GST Tariff
Knowledge Bank
Complete GST tariff schedule with all 97 HSN chapters, 7 rate schedules, input tax credit conditions, reverse charge mechanism, and 220+ CBIC notifications since 2017.
GST Rate Structure
Under GST 2.0, the rate structure has been simplified from 4 main slabs to primarily 3 — 5% (merit), 18% (standard), and 40% (demerit)
Exempt
60+ items
0.25%
3 items
1.5%
Specific
3%
~15 items
5%
~516 items
18%
~640 items
28%
Tobacco only
40%
~13 items
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Rate Finder
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📋All Notifications
220+ Central Tax Rate notifications from 2017 to 2025
🔄Reverse Charge (RCM)
Complete list of goods & services under reverse charge mechanism
✅Input Tax Credit
Section 16 conditions, Section 17(5) blocked credits, eligibility rules
💰Compensation Cess
Cess rates on tobacco, vehicles, beverages — phase-out tracker
🏛️GST Council Meetings
All 56 meetings — key rate decisions and historic changes
7 Schedules under GST 2.0
Based on Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025
Schedule I — Essential/Merit Goods
Essential goods including food, medicines, agriculture inputs, affordable apparel & footwear
5%
~516 items
Schedule II — Standard Rate Goods
Standard rate goods — electronics, consumer durables, industrial inputs, processed foods
18%
~640 items
Schedule III — Demerit/Luxury/Sin Goods
Luxury, sin and demerit goods — aerated beverages, large vehicles, tobacco (post-transition)
40%
~13 items
Schedule IV — Precious Metals
Gold, silver, platinum, precious metal articles and jewellery
3%
~15 items
Schedule V — Rough Precious Stones
Rough diamonds and rough precious/semi-precious stones
0.25%
~3 items
Schedule VI — Specific Items at 1.5%
Specified goods at concessional 1.5% rate
1.5%
Specific items
Schedule VII — Transitional (Tobacco)
Transitional schedule for tobacco products still attracting compensation cess in addition to 28% GST
28%
Tobacco products only
All 97 HSN Chapters
Organized across 21 sections of the Customs Tariff Act, 1975
Frequently Asked Questions
This GST tariff knowledge bank is for informational and educational purposes only. While we strive to keep information accurate and updated, always refer to the official CBIC notifications at cbic-gst.gov.in and the GST Council at gstcouncil.gov.in for authoritative and legally binding information. Consult a qualified tax professional for specific tax advice.