How it works
Type a product, a service or the start of a code. The finder searches about 170 common entries across food, personal care, textiles, building material, electronics, vehicles, medicines, stationery and services. Each row shows:
- the HSN or SAC as printed in the notification (sometimes a whole chapter, like 61 for knitted garments);
- the total GST rate, which is twice the central tax rate in the notification;
- any condition the rate depends on;
- the schedule and serial number it comes from.
Worked example
Shree Lakshmi Hardware, Bengaluru, stocks cement, TMT bars and tiles. A search for “cement” returns HSN 2523, Portland and similar cements, at 18% (Schedule II, S.No. 9 of Notification 9/2025-Central Tax (Rate): 9% central tax + 9% state tax). TMT bars (7213 to 7215) and ceramic tiles (6907) are also at 18%; building bricks (6904 10 00) are at 12% under a separate notification.
Notes and edge cases
- “Pre-packaged and labelled” changes the rate for staples such as rice, atta, pulses and curd: loose is nil, packaged is 5%.
- Value slabs: garments and footwear up to ₹2,500 per piece or pair are 5%; above that, 18%.
- 40% items: aerated and caffeinated drinks, larger cars, motorcycles above 350 cc, and from 1 Feb 2026 pan masala, cigarettes and other tobacco (biris are at 18%). These may also carry other levies.
- Services: some rates come with “no input tax credit” conditions (hotels up to ₹7,500 a night, restaurants outside specified premises, salons). The supplier cannot claim credit on inputs at that rate; from 1 Nov 2026 hotels and restaurants may take limited credit on the same service bought from another supplier (06/2026).
- Recent changes: retreaded tractor tyres moved to 5% from 1 Nov 2026 (02/2026). Renting of electric passenger vehicles got its own 5% entry from the same date (06/2026).
