The GST rate on an old invoice is the rate in force at its time of supply. When the rate changed around that date, section 14 of the CGST Act, 2017 decides which rate applies from three events: the supply, the invoice and the payment. BooksOn HSN shows the rate of any HSN or SAC code on any date since 1 July 2017, with the CBIC notification and entry.
Rates and dates checked on 1 November 2026 from the BooksOn HSN dataset (version 9), compiled from CBIC notifications.
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.
Find the rate on a date in 3 steps
- The code. Find the item's HSN code (goods) or SAC code (services): on its item page, in the GST Rate Finder or in the HSN code list.
- The notification in force on that date. Take the CBIC rate notification as it stood on that date, with the amendments made up to then. For goods, GST 2.0 replaced the 2017 rate schedules on 22 September 2025; the dates when GST rates changed below show which notifications changed rates, and when.
- The entry. Find the entry for the code in that notification and read its conditions: its rate is the rate on that date. Step by step: how to verify a GST rate.
In the app: search the item or code in BooksOn HSN and change the “Rate as on” date to the date you need. The rate card shows the rate, the notification and the entry in force that day, and the app works offline. The changes from 1 November 2026 are in the app from version 1.0.4, on Google Play now (on Galaxy Store, the 1.0.4 update is in review; version 1.0.3 there has the rates up to Notification 1/2026-CT(R)).
When the rate changed around the invoice date
When the supply, the invoice and the payment fall on different sides of the date a rate changed, section 14 of the CGST Act, 2017 decides which rate applies:
| Goods or services supplied | Invoice issued | Payment received | Rate that applies |
|---|---|---|---|
| Before the change | After the change | After the change | New rate |
| Before the change | Before the change | After the change | Old rate |
| Before the change | After the change | Before the change | Old rate |
| After the change | Before the change | Before the change | Old rate |
| After the change | Before the change | After the change | New rate |
| After the change | After the change | Before the change | New rate |
In short: the rate of the side of the change date on which two of the three events fall.
The date of receipt of payment is the date the payment is entered in the books of account or credited to the bank account, whichever is earlier. But if the payment is credited to the bank account more than four working days after the date of the change, the date of credit counts (proviso to section 14).
Section 14, CGST Act, 2017. This is a reference summary, not tax advice: for a real case, read the section and confirm with a tax adviser.
Dates when GST rates changed
Each date since 1 July 2017 on which a GST rate entry for goods or services took a new rate or cess, or a notification added an entry with a rate of its own, newest first. The count is one per notification entry and rate. Dates on which entries were only re-worded at the same rate are left out, and so are concessional rates (exports, CSD canteens and the like). The counts include new entries, so the count for 22 September 2025 can be higher than the number of changed entries on GST rate changes 2025, which lists the entries whose rate changed. The notifications listed are those that took effect on that date and changed or added these entries; a date with a list of its own links to it.
Worked examples
The rate of 4 codes the day before a change and from the day of the change, read from the dataset the way the app reads a code, with the notification and entry. If the supply, invoice and payment fall on both sides of the date, the section 14 table above decides which of the two rates applies.
| Item and code | What the new entry covers | The day before | From the change date |
|---|---|---|---|
Cement2523 | If you sell Portland, aluminous, slag, super sulphate or similar hydraulic cement, coloured or not, or as clinker, GST is 18%. | 28% 21 September 2025 01/2017-CT(R), entry 18 | 18% 22 September 2025 9/2025-CT(R), entry 9 |
Toothpaste3306 | If you sell toothpaste, GST is 5%. | 18% 21 September 2025 41/2017-CT(R), entry 60 | 5% 22 September 2025 9/2025-CT(R), entry 246 |
Retreaded tractor tyres4012 | If you sell retreaded tractor tyres, GST is 5%. | 18% 31 October 2026 9/2025-CT(R), entry 138 | 5% 1 November 2026 2/2026-CT(R), entry 272A |
Delivery services through e-commerce apps9968 | Delivery services (other than postal and courier) have GST at 5% with no input tax credit when a supplier who need not register for GST delivers through an app or website, or when the goods delivered were sold through an app or website. | 18% 31 October 2026 15/2025-CT(R), entry 12(iii) | 5% 1 November 2026 6/2026-CT(R), entry 12(iii) |
Rate history and rate changes
- Many item pages show the item's GST rate since 1 July 2017; for example: Cement, Toothpaste. All items: HSN and SAC codes for common items.
- GST rate changes 2025: every entry GST 2.0 changed on 22 September 2025, with the old and new rate.
- GST rate changes 2026: the changes of 2026, including those from 1 November 2026.
- How to verify a GST rate in the CBIC notification, step by step.
- For CAs, auditors and tax consultants: the two rate sets of FY 2025-26 and the rate on any date with its notification.
Questions
How do I find the GST rate on an old invoice?
Use the rate in force at the invoice's time of supply: find the item's HSN or SAC code, the CBIC rate notification in force on that date and the entry for the code in it. The free BooksOn HSN app shows the rate, notification and entry for any date since 1 July 2017.
Which GST rate applies when the rate changes between the invoice and the payment?
Section 14 of the CGST Act, 2017 decides it from three events, the supply, the invoice and the payment: the rate of the side of the change date on which two of them fall. For example, goods supplied and invoiced before the change but paid for after it take the old rate.
On which dates did GST rates change?
The table on this page lists the 32 dates since 1 July 2017 on which GST rate entries took a new rate or were added, with their notifications. The largest round was on 22 September 2025, with 431 entries changed or added.
BooksOn is not an official government source and is not affiliated with CBIC or GSTN. CBIC notifications are the authority; this guide is a reference, not tax advice.
