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
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 →
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 →
18%GST
GoodsHSN 9401 [other than 9401 10 00]

Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof, including seats of a kind used for motor vehicles, other than seats of a kind used for aircraft

Condition: other than those of heading 9402); other than seats of a kind used for aircraft
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 9401 [other than 9401 10 00] page →
5%GST
GoodsHSN 0910 [other than 0910 11 10, 0910 30 10]

Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices

Condition: other than fresh ginger; other than fresh turmeric
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 0910 [other than 0910 11 10, 0910 30 10] 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 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 →
18%GST
GoodsHSN 63 [other than 6309]

Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags]

Condition: other than worn clothing and other worn articles; of sale value exceeding Rs; exceeding Rs. 2500 per piece [other than worn clothing and other worn articles
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 63 [other than 6309] page →
18%GST
GoodsHSN 8419 [other than 8419 12]

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]

Condition: other than machinery or plant of a kind used for domestic purposes; other than Solar water heater and system]
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8419 [other than 8419 12] page →
5%GST
GoodsHSN 63 [other than 6305 32 00, 6305 33 00, 6309]

Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece

Condition: of sale value not exceeding Rs; sale value not exceeding Rs; not exceeding Rs. 2500 per piece; exceeding Rs. 2500 per piece
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 63 [other than 6305 32 00, 6305 33 00, 6309] 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 →
18%GST
GoodsHSN 4819 (except 4819 10, 4819 20)

All Goods (other than Cartons, boxes and cases of, – (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board)

Condition: other than Cartons
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 4819 (except 4819 10, 4819 20) page →
0%GST
GoodsHSN 0910 11 10

Fresh ginger, other than in processed form

Condition: other than in processed form
Nil rated / exempt · Notification 10/2025
View full HSN 0910 11 10 page →
0%GST
GoodsHSN 0910 30 10

Fresh turmeric, other than in processed form

Condition: other than in processed form
Nil rated / exempt · Notification 10/2025
View full HSN 0910 30 10 page →
5%GST
GoodsHSN 2202 99 10

Soya milk drinks, whether or not sweetened or flavoured

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 2202 99 10 page →
5%GST
GoodsHSN 2515 12 10

Marble and travertine blocks

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 2515 12 10 page →
5%GST
GoodsHSN 2711 12 00 2711 13 00, 2711 19 10

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 2711 12 00 2711 13 00, 2711 19 10 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 4819 10, 4819 20

Cartons, boxes and cases of, - (a) Corrugated paper or paper boards; or (b) Non-corrugated paper or paper board

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 4819 10, 4819 20 page →
5%GST
GoodsHSN 7015 10

Glasses for corrective spectacles and flint buttons

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 7015 10 page →
5%GST
GoodsHSN 8708 10 10

Bumpers and parts thereof for tractors

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 8708 10 10 page →
40%GST
GoodsHSN 2202 10

All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured

Intra-state: CGST 20% + SGST 20% · Inter-state: IGST 40% · Notification 9/2025
View full HSN 2202 10 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 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 1104

Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains)

Condition: other than hulled cereal grains)
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1104 page →
5%GST
GoodsHSN 3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers

Condition: other than those which are clearly not to be used as fertilizers
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 3105 page →
5%GST
GoodsHSN 2516 [Except 2516 11 00, 25161200]

Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 2516 [Except 2516 11 00, 25161200] page →
18%GST
GoodsHSN 3307 41 00

Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani]

Condition: other than agarbattis
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3307 41 00 page →
18%GST
GoodsHSN 9102

Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101

Condition: other than those of heading 9101
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 9102 page →
40%GST
GoodsHSN 2202 91 00, 2202 99 90

Other non-alcoholic beverages [other than those specified in Schedule I of this notification]

Condition: other than those specified in Schedule I of this notification]
Intra-state: CGST 20% + SGST 20% · Inter-state: IGST 40% · Notification 9/2025
View full HSN 2202 91 00, 2202 99 90 page →
0.25%GST
GoodsHSN 7104

Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped

Condition: other than diamonds]
Intra-state: CGST 0.125% + SGST 0.125% · Inter-state: IGST 0.25% · Notification 9/2025
View full HSN 7104 page →
5%GST
GoodsHSN 1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled

Condition: pre-packaged and labelled; other than of wheat or meslin i
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 1102 page →
0.25%GST
GoodsHSN 7103

Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport

Condition: other than diamonds) and semi-precious stones
Intra-state: CGST 0.125% + SGST 0.125% · Inter-state: IGST 0.25% · Notification 9/2025
View full HSN 7103 page →
1.5%GST
GoodsHSN 7102

Goods other than those specified against S. No. 1 in Schedule V

Condition: other than those specified against S
Intra-state: CGST 0.75% + SGST 0.75% · Inter-state: IGST 1.5% · Notification 9/2025
View full HSN 7102 page →
1.5%GST
GoodsHSN 7104

Goods other than those specified against S. No. 3 in Schedule V

Condition: other than those specified against S
Intra-state: CGST 0.75% + SGST 0.75% · Inter-state: IGST 1.5% · Notification 9/2025
View full HSN 7104 page →
0%GST
GoodsHSN 1001

Wheat and meslin, other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1001 page →
0%GST
GoodsHSN 1002

Rye, other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1002 page →
0%GST
GoodsHSN 1003

Barley, other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1003 page →
0%GST
GoodsHSN 1004

Oats, other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1004 page →
0%GST
GoodsHSN 1005

Maize (corn), other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1005 page →
0%GST
GoodsHSN 1006

Rice, other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1006 page →
0%GST
GoodsHSN 1007

Grain sorghum, other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1007 page →
0%GST
GoodsHSN 1102

Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre - packaged and labelled

Condition: other than of wheat or meslin; other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1102 page →
18%GST
GoodsHSN 28

All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification]

Condition: other than those specified in notification No
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 28 page →
5%GST
GoodsHSN 3102

Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers

Condition: other than those which are clearly not to be used as fertilizers
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 3102 page →
5%GST
GoodsHSN 3103

Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers

Condition: other than those which are clearly not to be used as fertilizers
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 3103 page →
5%GST
GoodsHSN 3104

Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers

Condition: other than those which are clearly not to be used as fertilizers
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 3104 page →
5%GST
GoodsHSN 4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

Condition: other than leather of heading 4114
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 4107 page →
18%GST
GoodsHSN 24049100, 24049200, 24049900

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 24049100, 24049200, 24049900 page →
18%GST
GoodsHSN 2710

Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas (other than kerosene PDS, petrol, diesel and ATF which are not in GST)

Condition: other than petroleum crude; other than kerosene PDS
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 2710 page →
18%GST
GoodsHSN 3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 3105 page →
18%GST
GoodsHSN 4410

Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards

Condition: other than specified boards
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 4410 page →
18%GST
GoodsHSN 7310

Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment, other than Milk cans made of Iron or Steel

Condition: other than compressed or liquefied gas); other than Milk cans made of Iron or Steel
Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 7310 page →
18%GST
GoodsHSN 8210 00 00

Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 8210 00 00 page →
3%GST
GoodsHSN 7107

Base metals clad with silver, not further worked than semi-manufactured

Intra-state: CGST 1.5% + SGST 1.5% · Inter-state: IGST 3% · Notification 9/2025
View full HSN 7107 page →
3%GST
GoodsHSN 7109

Base metals or silver, clad with gold, not further worked than semimanufactured

Intra-state: CGST 1.5% + SGST 1.5% · Inter-state: IGST 3% · Notification 9/2025
View full HSN 7109 page →
0%GST
GoodsHSN 1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1008 page →
0%GST
GoodsHSN 1101

Wheat or meslin flour, other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1101 page →
0%GST
GoodsHSN 1103

Cereal groats, meal and pellets, other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1103 page →
0%GST
GoodsHSN 1105

Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 1105 page →
0%GST
GoodsHSN 3101

All goods and organic manure, other than pre - packaged and labelled

Condition: other than pre - packaged and labelled
Nil rated / exempt · Notification 10/2025
View full HSN 3101 page →
5%GST
GoodsHSN 30 or any Chapter

All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025- Central Tax (Rate) dated 17th September, 2025]

Condition: other than those specified at nil at S
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 30 or any Chapter page →
5%GST
GoodsHSN 9804

All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025]

Condition: other than those specified at nil at S No
Intra-state: CGST 2.5% + SGST 2.5% · Inter-state: IGST 5% · Notification 9/2025
View full HSN 9804 page →
18%GST
GoodsHSN 9103

Clocks with watch movements, excluding clocks of heading 9104

Intra-state: CGST 9% + SGST 9% · Inter-state: IGST 18% · Notification 9/2025
View full HSN 9103 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%.