GST rates are not a fixed table you can memorise once. They are notified by the government on the recommendation of the GST Council, and they are revised — sometimes substantially. This guide explains how the system works so you can find the right rate yourself, rather than trusting a figure you read somewhere.
Who sets the rates
The GST Council, comprising the Union Finance Minister and representatives of the states and union territories, recommends rates. Those recommendations are given effect through notifications issued by the Centre and the states. The operative documents are the notifications and the rate schedules published by CBIC, not summaries on websites.
How rates are organised
Rates attach to classifications, not to businesses. A product is identified by its HSN code, a service by its SAC, and the rate schedule maps those codes to rates. This is why classification matters so much: it is the input that determines the rate.
Within each rate, the tax splits depending on where the supply goes:
- Intra-state supply — CGST plus SGST or UTGST, each half the total rate.
- Inter-state supply — IGST at the full rate.
The total is the same either way. Only the split differs.
The slab structure and how it has changed
For the first years of GST, the main slabs were 5%, 12%, 18% and 28%, with a nil rate for many essentials, special low rates for certain precious goods, and a compensation cess on some items in the top band.
That structure was substantially reformed with effect from 22 September 2025, consolidating the main slabs and introducing a high rate for a small set of demerit goods, alongside a continued nil rate for a large number of essentials.
Because this area moves, we deliberately do not publish a definitive slab table here and invite you to treat it as settled. For the rate applying to a specific item today, check the CBIC rate schedules or the relevant notification.
Finding the rate for a specific item
- Classify the item properly. Determine the HSN or SAC that actually fits what you supply.
- Look up that code in the current schedule. The schedules are organised by chapter and heading.
- Check for conditions. Some entries carry conditions — a rate may depend on packaging, on the recipient, or on whether input tax credit is claimed.
- Check for exemptions. Nil-rated, exempt and non-GST supplies are treated differently from each other, and the difference affects credit.
- Check the effective date. A notification applies from a date. An invoice is governed by the rate in force at the relevant time, not today's rate.
Rate on our rate pages
Where we publish rate information on this site, we show the source and the verification state of each record, and we do not present unverified figures as confirmed. Anything used for filing should be confirmed against CBIC.
Cess
Some goods attract a compensation cess in addition to GST. Where it applies it is computed separately and shown separately on the invoice. If you deal in goods that have historically carried cess, check the current position rather than assuming.
Practical advice
- Do not rely on an old cheat sheet. Rate changes are frequent enough that a two-year-old summary is unsafe.
- Do not apply a rate because a competitor does. They may be wrong.
- Where a rate change falls during a billing period, get the timing right — the date of supply rules decide which rate applies.
- For material amounts, take professional advice.
Where to go next
- Read how to calculate GST.
- Read CGST, SGST and IGST explained.
- Read HSN and SAC codes explained.
- Use the GST calculator.
CheckYourGST is an independent service. CBIC and the official GST portal are the authoritative sources for rates.