Goods → HSN
Describe the product, its material and its use, then find the matching HSN code before looking at the rate.
GST rate guideGST rates,
GST rates,
explained clearly.
Learn the rate slabs, see how a rate links to an HSN or SAC code and check the rate for a supply before you calculate tax.
Explore the rate slabsRate structure reference · Not a live rate feed
01 / Look up a rate by code
Look up the GST rate for an HSN or SAC code
Search by code or description. Each goods code shows its total GST rate and the schedule it falls under.
Try a search:
Loading the directory and rate schedules…
02 / Know the slabs
The current GST rate slabs.
Following the 2025 rate rationalisation, most goods and services fall under 0%, 5%, 18% or 40%. Some items follow separate special rates.
| Rate | Generally covers | Check before using it |
|---|---|---|
| 0% | Essential goods and certain basic items listed in the rate notifications. | Confirm the exact item in the notification. A nil rate is not the same as an exemption. |
| 5% | Merit-rate goods and services listed in the rate notifications, including many everyday items. | Check whether a specific sub-heading or condition applies to the supply. |
| 18% | The standard rate for most goods and services that are not listed in another slab. | Confirm that no specific entry in another slab applies before using the standard rate. |
| 40% | Luxury and demerit goods listed in the rate notifications. | Review the entry carefully, since only the listed goods fall in this slab. |
Slab summary based on the GST Council’s 2025 rate rationalisation. Read the GST Council announcements and CBIC rate resources for the authoritative text.
03 / Find the rate for a supplyClassify first.
Classify first.
Then match the rate.
A rate is tied to what is supplied. Use the HSN or SAC code to identify the entry, then read the notification for that entry and its conditions.
Search HSN & SAC codesServices → SAC
Describe the service actually delivered. Bundled services may need a separate review of each component.
Notification → rate
Match the code to the notification entry, including any condition, end-use or value limit.
04 / A practical rate check
From classification to a recorded rate.
- 01
Classify the supply first
Identify the HSN code for goods or the SAC code for services. The rate follows the classification, so start with the actual product or service rather than the brand or sales category.
- 02
Find the matching rate entry
Rates are set in the rate notifications against headings, sub-headings or chapters. A six- or eight-digit code usually inherits the rate of its broader heading unless a more specific entry applies.
- 03
Read the conditions and exclusions
Some entries apply only under stated conditions, end-use or value limits, or exclude certain items. Read the notes and any related notifications together.
- 04
Confirm the effective date
Rates change through GST Council decisions and notifications. The rate that applies depends on the date of supply, so an older invoice may follow a different rate from a current one.
- 05
Record the rate and its source
Save the classification, rate, notification reference and review date with each item or service. Revisit the record when rules change, and seek professional advice for unusual or bundled supplies.
05 / Apply the rateIntra-state supply Inter-state supply
One rate, two possible splits.
CGST + SGST (or UTGST)
The total rate is split equally between the central and state (or union territory) components. For an 18% rate, that is 9% CGST and 9% SGST/UTGST.
Calculate tax on a priceIGST
The full rate is charged as integrated GST. For an 18% rate, that is 18% IGST on the taxable value.
Work back from a totalIllustrative figures only. The applicable rate and component split depend on the supply and the place of supply.
Common questions, clearer answers
Before you apply a rate.
Does one HSN or SAC code always have one rate?
Usually the rate follows the code’s heading, but a notification can set different rates for specific sub-headings or conditions. Check the entry, not just the code’s first digits.
Is a 0% rate the same as an exempt supply?
No. A nil-rated supply has a rate of zero, while an exempt supply is outside the GST charge under its own rules. Both can mean no tax is charged, but they are treated differently on invoices and returns.
How does the rate split into CGST, SGST and IGST?
The total rate stays the same. For an intra-state supply, the rate is split equally between CGST and SGST (or UTGST). For an inter-state supply, the full rate is charged as IGST.
Does the GSTIN decide the rate?
No. A GST number identifies a registration. The rate depends on the goods or services supplied, the applicable notification and the date and place of supply.
Does this page show live or complete rates?
No. This is a reference guide to the rate structure. It is not a live rate feed or a complete table of entries, and it does not determine the rate for a particular supply.
Are cess and other levies included?
No. Cess, interest, penalties and other levies follow separate rules and are not covered by the slab percentages shown here.
Keep classification and rate togetherFind the code.
Find the code.
Confirm the rate.
Start with the HSN and SAC directory, then calculate tax once the rate is confirmed.
General educational guidance. Rates change through notifications; verify the current rate and its effective date on official sources and obtain professional advice for specific transactions.