To verify a GST rate: find the item's HSN code (goods) or SAC code (services), open the CBIC rate notification in force on the invoice date — for goods from 22 September 2025, Notification 9/2025-Central Tax (Rate) (taxable goods) and 10/2025-Central Tax (Rate) (exempt goods) — find the entry for the code, read its conditions, and check for later amendments. The rate printed in a Central Tax notification is the CGST rate; total GST is twice that.
Steps
- Find the code. Get the item's HSN code (goods) or SAC code (services). The more digits you know, the easier the match: an 8-digit tariff item is matched by an entry for its heading (4 digits) or sub-heading (6 digits) too. Use the HSN code list, SAC code list or the GST Rate Finder.
- Pick the notification in force on the invoice date. Goods from 22 September 2025: 9/2025-CT(R) for taxable goods and 10/2025-CT(R) for exempt goods; tobacco and pan masala moved to 40% from 1 February 2026 by 19/2025-CT(R). Services: 11/2017-CT(R) (rates) and 12/2017-CT(R) (exemptions), as amended — for example by 15/2025-CT(R) from 22 September 2025. Invoices dated before 22 September 2025 follow the older notifications (1/2017 and 2/2017-CT(R) for goods).
- Read the right schedule. Notification 9/2025-CT(R) lists goods in schedules by CGST rate: Schedule I 2.5% (5% GST), II 9% (18%), III 20% (40%), IV 1.5% (3%), V 0.125% (0.25%), VI 0.75% (1.5%), and VII 14% (28%) for tobacco and pan masala from 22 September 2025 to 31 January 2026. State GST notifications carry the same entries; IGST is the full GST rate.
- Find the entry for your code. Search the 'Chapter, Heading, Sub-heading or Tariff item' column for your code, from the most specific (8 digits) to the broadest (4 or 2 digits), and read the description. An entry may cover only some goods under a heading — for example packed and labelled goods, a price limit, or named products. Entries for 'any chapter' apply to the goods they name, whatever the code.
- Check the conditions. Read the condition column or annexure the entry refers to: some rates apply only without input tax credit, only to certain buyers, or only when goods are pre-packaged and labelled. If your sale doesn't meet the condition, another entry (often the general rate) applies.
- Check amendments and corrections. Later notifications and corrigenda change entries — for example the corrigendum of 18 September 2025 to 9/2025-CT(R). On the CBIC tax information portal, open the notification and check its amendments; use the version in force on the invoice date.
- Record the source. Note the notification number, date, schedule and entry number with the invoice or working papers. If the rate is unclear, ask a GST practitioner or seek an advance ruling.
Example: toothpaste
Toothpaste is HSN 3306 10 20. In Notification 9/2025-CT(R), Schedule I, entry 246 covers toothpaste at 2.5% CGST, so GST is 5% (2.5% CGST + 2.5% SGST, or 5% IGST) from 22 September 2025. Before that date it was taxed at 18%. Mouthwash and other oral-hygiene products under 3306 are in Schedule II, entry 63, at 18%. See HSN code for toothpaste.
The shortcut
The free BooksOn HSN app shows, for any code and any date since 1 July 2017, the entry that applied — notification, schedule, entry number and conditions — with a one-tap link to the notification on CBIC, so you can do steps 2 to 6 in seconds and still read the source. For today's rate on the web, use the GST Rate Finder; for what changed in September 2025, see GST rate changes 2025.
Questions
Where are GST rate notifications published?
On the CBIC GST portal (cbic-gst.gov.in) and the CBIC tax information portal (taxinformation.cbic.gov.in), under Central Tax (Rate) notifications.
Why does the notification show 2.5% when GST is 5%?
Central Tax (Rate) notifications give the CGST rate. The State or Union Territory GST rate is the same, so total GST within a state is twice the CGST rate; IGST between states is the full rate.
Which notification applies to goods after GST 2.0?
From 22 September 2025, Notification 9/2025-Central Tax (Rate) for taxable goods and 10/2025-Central Tax (Rate) for exempt goods, as amended.
How do I check the GST rate on an old invoice?
Use the notification in force on the invoice date. The free BooksOn HSN app shows the rate and the notification entry for any date since 1 July 2017.
BooksOn is not an official government source. CBIC notifications are the authority; this guide explains how to read them and is not tax advice.
