Next dueGST
11 OCTGSTR-1 · Outward supplies · Sep 2026in 9 days 13 OCTGSTR-1 (QRMP) · Quarterly return · Jul–Sep 2026in 11 days 18 OCTCMP-08 · Composition payment · Jul–Sep 2026in 16 days 20 OCTGSTR-3B · Summary return · Sep 2026in 18 days 22 OCTGSTR-3B (QRMP) · Quarterly return · Jul–Sep 2026 · 22nd or 24th by statein 20 days 13 NOVIFF (QRMP) · B2B invoices · Oct 2026in 42 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026in 5 days 15 OCTPF & ESI · Contributions · Sep 2026in 13 days
All due dates

HSN Chapter 77: Chapter 77

Every heading of Chapter 77 with its GST rate and basic customs duty. Open a heading for the eight-digit codes, export policy and RoDTEP.

Checked against the official files on 2 October 2026
Headings0

Four-digit headings in this chapter.

Customs Tariff · First Schedule · Ch. 77
Eight-digit codes0

Tariff items under those headings.

Customs Tariff · First Schedule · Ch. 77
GST rates in the chapter—

Rates at which the rate Schedules, as amended to April 2026, name these headings.

Notfn 9/2025-CT (Rate)
Basic customs dutySee tariff

Standard tariff rates across the chapter, with Finance Act changes applied.

CBIC tariff · 30 June 2024
Chapter 77

Headings in HSN Chapter 77

The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.

HeadingDescriptionGST rateBasic customs dutyCodes

Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 2 questions readers ask most on this topic.

Chapter 77 (Chapter 77) has 0 four-digit headings and 0 eight-digit tariff items in the Customs Tariff.

Find the four-digit heading that describes the product, open it, and match the product to the entry of Notification No. 9/2025-Central Tax (Rate) shown there. If no entry names the goods, the residual 18% entry applies unless the goods are exempt.