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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.

17 matching entries
5%GST
ServiceSAC 9965

Goods Transport Agency (GTA) service, forward charge without ITC

Condition: Without ITC; GTA may opt FCM
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9965 page →
18%GST
ServiceSAC 9965

Goods Transport Agency (GTA) service, with ITC

Condition: With ITC
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9965 page →
5%GST
ServiceSAC 9965

Transport of goods by rail (other than in containers)

Condition: With ITC on input services
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9965 page →
18%GST
ServiceSAC 9965

Local delivery service via e-commerce operator by unregistered supplier

Condition: ECO liable to pay (new w.e.f. 22.09.2025)
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification Verified (11/2017 as amended, 15/2025)
View full SAC 9965 page →
5%GST
ServiceSAC 9965

The credit of input tax charged on goods and services used in supplying the service has not been taken.

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 11/2017 (auto-parsed)
View full SAC 9965 page →
5%GST
ServiceSAC 9965

1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service. [Please ref

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 11/2017 (auto-parsed)
View full SAC 9965 page →
12%GST
ServiceSAC 9965

Transport of goods in

Intra-state: CGST 6% + SGST 6% · Inter-state: IGST 12% · Notification 11/2017 (auto-parsed)
View full SAC 9965 page →
18%GST
ServiceSAC 9965

Goods transport services other than (i), (ii), (iii)

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 11/2017 (auto-parsed)
View full SAC 9965 page →
5%GST
ServiceSAC 9965

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 9965 page →
0%GST
ServiceSAC Heading 9965

Services by way of transportation of goods- (a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways.

Condition: Explanation.- Nothing contained in this entry shall apply to: (i) local delivery services provided by an Electronic Commerce Operator; or (ii) local delivery services provided through an Electronic Commerce Operator.
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9965 page →
0%GST
ServiceSAC Heading 9965

Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9965 page →
0%GST
ServiceSAC Heading 9965

Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.

Condition: Nothing contained in this serial number shall apply after the 30th day of September, 2022 (as per Notification No. 7/2021-CT(Rate); see later amendments for further status).
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9965 page →
0%GST
ServiceSAC Heading 9965

Services by way of transportation by rail or a vessel from one place in India to another of the following goods – (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9965 page →
0%GST
ServiceSAC Heading 9965 or Heading 9967

Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9965 or Heading 9967 page →
0%GST
ServiceSAC Heading 9965 or Heading 9967

Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by the Factories Act, 1948; or (b) any Society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; or (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9965 or Heading 9967 page →
0%GST
ServiceSAC 9965

Services by way of transportation of goods (a) by road except the services of (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways.

Condition: Explanation. – Nothing contained in this entry shall apply to: (i) local delivery services provided by an Electronic Commerce Operator; or (ii) local delivery services provided through an Electronic Commerce Operator.
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC 9965 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%.