiceSAC Heading 9954

Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9954 page →
0%GST
ServiceSAC Heading 9954

Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9954 page →
0%GST
ServiceSAC Heading 9954

Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9954 page →
12%GST
ServiceSAC 99541

Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like

Intra-state: CGST 6% + SGST 6% · Inter-state: IGST 12% · Notification 11/2017 (auto-parsed)
View full SAC 99541 page →
18%GST
ServiceSAC 99541

Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prison

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 11/2017 (auto-parsed)
View full SAC 99541 page →
28%GST
ServiceSAC 99542

General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks

Intra-state: CGST 14% + SGST 14% · Inter-state: IGST 28% · Notification 11/2017 (auto-parsed)
View full SAC 99542 page →
40%GST
ServiceSAC 99542

General construction services of other civil engineering works nowhere else classified

Intra-state: CGST 20% + SGST 20% · Inter-state: IGST 40% · Notification 11/2017 (auto-parsed)
View full SAC 99542 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%.