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For India’s current GST rates, start with the official CBIC GST rates schedules. Use the GST portal’s HSN search to help identify a product’s classification, then check official notifications and circulars for later amendments or clarifications before relying on a rate. The applicable entry may depend on its exact description, tax components and conditions.
1. Look up the rate in CBIC’s GST schedules
The Central Board of Indirect Taxes and Customs (CBIC) publishes schedules for goods and services on its GST Goods and Services Rates page. Entries are arranged by chapter, heading, sub-heading or tariff item, alongside descriptions and tax-rate columns. Find the entry that matches the relevant goods or service rather than relying on a broad product name.
The page is a useful starting point, but it should not be treated as a guarantee that a displayed entry reflects every later change. Check the official update sources in section 3 before deciding which rate applies.
2. Identify the right HSN or SAC classification
Goods are classified using HSN codes; services use SAC. The GST Council’s guidance on HSN codes and SAC points readers to the GST portal’s HSN search facility as a way to look up classification. Use search results to narrow the possibilities, then match the classification and description to the precise CBIC schedule entry.
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A generic label may not be enough to determine the controlling classification. Product or service details and entry-specific conditions can matter. The Council’s guidance identifies the search facility but does not establish that its interface or menu labels remain unchanged, so use the GST portal directly rather than relying on old click-by-click directions.
3. Check for amendments and clarifications
A schedule lookup should be followed by a check for later official updates. CBIC’s Tax Information Portal organizes GST legislation and materials including notifications, circulars, instructions, guidelines and orders, and displays latest updates. The GST Council’s Central Tax (Rate) notification listing is another place to review rate notifications and amendments.
Search these sources for updates relevant to the classification or schedule entry you found. A notification may change a rate or its effective date; a circular may clarify how an existing provision is interpreted. The CBIC portal showed update entries from 2026, and the GST Council listing included 2025 Central Tax (Rate) amendments. Check the actual notice and effective date for the transaction at hand rather than assuming an update applies from its publication date.
4. Verify which tax components and conditions apply
Do not stop at a headline percentage. CBIC’s schedules distinguish CGST, SGST/UTGST, IGST and, where applicable, compensation cess. Check the relevant column and read the full entry, including any qualifications or conditions. Which component is relevant depends on the transaction; the schedule lookup alone does not establish the correct treatment for an unspecified sale or service.
Quick Recap
Quick source guide
| Source | Best use | What to verify |
|---|---|---|
| CBIC GST rates schedules | Find the published rate entry and tax-component breakdown for goods or services. | Exact classification, description, applicable component columns and entry conditions. |
| GST portal HSN search, referenced in GST Council guidance | Help identify an HSN or SAC classification. | Match the result to the exact CBIC schedule entry; search is a discovery aid, not a substitute for checking the entry. |
| CBIC Tax Information Portal | Review GST legislation, notifications, circulars and other official updates. | Whether a later update affects the entry and when it takes effect. |
| GST Council Central Tax (Rate) notifications | Review Central Tax (Rate) notifications, including amendments. | The text, scope and effective date of any relevant notification. |
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