Rate charts
Consumer and legal
| Chart | What it gives | Checked on |
|---|---|---|
| Consumer Complaint Filing Fee | A consumer complaint carries no fee where the value of goods or services paid as consideration is up to ₹5 lakh, and a fee of ₹200 to ₹7,500 above that. The District Commission hears complaints up to ₹50 lakh, the State… | 2 October 2026 |
Rate charts
Food licences
| Chart | What it gives | Checked on |
|---|---|---|
| FSSAI Registration and Licence Fees | Schedule 3 to the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011 fixes the fee per annum: ₹100 for registration, ₹2,000 to ₹5,000 for a State licence depending on the… | 2 October 2026 |
Rate charts
GST
| Chart | What it gives | Checked on |
|---|---|---|
| GST Rate Schedules for Goods | Notification No. 9/2025-Central Tax (Rate) dated 17 September 2025 placed all taxable goods in seven Schedules from 22 September 2025, with central tax of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14%. Schedule VII (14%)… | 2 October 2026 |
| GST Rates on Services | Notification No. 11/2017-Central Tax (Rate) fixes central tax on services by heading 9954 to 9999. After the amendments in force from 22 September 2025 most services bear 9% central tax, listed services bear 2.5%… | 2 October 2026 |
Rate charts
Income-tax and TDS
| Chart | What it gives | Checked on |
|---|---|---|
| Income-tax Slabs, Tax Year 2026-27 | For the tax year commencing on 1 April 2026, an individual is taxed under the Table in section 202(1) of the Income-tax Act, 2025 unless the option under section 202(4) is exercised: nil up to ₹4,00,000, then 5%, 10%… | 2 October 2026 |
| TCS Rates | Section 394(1) of the Income-tax Act, 2025 lists nine receipts on which tax is collected at source. After section 85 of the Finance Act, 2026 the rate is 2% on sale of alcoholic liquor, tendu leaves, timber, scrap and… | 2 October 2026 |
| TDS Rates: Payments to Any Person | Section 393(3) of the Income-tax Act, 2025 covers seven payments on which tax is deducted whoever the payee is, resident or non-resident. Winnings are taxed at the rates in force, 30% under the Finance Act, 2026. Cash… | 2 October 2026 |
| TDS Rates: Payments to Non-Residents | Section 393(2) of the Income-tax Act, 2025 lists 17 kinds of payment to a non-resident with the rate for each: 20% for non-resident sportsmen and entertainers, 5%, 4% or 9% on specified foreign borrowings and bonds, 10%… | 2 October 2026 |
| TDS Rates: Payments to Residents | Section 393(1) of the Income-tax Act, 2025 puts every TDS rate on payments to residents in one Table of eight serial numbers. Examples: rent 2% or 10% above ₹50,000 a month, contractors 1% or 2%, professional fees 10%… | 2 October 2026 |
| TDS on Salary | Salary has no flat TDS rate. Under section 392(1) of the Income-tax Act, 2025 the employer deducts tax at the time of each payment at the average rate of income-tax, computed at the rates in force for the tax year on… | 2 October 2026 |
Rate charts
Intellectual property
| Chart | What it gives | Checked on |
|---|---|---|
| Copyright Fees | Registering copyright in a literary, dramatic, musical or artistic work costs ₹500 per work. An artistic work that is used or is capable of being used in relation to any goods or services costs ₹2,000 per work. A… | 2 October 2026 |
| Design Registration Fees | An application to register a design in Form 1 costs ₹1,000 for a natural person, start-up or small entity and ₹4,000 for any other applicant. Extension of copyright in the design under section 11(2) in Form 3 costs ₹2… | 2 October 2026 |
| GI Registration Fees | An application to register a geographical indication in Form GI-1 costs ₹1,000 for each class. Registration of an authorised user in Form GI-3 costs ₹10, and renewal of an authorised user also costs ₹10. Renewal of the… | 2 October 2026 |
| Patent Fees | On e-filing, a patent application in Form 1 costs ₹1,600 for a natural person, start-up, small entity or educational institution and ₹8,000 for any other applicant. The request for examination in Form 18 costs ₹4,000… | 2 October 2026 |
| Trademark Fees | A trademark application in Form TM-A costs ₹4,500 for each class on e-filing for an individual, start-up or small enterprise and ₹9,000 for any other applicant. Renewal in Form TM-R costs ₹9,000 for each class on… | 2 October 2026 |
Rate charts
Legal metrology
| Chart | What it gives | Checked on |
|---|---|---|
| Legal Metrology Fees | Registration of a manufacturer, packer or importer of packaged commodities costs ₹500 with the application and ₹100 for any alteration in the certificate. Registration of an importer of weights or measures costs ₹500… | 2 October 2026 |
Rate charts
Payroll and labour
| Chart | What it gives | Checked on |
|---|---|---|
| Central Minimum Wages | From 1 April 2026 the minimum wage per day for an unskilled worker in construction, loading and unloading, and sweeping and cleaning in the central sphere is ₹827 in Area A, ₹693 in Area B and ₹556 in Area C. The rates… | 2 October 2026 |
| EPF, EPS and EDLI Contribution Rates | The employer pays 10% of basic wages, dearness allowance and retaining allowance to the provident fund, or 12% where the establishment is notified under the first proviso to section 6, and the employee pays an equal… | 2 October 2026 |
| ESI Contribution Rates | The employer pays 3.25% of wages and the employee pays 0.75% of wages as ESI contribution, with effect from 1 July 2019 (rule 51 as amended by G.S.R. 423(E) dated 13 June 2019). An employee is covered where wages do not… | 2 October 2026 |
| Gujarat Professional Tax Rates | In Gujarat a salary or wage earner pays no profession tax on monthly salary up to ₹12,000 and ₹200 a month above ₹12,000, with effect from 1 April 2022. Where the State Government is the Designated Authority… | 2 October 2026 |
| Gujarat Shops and Establishment Registration Fees | Under rule 4 of the Gujarat Rules of 2020 an establishment that has to register pays a fee with Form-A: ₹500 for a shop or an establishment, ₹2,500 for a residential hotel, ₹1,000 for a restaurant or eating house and ₹5… | 2 October 2026 |
| Karnataka Professional Tax Rates | In Karnataka a salary or wage earner whose salary or wage for a month is ₹25,000 and above pays ₹200 a month, and ₹300 for the month of February. Every other class in the Schedule, such as persons registered under the… | 2 October 2026 |
| Maharashtra Professional Tax Rates | In Maharashtra a male employee pays no profession tax on monthly salary up to ₹7,500, ₹175 a month from ₹7,501 to ₹10,000, and ₹2,500 a year above ₹10,000 (₹200 a month and ₹300 for February). A woman employee pays nil… | 2 October 2026 |
| Telangana Professional Tax Rates | In Telangana a salary or wage earner pays no profession tax on monthly salary up to ₹15,000, ₹150 a month from ₹15,001 to ₹20,000 and ₹200 a month above ₹20,000. Professionals with more than 5 years of standing pay ₹2… | 2 October 2026 |
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Rate charts
Real estate (RERA)
| Chart | What it gives | Checked on |
|---|---|---|
| Delhi RERA Real Estate Agent Fees | A real estate agent registering with the Real Estate Regulatory Authority for the NCT of Delhi pays ₹10,000 if an individual and ₹50,000 otherwise. A change in the registration certificate costs ₹1,000 or ₹5,000 for… | 2 October 2026 |
| Haryana RERA Registration Fees | A promoter in Haryana pays a project registration fee of ₹10 or ₹5 per square metre for residential or industrial use and ₹20 or ₹10 per square metre for commercial or cyber park use, depending on the potential zone.… | 2 October 2026 |
| Karnataka RERA Registration Fees | In Karnataka the project registration fee is charged per square metre of the land proposed to be developed: ₹5 or ₹10 for group housing (cap ₹5,00,000), ₹10 or ₹15 for mixed development (cap ₹7,00,000), ₹20 or ₹25 for… | 2 October 2026 |
| Maharashtra RERA (MahaRERA) Registration Fees | In Maharashtra the project registration fee is ₹10 per square metre of the land proposed to be developed, subject to a minimum of ₹10,000 and a maximum of ₹10,00,000; plotted development pays ₹5 per square metre. The… | 2 October 2026 |
| Rajasthan RERA Registration Fees | In Rajasthan the project registration fee is charged per square metre of the land proposed to be developed: ₹5 or ₹10 for group housing (cap ₹5,00,000), ₹10 or ₹15 for mixed development (cap ₹10,00,000), ₹20 or ₹25 for… | 2 October 2026 |
| Tamil Nadu RERA (TNRERA) Registration Fees | In Tamil Nadu the project registration fee is ₹5 per square metre of plottable area for layouts, ₹10 per square metre of FSI area for residential projects with dwelling units below 60 square metres and ₹20 for other… | 2 October 2026 |
| Telangana RERA Registration Fees | In Telangana the project registration fee is charged per square metre of the land proposed to be developed: ₹5 or ₹10 for group housing (cap ₹5,00,000), ₹10 or ₹15 for mixed development (cap ₹7,00,000), ₹20 or ₹25 for… | 2 October 2026 |
| Uttar Pradesh RERA (UP RERA) Registration Fees | In Uttar Pradesh the project registration fee is ₹10 per square metre for residential or other projects and ₹20 per square metre for commercial projects where the land does not exceed 1,000 square metres; above that it… | 2 October 2026 |
| West Bengal RERA Registration Fees | In West Bengal the project registration fee is ₹10 per square metre for residential projects on land up to 1,000 square metres and ₹20 above that; commercial or other projects pay ₹50 and ₹100 per square metre.… | 2 October 2026 |
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Rate charts
Stamp duty
| Chart | What it gives | Checked on |
|---|---|---|
| Stamp Duty on Securities | Schedule I to the Indian Stamp Act, 1899 charges 0.005% on the issue of a security, 0.015% on a transfer on delivery basis and 0.003% on a transfer on non-delivery basis. For debentures the rate is 0.005% on issue and… | 2 October 2026 |
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.