GST Rate Finder India 2025-26

Q: How does the HSN code determine the GST rate for goods?

Each good is assigned an HSN (Harmonized System of Nomenclature) code — a 4, 6, or 8-digit code that classifies the product. The GST Council notifies GST rates for each HSN code via CGST Rate Notifications (issued under Section 9 of the CGST Act). When you know the HSN code, you look it up in the Schedule I (0%), II (0.25%), III (3%), IV (5%), V (12%), VI (18%), or VII (28%) of the CGST Rate Notification. The CBIC GST rate finder tool at gst.gov.in allows direct HSN lookup.

Q: How do I find the SAC code and GST rate for a service?

Services are classified using SAC (Services Accounting Code), a 6-digit code under the CGST/IGST (Rate) Notifications for services. You can find the applicable SAC by: (1) Visiting gst.gov.in → Services → "Search HSN/SAC". (2) Consulting the CBIC Service Rate Notification (Notification No. 11/2017-CT(Rate) as amended). (3) Checking the ICAI/NACIN classification guides. SAC codes start from Chapter 99. For most B2B services, the default rate is 18% unless specifically covered by a lower rate entry.

Q: What happens if there is a dispute about the applicable GST rate?

If there is uncertainty or dispute about the applicable GST rate, a taxpayer can apply for an Advance Ruling from the Authority for Advance Rulings (AAR) under Section 97 of the CGST Act. The AAR gives a binding ruling on the rate applicable to the applicant. For disputes after assessment, the taxpayer can file an appeal before the Appellate Authority for Advance Rulings (AAAR). Rate disputes are also resolved through clarificatory circulars issued by CBIC. Paying GST at a higher rate and claiming a refund later is also an option.

Q: What is the difference between CGST+SGST and IGST, and does the rate change?

The total GST rate is always the same regardless of whether CGST+SGST or IGST applies. For intra-state (within the same state) supply: CGST (half the rate) + SGST (half the rate) are charged. For inter-state supply or imports: IGST (full rate) is charged. Example: 18% GST on a product supplied within Maharashtra = 9% CGST + 9% SGST. Supplied from Maharashtra to Delhi = 18% IGST. The rate to the buyer is identical; only the tax account differs. UTGST replaces SGST for Union Territories.

Q: What is the difference between zero-rated and GST-exempt goods/services?

Zero-rated supplies (Section 16 of IGST Act) are taxable at 0% GST, and the supplier can claim full ITC (Input Tax Credit) on inputs used. Examples: exports, SEZ supplies. Exempt supplies (Schedule III / exemption notifications) have no GST charged AND the supplier cannot claim ITC on inputs for exempt supplies. Examples: fresh vegetables, unbranded food grains, basic healthcare services, education. A Nil-rated supply is different from zero-rated — nil-rated means the rate is 0% in the rate schedule (like unprocessed food), and the supplier cannot reclaim input ITC.

Updated: 3 June 2026 | FY 2025-26 | CBIC Rate Notifications

GST in India has 5 main rate slabs: 0%, 5%, 12%, 18%, and 28% plus compensation cess on luxury/sin goods. Goods are classified by HSN codes and services by SAC codes. Use the CBIC GST portal (gst.gov.in) or the rate table below to find the applicable rate.

GST rate slabs in India: 0%, 5%, 12%, 18%, 28%
Plus compensation cess on certain goods. Services default to 18% unless specifically covered by a lower-rate entry.

How to Find the GST Rate for Any Good or Service

Follow these steps to find the correct GST rate:

Step	Action	Resource
1	Identify whether it is a Good (product) or Service	Goods = HSN code; Services = SAC code
2	Find the HSN or SAC code for your item	gst.gov.in → Search HSN/SAC
3	Look up the rate in CBIC rate schedules	CGST Notification No. 1/2017-CT(Rate) & amendments
4	Check for any exemption notifications	CGST Notification No. 2/2017-CT(Rate) (exemptions)
5	Verify with CBIC's official GST rate finder	cbic-gst.gov.in → GST Rate Finder tool

GST Rate Schedules — What Falls Where

0% — Essential / Exempt 5% — Basic Necessities 12% — Standard Goods 18% — Most Services & Goods 28% — Luxury & Sin Goods

Quick GST Rate Reference — 30 Common Goods & Services

Item / Category	HSN / SAC	GST Rate	Notes
Fresh vegetables (unprocessed)	0702–0714	0%	Potatoes, tomatoes, onions, carrots, etc.
Rice (unbranded)	1006	0%	Branded rice: 5%
Wheat flour (atta, unbranded)	1101	0%	Branded atta: 5%
Milk (fresh, not concentrated)	0401	0%	Pasteurized milk also exempt
Sugar	1701	5%	All forms of sugar
Edible oils (refined/unrefined)	1507–1516	5%	Mustard, sunflower, groundnut, palm oil
Tea (packed)	0902	5%	Loose tea also 5%
Coffee (roasted/instant)	0901	5%	Green coffee beans: 0%
Readymade garments (≤ ₹1,000/piece)	6101–6217	5%	Garments above ₹1,000 per piece: 12%
Readymade garments (> ₹1,000/piece)	6101–6217	12%	As per GST Council decision
Cotton fabric (woven)	5208–5212	5%	Synthetic fabric: 5%
Footwear (≤ ₹1,000/pair)	6401–6405	5%	Above ₹1,000/pair: 12%
Mobile phones / smartphones	8517	18%	Including smartwatches (8517.62)
Laptops / computers	8471	18%	Tablets also 18%
LED TVs (> 32 inches)	8528	28%	TVs ≤ 32 inches: 18%
Refrigerators (> 250L)	8418	28%	Up to 250L: 18%
Air conditioners	8415	28%	All capacities
Medicines (human use, most)	3003–3004	12%	Life-saving drugs: 5%; some: 0%
Diagnostic kits / reagents	3822	12%	COVID test kits: 5%
Surgical instruments	9018	12%	Most medical devices: 12%
Cement (all types)	2523	28%	All grades of cement
Steel (flat-rolled products)	7208–7229	18%	TMT bars, structural steel
Paint / varnish	3208–3210	18%	All types of paint
Sand and gravel (natural)	2505–2506	5%	Marble/granite: 12-28%
Petrol / Diesel	2710	—	Outside GST — levied under state VAT & central excise
LPG (domestic cylinder)	2711	5%	Commercial LPG: 18%
Passenger cars (1200–1500cc)	8703	28% + cess	Cess 1–22% based on engine size & type
Electric vehicles (EVs)	8703	5%	Concessional rate for EVs; no cess
Restaurant services (AC)	SAC 9963	5%	No ITC; standalone restaurants (non-hotel)
Hotel rooms (> ₹7,500/night)	SAC 9963	18%	≤ ₹7,500: 12%; ≤ ₹1,000: Exempt
Banking & financial services	SAC 9971	18%	Fees, commissions, processing charges
IT / software services	SAC 9983	18%	SaaS, custom software, IT outsourcing

Goods & Services Outside GST Scope

Item	Tax Regime	Notes
Petrol & Diesel	State VAT + Central Excise	Not yet brought under GST
Alcohol for human consumption	State Excise Duty	Excluded from GST entirely
Stamp duty on property	State Stamp Duty	Property purchase outside GST
Electricity	State Electricity Duty	Not covered under GST
Natural gas / crude oil (till notified)	Central Excise + State VAT	Petroleum sector not yet integrated

Compensation Cess — Luxury & Sin Goods

In addition to 28% GST, certain goods attract Compensation Cess under the GST (Compensation to States) Act. This cess was introduced to compensate states for revenue loss after GST implementation. Key items attracting cess include:

Item	Base GST	Cess	Total Effective Tax
Cigarettes (filter, 75mm)	28%	₹4,170/1000 sticks + 5%	Very high effective rate
Pan masala	28%	60%	88%
Aerated drinks / beverages	28%	12%	40%
Large cars (diesel >1500cc)	28%	20%	48%
SUVs (petrol >1500cc, length >4m)	28%	22%	50%
Small cars (<1200cc petrol)	28%	1%	29%

Frequently Asked Questions

How does the HSN code determine the GST rate for goods?

Each good is assigned an HSN (Harmonized System of Nomenclature) code — a 4, 6, or 8-digit code that classifies the product. The GST Council notifies GST rates for each HSN code via CGST Rate Notifications (issued under Section 9 of the CGST Act). When you know the HSN code, you look it up in the Schedule I (0%), II (0.25%), III (3%), IV (5%), V (12%), VI (18%), or VII (28%) of the CGST Rate Notification. The CBIC GST rate finder tool at gst.gov.in allows direct HSN lookup.

How do I find the SAC code and GST rate for a service?

Services are classified using SAC (Services Accounting Code), a 6-digit code under the CGST/IGST (Rate) Notifications for services. You can find the applicable SAC by: (1) Visiting gst.gov.in → Services → "Search HSN/SAC". (2) Consulting the CBIC Service Rate Notification (Notification No. 11/2017-CT(Rate) as amended). (3) Checking the ICAI/NACIN classification guides. SAC codes start from Chapter 99. For most B2B services, the default rate is 18% unless specifically covered by a lower rate entry.

What happens if there is a dispute about the applicable GST rate?

If there is uncertainty or dispute about the applicable GST rate, a taxpayer can apply for an Advance Ruling from the Authority for Advance Rulings (AAR) under Section 97 of the CGST Act. The AAR gives a binding ruling on the rate applicable to the applicant. For disputes after assessment, the taxpayer can file an appeal before the Appellate Authority for Advance Rulings (AAAR). Rate disputes are also resolved through clarificatory circulars issued by CBIC. Paying GST at a higher rate and claiming a refund later is also an option.

What is the difference between CGST+SGST and IGST, and does the rate change?

The total GST rate is always the same regardless of whether CGST+SGST or IGST applies. For intra-state (within the same state) supply: CGST (half the rate) + SGST (half the rate) are charged. For inter-state supply or imports: IGST (full rate) is charged. Example: 18% GST on a product supplied within Maharashtra = 9% CGST + 9% SGST. Supplied from Maharashtra to Delhi = 18% IGST. The rate to the buyer is identical; only the tax account differs. UTGST replaces SGST for Union Territories.

What is the difference between zero-rated and GST-exempt goods/services?

Zero-rated supplies (Section 16 of IGST Act) are taxable at 0% GST, and the supplier can claim full ITC (Input Tax Credit) on inputs used. Examples: exports, SEZ supplies. Exempt supplies (Schedule III / exemption notifications) have no GST charged AND the supplier cannot claim ITC on inputs for exempt supplies. Examples: fresh vegetables, unbranded food grains, basic healthcare services, education. A Nil-rated supply is different from zero-rated — nil-rated means the rate is 0% in the rate schedule (like unprocessed food), and the supplier cannot reclaim input ITC.

GST on Vehicle Repair GST on Freight & GTA GST on Construction GST on Restaurants & Food ITC under GST HSN Code Finder GST Registration GST Return Filing

◆ Available in 71 Cities

Gst Rate Finder Near You

Expert CA/CS assistance for gst rate finder across India. Click your city for local details.

→ New Delhi → Mumbai → Bengaluru (Bangalore) → Hyderabad → Chennai → Kolkata → Pune → Ahmedabad → Noida (UP) → Gurgaon (Gurugram) → Jaipur → Lucknow → Chandigarh → Surat → Kochi (Cochin) → Faridabad → Ghaziabad → Greater Noida → Panipat → Sonipat → Manesar (IMT) → Dharuhera → Mathura → Palwal → Agra → Kosi Kalan → Aligarh → Khair → Jewar (Noida International Airport) → Kanpur → Varanasi (Kashi) → Prayagraj (Allahabad) → Meerut → Bareilly → Moradabad → Gorakhpur → Firozabad → Saharanpur → Muzaffarnagar → Bulandshahr → Hapur → Karnal → Kurukshetra → Ambala → Hisar → Rohtak → Yamunanagar → Rewari → Bhiwani → Jodhpur → Udaipur → Kota → Ajmer → Bikaner → Ludhiana → Amritsar → Jalandhar → Patiala → Mohali (SAS Nagar) → Bathinda → Dehradun → Haridwar → Rudrapur → Shimla → Solan (Baddi-Barotiwala-Nalagarh) → Bhopal → Indore → Gwalior → Jammu → Srinagar → Panchkula

Ask Veda