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
5%GST
GoodsHSN 8525 60

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 8525 60 page →
5%GST
GoodsHSN 60

Knitted or crocheted fabrics [All goods]

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 60 page →
18%GST
GoodsHSN 8525

Closed-circuit television (CCTV), transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders [other than two-way radio (Walkie talkie) used by defense, police and paramilitary forces, etc.]

Condition: other than two-way radio (Walkie talkie) used by defense
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8525 page →
18%GST
GoodsHSN 8703 40, 8703 60

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.—For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8703 40, 8703 60 page →
40%GST
GoodsHSN 8703 40, 8703 60

Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

Intra-state: CGST 20% + SGST 20% · Inter-state: IGST 40% · Notification 9/2025
View full HSN 8703 40, 8703 60 page →
0%GST
GoodsHSN 8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

Nil rated / exempt · Notification 10/2025
View full HSN 8802 60 00 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 6603

Parts, trimmings and accessories of articles of heading 6601 or 6602

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 6603 page →
18%GST
GoodsHSN 8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604.

Condition: other than those of heading 8604
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8603 page →
18%GST
GoodsHSN 8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8605 page →
18%GST
GoodsHSN 9608

Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

Condition: other than those of heading 9609
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 9608 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 1601

Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1601 page →
5%GST
GoodsHSN 1602

Other prepared or preserved meat, meat offal, blood or insects

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1602 page →
5%GST
GoodsHSN 1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1603 page →
5%GST
GoodsHSN 1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1604 page →
5%GST
GoodsHSN 1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1605 page →
5%GST
GoodsHSN 4601, 4602

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 4601, 4602 page →
5%GST
GoodsHSN 5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5601 page →
5%GST
GoodsHSN 5602

Felt, whether or not impregnated, coated, covered or laminated

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5602 page →
5%GST
GoodsHSN 5603

Nonwovens, whether or not impregnated, coated, covered or laminated

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5603 page →
5%GST
GoodsHSN 5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5604 page →
5%GST
GoodsHSN 5605

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, including real zari thread (gold) and silver thread combined with textile thread, imitation zari thread or yarn known by any name in trade parlance

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5605 page →
5%GST
GoodsHSN 5607

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics including jute twine, coir cordage or ropes

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5607 page →
5%GST
GoodsHSN 5608

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5608 page →
5%GST
GoodsHSN 5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, products of coir

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5609 page →
5%GST
GoodsHSN 6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 6601 page →
5%GST
GoodsHSN 6602

Whips, riding-crops and the like

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 6602 page →
5%GST
GoodsHSN 6602 00 00

Walking-sticks including seat sticks

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 6602 00 00 page →
5%GST
GoodsHSN 9601

Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 9601 page →
5%GST
GoodsHSN 9603 [other than 9603 10 00]

Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or without handles)

Condition: other than brooms consisting of twigs or other vegetable materials bound together
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 9603 [other than 9603 10 00] page →
5%GST
GoodsHSN 9603 21 00

Tooth brushes including dental-plate brushes

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 9603 21 00 page →
5%GST
GoodsHSN 9607

Slide fasteners and parts thereof

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 9607 page →
18%GST
GoodsHSN 2601

Iron ores and concentrates, including roasted iron pyrites

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2601 page →
18%GST
GoodsHSN 2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2602 page →
18%GST
GoodsHSN 2603

Copper ores and concentrates

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2603 page →
18%GST
GoodsHSN 2604

Nickel ores and concentrates

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2604 page →
18%GST
GoodsHSN 2605

Cobalt ores and concentrates

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2605 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 2607

Lead ores and concentrates

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2607 page →
18%GST
GoodsHSN 2608

Zinc ores and concentrates

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2608 page →
18%GST
GoodsHSN 2609

Tin ores and concentrates

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2609 page →
18%GST
GoodsHSN 3601

Propellant powders

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3601 page →
18%GST
GoodsHSN 3602

Prepared explosives, other than propellant powders, such as industrial explosives

Condition: other than propellant powders
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3602 page →
18%GST
GoodsHSN 3603

Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3603 page →
18%GST
GoodsHSN 3604

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3604 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 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 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 7601

Unwrought Aluminium

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7601 page →
18%GST
GoodsHSN 7602

Aluminium waste and scrap

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7602 page →
18%GST
GoodsHSN 7603

Aluminium powders and flakes

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7603 page →
18%GST
GoodsHSN 7604

Aluminium bars, rods and profiles

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7604 page →
18%GST
GoodsHSN 7605

Aluminium wire

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7605 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 7607

Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7607 page →
18%GST
GoodsHSN 7608

Aluminium tubes and pipes

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7608 page →
18%GST
GoodsHSN 7609

Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7609 page →
18%GST
GoodsHSN 8460

Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461

Condition: other than gear cutting
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8460 page →
18%GST
GoodsHSN 8601

Rail locomotives powered from an external source of electricity or by electric accumulators.

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8601 page →
18%GST
GoodsHSN 8602

Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8602 page →
18%GST
GoodsHSN 8604

Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8604 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 8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8607 page →
18%GST
GoodsHSN 8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8608 page →
18%GST
GoodsHSN 8609

Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8609 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 9602

Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 9602 page →
18%GST
GoodsHSN 9603 [other than 9603 10 00 and 9603 21 00]

Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles, and tooth brushes including dental-plate brushes]

Condition: other than roller squeegees) [other than brooms and brushes
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 9603 [other than 9603 10 00 and 9603 21 00] page →
18%GST
GoodsHSN 9605

Travel sets for personal toilet, sewing or shoe or clothes cleaning

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 9605 page →
0%GST
GoodsHSN 9603

Muddhas made of sarkanda , Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles

Nil rated / exempt · Notification 10/2025
View full HSN 9603 page →
0%GST
GoodsHSN 9608,9609

Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks

Nil rated / exempt · Notification 10/2025
View full HSN 9608,9609 page →
5%GST
GoodsHSN 5804

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

Condition: other than fabrics of headings 6002 to 6006
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 5804 page →
18%GST
GoodsHSN 8413

(a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]; Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8413 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%.