For GSTR-9 and GSTR-9C of FY 2025-26 (due 31 December 2026): the rate on a supply depends on its date. Up to 21 September 2025 the 2017 rate notifications apply as amended; from 22 September 2025 the GST 2.0 rates apply (for goods, Notification 9/2025 and 10/2025-Central Tax (Rate)). The free BooksOn HSN app gives the rate in force on any date since 1 July 2017, with the notification, its date, the entry number and a link to the notification on the CBIC portal. Reference only: confirm in the notification.
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
FY 2025-26: one year, two sets of rates
- 1 April to 21 September 2025: goods under Notifications 1/2017 (rates) and 2/2017-Central Tax (Rate) (exemptions), as amended up to that date; services under 11/2017 and 12/2017-Central Tax (Rate), as amended.
- From 22 September 2025: goods under 9/2025 and 10/2025-Central Tax (Rate), which replaced 1/2017 and 2/2017; services under 11/2017 and 12/2017 as amended by 15/2025 and 16/2025-Central Tax (Rate).
- Supplies that straddle the date: where the invoice, the payment and the supply fall on different sides of 22 September 2025, section 14 of the CGST Act decides which rate applies.
- Annual return: GSTR-9 for FY 2025-26 is due by 31 December 2026. It is not required where aggregate turnover is up to ₹2 crore (Notification 15/2025-Central Tax); the reconciliation statement GSTR-9C is filed above ₹5 crore.
Many rate charts and forum answers still quote rates from before 22 September 2025. GST rate changes 2025 lists every rate entry that changed, with the rate on 21 September 2025 beside the rate from 22 September 2025. The GST Council's FAQ on the rate changes explains the change-over.
The rate in force on any date, with the notification
Search by code, by tariff words or by everyday words in English, Hindi or Tamil, and change the "Rate as on" date to any day since 1 July 2017. The rate card shows:
- CGST, SGST/UTGST, IGST and compensation cess in force on that date;
- the notification, its date and the entry number, with a button that opens the notification on the CBIC portal;
- every rate the code can take where it turns on a condition (price, packing, use or supplier), instead of one guessed rate;
- the code's rate timeline since 1 July 2017, and the rules on that code: reverse charge, tax paid by e-commerce operators, composition rates and exclusions, and refund restrictions;
- the dataset version and date, so a note can say which data it came from.
What the data covers (codes, rate rows, notifications) and the corrections made to it are on Sources & disclaimer.
What you can use
Apart from the GST late fee and interest calculator, the app features below are new in version 1.0.4, on Google Play since 1 November 2026 (Galaxy Store still has version 1.0.3; its 1.0.4 update is in review). The website tools linked from them work in any browser.
Rate note PDF with "Prepared by"
New in app version 1.0.4. For one code, the note sets out every rate option with IGST, CGST, SGST/UTGST and cess, the notification, entry and period, for two dates (21 and 22 September 2025 unless you pick others), with the code's rate timeline, the dataset version and the time it was checked. Add "Prepared by" with your name, designation and firm if you want it. Every note ends with a line that cannot be removed: it is a reference note, not a certificate, and the rate should be confirmed in the notification. Use it for client files and working papers.
"Prepared by" on what you share
Rate cards, the rate note, GST and late-fee calculations and the income tax report can carry "Prepared by" with your name, designation and firm. It is off by default and takes no phone numbers, services or slogans, in line with ICAI's rules on publicity. The details stay on your phone and are left out of backups.
Share in the client's language
Pick English, Hindi or Tamil for each share, whatever language the app itself is in: the rate card, the rate note, the calculations and the income tax report go out in the language your client reads.
GST late fee and interest
Late fee under section 47 for GSTR-1, GSTR-3B, GSTR-4, GSTR-9 and GSTR-9C, with the notification behind each daily amount and cap; waivers and amnesty windows are listed for you to check, not applied on their own. Interest under section 50(1) at 18% a year on tax paid late in cash. Two points where figures often differ from the portal's:
- Cash already in the ledger. Since the January 2026 tax period, the GST portal works out GSTR-3B interest after leaving out the lowest balance that stayed in the electronic cash ledger from the due date until the tax was paid (proviso to Rule 88B(1) of the CGST Rules; GSTN advisory of 30 January 2026). The net-cash basis does not apply where the return is filed after proceedings under section 73 or 74 have begun (proviso to section 50(1)).
- Input tax credit wrongly availed and used. Interest is 18% a year under section 50(3), from the date the credit was used until it is reversed. Credit counts as used when the balance in the electronic credit ledger falls below the amount wrongly availed, and only to the extent it falls below (Rule 88B(2) and (3)).
From app version 1.0.4, the app's GST interest takes both points into account.
Income tax interest and late fee
For individuals with slab income: interest under sections 234A, 234B and 234C (423, 424 and 425 of the Income-tax Act, 2025) and the 234F late fee (428(a)), worked out from a filing date. Choose the official due date, the extended one (21 November 2026 for audit cases of FY 2025-26, under CBDT Circular 07/2026) or a date you type in. To check the interest in a 143(1) intimation, enter the tax, TDS, advance-tax payment dates and filing date, and the app shows its figures beside the intimation's and the difference. The PDF report can carry "Prepared by". Firms and companies are not covered, and the figures are an estimate, not advice. Rules and examples: income tax due date, interest and late fee.
TDS and TCS calculator
On this website, and in the app from version 1.0.4: pick the section or nature of payment, the date of credit or payment (debit or receipt for TCS) and the amount, and see the TDS or TCS at the rate and threshold in force on that date, with the higher rate without PAN, a lower or nil certificate rate, and the section to quote (from 1 April 2026 the Income-tax Act, 2025 provision, with the 1961 section it replaced). Every rate and threshold since 1 April 2020 is listed by date with its citation, and the app shares the working as a PDF or text with "Prepared by". Reference only. On the web: TDS and TCS calculator and rate chart.
GSTIN check from WhatsApp or e-mail text
Select a GSTIN in a WhatsApp message or an e-mail and send it to BooksOn HSN from the text menu or Share. The app checks its format offline: State code, PAN, registration type and check character. It is a format check only: confirm the status, name and taxpayer type on the GST portal's Search Taxpayer page. GSTINs you check are not logged. The same check works on this website: GSTIN check.
Due-date alerts
A notification the day before and on the day for GSTR-1, GSTR-3B, IFF, PMT-06, CMP-08, GSTR-4, GSTR-9/9C and advance tax, for monthly, quarterly (QRMP) or composition filers, even when the app is closed. The GSTR-9 alert first asks whether aggregate turnover is above ₹2 crore. All dates: GST return due dates.
On this website, with nothing to install
- GST Rate Finder: today's rate of any item or HSN/SAC code, with the notification and entry.
- GST rate changes 2025: the rate on 21 September 2025 beside the rate from 22 September 2025, entry by entry.
- How to verify a GST rate in the CBIC notification, step by step.
- GST rate on a past date: the rate in force on an old invoice date.
- GST on services: rate, reverse charge and history for transport, rent, legal, security, job work and more.
- HSN code list and SAC code list, with the rate of every code.
- GSTIN check and GST return due dates.
- GST calculator, income tax calculator (old vs new regime) and income tax due date, interest and late fee.
- TDS and TCS calculator: the rate and threshold on any date since 1 April 2020, with the rate charts for FY 2025-26 and tax year 2026-27.
HSN digits on invoices and in GSTR-1
With aggregate turnover up to ₹5 crore in the previous year, a tax invoice shows at least 4 digits of the HSN code for supplies to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, at least 6 digits on every tax invoice (Notification 78/2020-Central Tax, 15 October 2020). The HSN summary in Table 12 of GSTR-1, now in separate B2B and B2C tabs, follows the same 4- or 6-digit rule (GSTN advisories on Table 12).
Reference only
- A reference, not a certificate. BooksOn HSN is a search aid, not a government app and not tax advice. A rate note is a reference note. Classification and the rate depend on facts the app cannot know, so confirm the code, the rate and its conditions in the notification before you rely on them.
- Hand-compiled data. The rates are transcribed from the notifications and can contain errors. Corrections are published in the corrections log.
- Nothing about your clients is stored. The app keeps no list of clients, a GSTIN you check is not logged, and "Prepared by" stays on your phone. If you allow usage statistics, a share records only the preparer's role (CA, auditor, tax consultant or none), never a name.
Found a wrong rate?
Write to support@bookson.in with the subject "Rate report": the code, the date, the rate the app shows, and the notification and entry you believe apply. Confirmed corrections go into the corrections log.
Questions
Which GST rates apply in GSTR-9 for FY 2025-26?
Both sets. Supplies up to 21 September 2025 take the rates of the 2017 notifications as amended (for goods, 1/2017 and 2/2017-Central Tax (Rate)); supplies from 22 September 2025 take the GST 2.0 rates (9/2025 and 10/2025-Central Tax (Rate) for goods; for services, 11/2017 and 12/2017-Central Tax (Rate) as amended by 15/2025 and 16/2025). Where the invoice, the payment and the supply fall on different sides of 22 September 2025, section 14 of the CGST Act decides the rate. GSTR-9 and GSTR-9C for FY 2025-26 are due by 31 December 2026.
How do I find the GST rate on a past date with the CBIC notification?
In the BooksOn HSN app, search the code or the item and change the Rate as on date. The card shows CGST, SGST/UTGST, IGST and cess in force that day, the notification, its date and entry number, and a button that opens the notification on the CBIC portal. To read the entry yourself, follow How to verify a GST rate.
Can I put my name on a rate note for a client?
Yes, from app version 1.0.4. Turn on Prepared by and the rate note PDF, rate cards, calculations and the income tax report carry your name, designation and firm. It is off by default and stays on your phone, out of backups. The note still says that it is a reference note, not a certificate, and asks the reader to confirm the rate in the notification.
Why is GST interest on the portal lower than my calculation?
Since the January 2026 tax period, the GST portal leaves out the lowest balance that stayed in the electronic cash ledger from the due date until payment when it works out GSTR-3B interest (proviso to Rule 88B(1) of the CGST Rules; GSTN advisory of 30 January 2026). Interest on input tax credit wrongly availed and used is a separate case: 18% a year under section 50(3), from the date of use until the credit is reversed (Rule 88B(2) and (3)).
Does BooksOn HSN keep my clients' data?
No. The app keeps no list of clients, and nothing you type about a client is sent to BooksOn. A GSTIN is checked on the phone and not logged. Your Prepared by details stay on your phone.
Is BooksOn HSN an official source of GST rates?
No. It is an independent app by ARISHIMETO Technologies Private Limited, not linked to CBIC, GSTN or the GST Council. It cites the CBIC notification and entry for every rate so that you can confirm it there; the notification is the authority.
See also: GST rate changes 2025 · How to verify a GST rate · Sources & disclaimer
Reference only, not tax advice: confirm the rate in the CBIC notification before you rely on it. Compiled from the notifications, rules and advisories named above as of October 2026; see Sources & disclaimer.