Kitne Din
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.

80 matching entries · showing first 80
0%GST
GoodsHSN 06

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Nil rated / exempt · Notification 10/2025
View full HSN 06 page →
5%GST
GoodsHSN 2106

(other than 21069020) Food preparations not elsewhere specified or included [other than pan masala]

Condition: other than 21069020) Food preparations not elsewhere specified or included [other than pan masala]
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 2106 page →
5%GST
GoodsHSN 1106

Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled

Condition: pre-packaged and labelled; other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)]
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1106 page →
0%GST
GoodsHSN 1106

Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarin d, of singoda, mango flour, etc. other than pre - packaged and labelled

Condition: other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)]; other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1106 page →
5%GST
GoodsHSN 0303, 0304, 0305, 0306, 0307, 0308, 0309

All goods, other than fresh or chilled, pre-packaged and labelled

Condition: pre-packaged and labelled; other than fresh or chilled
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 0303, 0304, 0305, 0306, 0307, 0308, 0309 page →
5%GST
GoodsHSN 0406

Cheese, other than chena or paneer

Condition: other than chena or paneer
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 0406 page →
5%GST
GoodsHSN 0806

Grapes, dried, and raisins

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 0806 page →
5%GST
GoodsHSN 0906

Cinnamon and cinnamon-tree flowers

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 0906 page →
5%GST
GoodsHSN 1006

Rice, pre-packaged and labelled

Condition: pre-packaged and labelled
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1006 page →
5%GST
GoodsHSN 1206

Sunflower seeds, whether or not broken other than of seed quality

Condition: other than of seed quality
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1206 page →
5%GST
GoodsHSN 1404 [other than 1404 90 40, 1404 90 60]

Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds, bidi wrapper leaves(tendu), Indian katha [other than betel leaves, coconut shell unworked]

Condition: other than betel leaves
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1404 [other than 1404 90 40, 1404 90 60] page →
5%GST
GoodsHSN 1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1506 page →
5%GST
GoodsHSN 1806

Chocolates and other food preparations containing cocoa

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1806 page →
5%GST
GoodsHSN 2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 2006 page →
5%GST
GoodsHSN 2106

Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 2106 page →
5%GST
GoodsHSN 2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre-packaged and labelled

Condition: pre-packaged and labelled
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 2106 90 page →
5%GST
GoodsHSN 2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran

Condition: other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 2306 page →
5%GST
GoodsHSN 2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

Condition: other than natural sands)
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 2506 page →
5%GST
GoodsHSN 2906 11 10, 30, 3301

Following goods from Natural Menthol namely:- (a) Menthol and menthol crystals, (b) Peppermint (Mentha Oil), (c) Fractionated / de-terpenated mentha oil (DTMO) (d) De-mentholised oil (DMO), (e) Spearmint oil (f) Mentha piperita oil

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 2906 11 10, 30, 3301 page →
5%GST
GoodsHSN 3002, 3006

Animal or Human Blood Vaccines

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 3002, 3006 page →
5%GST
GoodsHSN 3006

Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals (other than contraceptives); Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes

Condition: other than contraceptives)
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 3006 page →
5%GST
GoodsHSN 3306

Toothpaste

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 3306 page →
5%GST
GoodsHSN 3306 20 00

Yarn used to clean between the teeth (Dental floss)

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 3306 20 00 page →
5%GST
GoodsHSN 3406

Candles, tapers and the like

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 3406 page →
5%GST
GoodsHSN 3706

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films

Condition: other than feature films
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 3706 page →
5%GST
GoodsHSN 4106

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 4106 page →
5%GST
GoodsHSN 4406

Railway or tramway sleepers (cross-ties) of wood

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 4406 page →
5%GST
GoodsHSN 4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 4706 page →
5%GST
GoodsHSN 5606

Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

Condition: other than those of heading 5605 and gimped horsehair yarn)
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5606 page →
5%GST
GoodsHSN 5806

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

Condition: other than goods of heading 5807
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5806 page →
5%GST
GoodsHSN 5906

Rubberised textile fabrics, other than those of heading 5902

Condition: other than those of heading 5902
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5906 page →
5%GST
GoodsHSN 8306

Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 8306 page →
5%GST
GoodsHSN 8806

Unmanned aircraft

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 8806 page →
5%GST
GoodsHSN 8906

Other vessels, including warships and lifeboats other than rowing boats

Condition: other than rowing boats
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 8906 page →
5%GST
GoodsHSN 9506

Sports goods other than articles and equipment for general physical exercise

Condition: other than articles and equipment for general physical exercise
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 9506 page →
5%GST
GoodsHSN 9706

Antiques of an age exceeding one hundred years

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 9706 page →
18%GST
GoodsHSN 2606

Aluminium ores and concentrates

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2606 page →
18%GST
GoodsHSN 2706

Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2706 page →
18%GST
GoodsHSN 2906 11 90

Goods other than Natural Menthol

Condition: other than Natural Menthol
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2906 11 90 page →
18%GST
GoodsHSN 29061190, 30, 3301

Following goods made from other than natural menthol, namely:- (a) Menthol and menthol crystals, (b) Peppermint (Mentha Oil) (c) Fractionated / de-terpenated mentha oil (DTMO) (d) De-mentholised oil (DMO) (e) Spearmint oil (f) Mentha piperita oil

Condition: other than natural menthol
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 29061190, 30, 3301 page →
18%GST
GoodsHSN 3206

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined

Condition: other than those of heading 32
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3206 page →
18%GST
GoodsHSN 3306

Preparations for oral or dental hygiene, including denture fixative pastes and powders in individual retail packages [other than tooth powder, tooth paste and yarn used to clean between the teeth (dental floss)]

Condition: other than tooth powder
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3306 page →
18%GST
GoodsHSN 3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3506 page →
18%GST
GoodsHSN 3606

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3606 page →
18%GST
GoodsHSN 3706

Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3706 page →
18%GST
GoodsHSN 3806

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3806 page →
18%GST
GoodsHSN 4006

Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 4006 page →
18%GST
GoodsHSN 4206

Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons

Condition: other than silk-worm gut)
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 4206 page →
18%GST
GoodsHSN 4806

Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 4806 page →
18%GST
GoodsHSN 4906 00 00

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand- written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 4906 00 00 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 6506

Other headgear, whether or not lined or trimmed

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 6506 page →
18%GST
GoodsHSN 6806

Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound- absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69

Condition: other than those of heading 6811 or 6812 or chapter 69
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 6806 page →
18%GST
GoodsHSN 6906

Ceramic pipes, conduits, guttering and pipe fittings

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 6906 page →
18%GST
GoodsHSN 7006 00 00

Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7006 00 00 page →
18%GST
GoodsHSN 7206

Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7206 page →
18%GST
GoodsHSN 7306

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7306 page →
18%GST
GoodsHSN 7406

Copper powders and flakes

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7406 page →
18%GST
GoodsHSN 7506

Nickel plates, sheets, strip and foil

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7506 page →
18%GST
GoodsHSN 7606

Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7606 page →
18%GST
GoodsHSN 7806

Other articles of lead (including sanitary fixtures and Indian lead seals)

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7806 page →
18%GST
GoodsHSN 8206

Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8206 page →
18%GST
GoodsHSN 8406

Steam turbines and other vapour turbines

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8406 page →
18%GST
GoodsHSN 8506

Primary cells and primary batteries

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8506 page →
18%GST
GoodsHSN 8606

Railway or tramway goods vans and wagons, not self-propelled

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8606 page →
18%GST
GoodsHSN 8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8706 page →
18%GST
GoodsHSN 9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539

Condition: other than cinematographic) cameras; other than discharge lamps of heading 8539
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 9006 page →
18%GST
GoodsHSN 9106

Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 9106 page →
18%GST
GoodsHSN 9206 00 00

Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 9206 00 00 page →
18%GST
GoodsHSN 9306

Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 9306 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%.