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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.

24 matching entries
18%GST
ServiceSAC 9991

Public administration and other services provided to the community as a whole; compulsory social security services.

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 11/2017 (auto-parsed)
View full SAC 9991 page →
0%GST
ServiceSAC Heading 9971 or Heading 9991

Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013.

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

Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.

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

Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.

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

Services by the Employees' State Insurance Corporation to persons governed under the Employees' State Insurance Act, 1948.

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

Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948.

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

Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.

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

Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) Restructured Weather Based Crop Insurance Scheme (RWCIS), approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) Pradhan Mantri Fasal Bima Yojana (PMFBY); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999; (r) Bangla Shasya Bima.

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

Services of life insurance business provided under following schemes - (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of two lakh rupees; (d) Varishtha Pension Bima Yojana; (e) Pradhan Mantri Jeevan Jyoti Bima Yojana; (f) Pradhan Mantri Jan Dhan Yogana; (g) Pradhan Mantri Vaya Vandan Yojana.

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

Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 (or 40).

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

Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9971 or Heading 9991 page →
0%GST
ServiceSAC Heading 9973 or Heading 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9973 or Heading 9991 page →
0%GST
ServiceSAC Heading 9982 or Heading 9991RCM — reverse charge

Services provided by - (a) an arbitral tribunal to – (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017; or (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to - (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017; (iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; (c) a senior advocate by way of legal services to - (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017; (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.

Condition: Nil (exemption limited to the specified recipients/turnover thresholds described)
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9982 or Heading 9991 page →
0%GST
ServiceSAC Heading 9983 or Heading 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of - (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9983 or Heading 9991 page →
0%GST
ServiceSAC Heading 9991

Services by a specified organisation in respect of a religious pilgrimage facilitated by the Government of India, under bilateral arrangement.

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

Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.

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

Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9991 page →
0%GST
ServiceSAC Heading 9991 or Heading 9997

Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9991 or Heading 9997 page →
0%GST
ServiceSAC Heading 9991 or Heading 9973

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016.

Condition: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in instalments, for assignment of right to use such natural resource.
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9991 or Heading 9973 page →
0%GST
ServiceSAC Heading 9991

Services by way of providing information under the Right to Information Act, 2005.

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

Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- "mining lease holder" means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957, the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.

Condition: Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty; where such amount of goods and services tax paid by mining lease holders is less than the amount exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference.
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9991 or any other Heading page →
0%GST
ServiceSAC Heading 9983 or Heading 9991 or Heading 9992

Any services provided by - (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for Vocational Education and Training; (c) an Awarding Body recognized by the National Council for Vocational Education and Training; (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training; (f) a training partner approved by the National Skill Development Corporation, in relation to- (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package.

Condition: Nil
Nil rated / exempt · Notification 12/2017 (amended by 16/2025)
View full SAC Heading 9983 or Heading 9991 or Heading 9992 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%.