Goods Transport Agency (GTA) service, forward charge without ITC
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.
Goods Transport Agency (GTA) service, with ITC
Transport of goods by rail (other than in containers)
Local delivery service via e-commerce operator by unregistered supplier
The credit of input tax charged on goods and services used in supplying the service has not been taken.
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
Transport of goods in
Goods transport services other than (i), (ii), (iii)
The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]]
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.
Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.
Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
Satellite launch services.
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.
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.
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.
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.
GST Calculator
Add GST to a base price, or extract GST from a GST-inclusive price.
| Base price (excl. GST) | ₹1,000 |
| GST @ 18% | ₹180 |
| CGST @ 9% | ₹90 |
| SGST @ 9% | ₹90 |
Browse GST rates by HSN chapter
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GST slabs in India (2026)
Nil rated — fresh produce, unbranded staples, most life-saving drugs, education and health essentials.
Rough diamonds and certain precious stones.
Cut and polished diamonds.
Gold, silver, platinum and articles of jewellery.
Merit rate — packaged food, footwear, textiles, medicines, most household goods.
Standard rate — electronics, machinery, most manufactured goods and appliances.
Legacy rate retained on a small set of notified goods.
Demerit rate — tobacco, pan masala, aerated drinks and luxury vehicles.