BooksOn HSN is not a government app.It is an independent app by ARISHIMETO Technologies Private Limited. It is not affiliated with, endorsed by, or representing the Government of India, the Central Board of Indirect Taxes and Customs (CBIC), the GST Council or the Goods and Services Tax Network (GSTN), and it is not an official publication.
Official sources
The HSN/SAC codes and GST rates in the app are compiled from documents published by the Government of India:
- CBIC Tax Information Portal — taxinformation.cbic.gov.in: Central Tax (Rate) notifications, exemption notifications, Compensation Cess (Rate) notifications, and circulars.
- CBIC GST portal — cbic-gst.gov.in: GST rate schedules and notification archives.
- The Customs Tariff (First Schedule) for the HSN chapter, heading and sub-heading structure, and the scheme of classification of services for SAC codes.
Every rate card in the app names the notification, its date and the entry number that the rate comes from, and a button opens that notification on the CBIC portal so you can read the original.
What the data covers
- GST rates for goods and services as on any date from 1 July 2017, replayed from the rate notifications and their amendments. This includes the GST 2.0 schedules in force from 22 September 2025 (Notifications 9/2025 and 10/2025-Central Tax (Rate)) and later changes.
- CGST, SGST/UTGST, IGST and compensation cess, with the schedule and any condition an entry applies under. Where two rates apply to the same code under different conditions, the card shows both instead of guessing.
- Exemptions, concessions and per-code rules (reverse charge, e-commerce operators, composition) where notified.
The app lists every notification in its dataset with how far it has been entered (About → Notifications in this dataset). The home screen and every card show the dataset version, its publication date and the latest notification it includes.
In numbers: dataset version 11, published 8 November 2026, up to Notification 10/2026-Central Tax (Rate) of 27 October 2026 (in force from 1 November 2026). This website uses this release, and app version 1.0.5 has it built in; app version 1.0.4 has dataset version 8 built in and downloads this release as a data update. Earlier app versions do not download updates; version 1.0.3 has dataset version 7.
| What | Count | Detail |
|---|---|---|
| HSN codes (goods) | 21,782 | 98 chapters, 1,347 headings (4 digits), 5,773 sub-headings (6 digits) and 14,564 tariff items (8 digits) |
| SAC codes (services) | 681 | Chapter 99, 31 headings (4 digits) and 649 service codes (6 digits) |
| Rate rows | 7,327 | 6,698 for goods and 629 for services. Each row is one rate for a code or a group of codes over a period, with its notification, date and entry number; together they cite 142 notifications. |
| Notifications listed | 270 | Issued from 27 June 2017 to 27 October 2026: 220 Central Tax (Rate) notifications with their corrigenda, 21 Compensation Cess (Rate), 11 Integrated Tax (Rate), 17 Central Tax notifications (9 on the composition scheme and 8 on procedure, such as registration and tax deducted at source for sellers and buyers of scrap, and e-invoicing), and the Press Information Bureau's FAQ on the 56th GST Council meeting. 12 amendments are listed but not yet entered row by row. |
| Per-code rules | 286 | 96 bars on refund of unutilised input tax credit (section 54(3)), 82 reverse charge, 24 on registration of sellers of scrap and used cooking oil whose sales are all under reverse charge, 24 on tax deducted at source (section 51) by registered buyers of these goods, 17 composition rates, 16 composition exclusions, 12 "same rate as like goods", 11 tax paid by e-commerce operators and 4 compensation cess concessions |
| Codes under several entries | 5,699 | For 3,858 eight-digit HSN and six-digit SAC codes, the entry the code most likely falls under (538 of them settled by hand); for 1,841, the question that decides the rate (price, packing, size or a condition) |
| Plain-language sentences | 2,706 | One for each rate entry and rule, each in English, Hindi and Tamil |
How the data is compiled and checked
- Each notification is transcribed from the official text into structured tables, entry by entry.
- Amendments are applied in date order to build the rate that was in force on each date.
- Automated checks reject any rate that cites a notification not in the registry, and flag conflicting or incomplete entries.
- Entries are reviewed against the notification text; a chartered accountant review pack is kept for sampling.
- Each dataset release is versioned and digitally signed; the app installs only signed releases. See dataset updates.
Corrections log
Corrections to the rate data, newest first, with the dataset release that carries each one. The app has the corrections of datasets 6 and 7 from version 1.0.2, those of dataset 8 from version 1.0.4 (released on Google Play on 1 November 2026 and on Galaxy Store on 2 November 2026) and those of datasets 9, 10 and 11 from version 1.0.5 (on Google Play since 9 November 2026); version 1.0.4 gets those of datasets 9, 10 and 11 as a data update from this website. The log starts with dataset 6; earlier corrections are not logged.
| Date | What was wrong | What it is now | Notification |
|---|---|---|---|
| 8 Nov 2026 (dataset 11) | Solar cells and panels (8541 42, 8541 43 and the old 8541 40 11 and 8541 40 12), photovoltaic generators (8501 71, 8501 72, 8501 80), solar-energy gadgets (8543 70 92, 8543 89 92), wind turbines (8412 80 30) and wind-powered generating sets (8502 31) showed 18%, the rate of their heading: the renewable energy devices entry is printed for the whole chapter, and the heading's own entry hid it. | 5%, as renewable energy devices (12% before 22 September 2025). | 9/2025-CT(R), entry 437 (before: 8/2021-CT(R), entry 201A) |
| 3 Nov 2026 (dataset 10) | Transport of export goods by air and by sea, from a customs station in India to a place outside India (SAC 9965): the Nil exemptions were shown as still in force. 7/2021-CT(R) had last extended them to 30 September 2022, and no later notification extended them again. | They end on 30 September 2022; the Nil rate is shown up to that date only. | 12/2017-CT(R), entries 19A and 19B, as amended by 7/2021-CT(R) |
| 3 Nov 2026 (dataset 10) | The plain-language sentences for metered cabs and autos from 1 January 2022 left out e-rickshaws, which the entry names; the Hindi and Tamil sentences for this entry and for non-AC hired vehicles and route buses did not read naturally. | They name e-rickshaws, and the Hindi and Tamil sentences say plainly that the exemption does not apply when the ride is booked through a notified app. The rates did not change. | 12/2017-CT(R), entries 15 and 17, as amended by 16/2021-CT(R) |
| 1 Nov 2026 (dataset 9) | Legal services (SAC 9982 and 9991), from 1 October 2019: in the exemption, the clauses for advocates and for senior advocates still gave the turnover limit for business clients as ₹20 lakh (₹10 lakh in special category states). 21/2019-CT(R) replaced those words wherever they occur; only the arbitral tribunal clause had been changed. | All three clauses give the limit as the turnover up to which a business need not register for GST (the GST registration limit). The rate shown did not change (Nil). | 12/2017-CT(R), entry 45, as amended by 21/2019-CT(R) |
| 1 Nov 2026 (dataset 9) | Long-term lease (30 years or more) of industrial plots (SAC 9972), from 1 January 2020: the Explanation to the exemption still asked for 50% or more government ownership of the entity. 28/2019-CT(R) changed 50 to 20 at both places; only the main text of the entry had been changed. | Both places say 20% or more. The rate shown did not change (Nil). | 12/2017-CT(R), entry 41, as amended by 28/2019-CT(R) |
| 1 Nov 2026 (dataset 9) | Side services of electricity companies to their consumers, such as meter rent, meter testing and new connections (SAC 9969 and 9986), from 16 January 2025: the exemption still said "electricity transmission and distribution utilities" at its second place. 6/2025-CT(R) replaced "transmission and distribution" with "transmission or distribution" wherever it occurs; only the first place had been changed. | Both places say "transmission or distribution". The rate shown did not change (Nil). | 12/2017-CT(R), entry 25A, as amended by 6/2025-CT(R) |
| 1 Nov 2026 (dataset 9) | The list of notifications showed 6/2024-CT(R) (reverse charge on metal scrap) and 9/2024-CT(R) (reverse charge on renting of shops, offices and other non-residential property) in force from 8 October 2024, the day they were issued. | In force from 10 October 2024, as each notification says. The reverse charge they bring in was already shown from 10 October 2024. | 6/2024-CT(R); 9/2024-CT(R) |
| 1 Nov 2026 (dataset 9) | Doubled brackets in the notification text: "((iii)" in the legal services entry from 25 January 2018, and "[[other than" in the entry for monitors and television sets (8528) from 27 July 2018 to 21 September 2025. | One bracket, as printed in the notification. | 12/2017-CT(R), entry 45; 01/2017-CT(R), Schedule IV, entry 154 (wording only) |
| 1 Nov 2026 (dataset 9) | The plain-language sentences for legal services from 25 January 2018 left out the exemption for an advocate or law firm, other than a senior advocate, serving other advocates or law firms; the one from 1 October 2019 said businesses with turnover "below" the GST registration limit. | They include it, and say "up to" the registration limit, as the entry does. | 12/2017-CT(R), entry 45, as amended by 2/2018-CT(R) and 21/2019-CT(R) |
| 1 Nov 2026 (dataset 9) | The plain-language sentences for reverse charge on goods transport by road, from 1 July 2017 and from 22 August 2017, left out co-operative societies, which the entry lists among the customers who pay the GST. | They name co-operative societies, as the sentences for the later versions of the entry do. | 13/2017-CT(R), entry 1; 22/2017-CT(R) |
| 1 Nov 2026 (dataset 9) | Hindi and Tamil sentences: for cement, both said "coloured" where the entry says "whether or not coloured", and the Tamil one said aluminium for aluminous; the Hindi sentences for tractor brake, clutch and silencer assemblies could be read as covering every tractor part. | Corrected. The Hindi sentences for retreaded tyres, delivery services and tractor radiators, and the Tamil one for retreaded tyres, were also reworded to read more clearly. The rates did not change. | None (wording) |
| 30 Oct 2026 (dataset 8) | Rear tractor tyre tubes (4013 90 41) showed the entries for other inner tubes of heading 4013, which leave them out, beside the 5% entry for bicycle tubes: 18% from 22 September 2025, and 28% from 1 July to 14 November 2017. | Their own entry, printed under 4011 for rear tractor tyres and rear tractor tyre tubes: 5% from 22 September 2025; 18% from 1 July 2017 to 21 September 2025. | 9/2025-CT(R), Schedule I, entry 269; 01/2017-CT(R), Schedule III, entry 121 |
| 30 Oct 2026 (dataset 8) | Roller chain (7315 11), other articulated link chain (7315 12) and their parts (7315 19) cited the entry for chain of 7315 20, 7315 81, 7315 82, 7315 89 and 7315 90, which does not cover them. | The residual entry for goods not specified elsewhere: 18%, the same rate as before. | 9/2025-CT(R), Schedule II, entry 639 (entry 293 was cited); 01/2017-CT(R), Schedule III, entry 453, to 21 September 2025 (entry 229 was cited) |
| 30 Oct 2026 (dataset 8) | In the HSN list, heading 8457 (machining centres) carried the text of 8456 (machine-tools working by laser, ultrasonic, electro-discharge and similar processes), and 8461 (planing, shaping, slotting, broaching, gear cutting and sawing machines) the text of 8460 (grinding and finishing machines); 8459 excluded lathes "of heading 8457", and 8460 gear machines "of heading 8460". | Each heading carries its own Customs Tariff text; 8459 refers to heading 8458 and 8460 to heading 8461. The rates shown did not change (18%, 9/2025-CT(R), Schedule II, entries 443, 445, 446 and 447). | None (code descriptions, not a rate notification) |
| 30 Oct 2026 (dataset 8) | Typing slips in the HSN list's text for headings 8456, 8459, 8466, 8480 and 3503 (gelatin): words run together, split or left out, "treading" for "threading", colons for semicolons, and casein glues "of heading 3500" instead of 3501. | Corrected to the Customs Tariff text. | None (wording) |
| 19 Oct 2026 (dataset 7) | Building bricks, fly ash bricks and blocks, bricks of fossil meals and earthen or roofing tiles: 12% was shown only as an optional concession beside another rate. | 12% is shown as the rate in force from 22 September 2025. | 14/2025-CT(R), entries 1–4 |
| 19 Oct 2026 (dataset 7) | Electrically operated vehicles (8702 40, 8703 80, 8704 60, 8711 60) showed the 18% and 40% motor-vehicle entries copied there for compensation cess; the 5% entry did not show. | 5%. | 9/2025-CT(R), Schedule I, entry 441 |
| 19 Oct 2026 (dataset 7) | Cars of 8703 21, 8703 22 and 8703 31 showed only the 18% entry for small cars. | Also the 40% entry for other cars and the 18% entries for ambulances and three-wheelers; the card asks which applies. | 9/2025-CT(R), Schedule III entry 5; Schedule II entries 533, 534, 535 and 537 |
| 19 Oct 2026 (dataset 7) | Footwear of headings 6401 to 6405 showed the heading's own 18% entry; the 5% entry for footwear up to ₹2,500 a pair, printed for chapter 64, was hidden behind it. | The card asks the sale value: 5% up to ₹2,500 a pair, 18% above. | 9/2025-CT(R), Schedule I, entry 392 |
| 19 Oct 2026 (dataset 7) | Goods transport agency services (SAC 9967 91) did not show the GTA entries, which the notifications print under heading 9965. | The GTA entries (5% or 18%, by the option chosen and input tax credit) and the GTA exemptions are shown. | 11/2017-CT(R), entry 9(iii), as amended by 15/2025-CT(R); 12/2017-CT(R), entries 21, 21A and 21B |
| 19 Oct 2026 (dataset 7) | Codes printed with a space inside them (5605 0010, 7323 9410, 38 08 93) were read as two codes: the gibberellic acid entry (12%, 25 January 2018 to 21 September 2025) also showed on chapter 08 (fruit and nuts) and chapter 93, and the real zari thread and ghamella entries did not show on their own codes. | Each is read as one tariff item: 5605 00 10 (real zari thread), 7323 94 10 (ghamella), 3808 93 (gibberellic acid). | 06/2018-CT(R), Schedule II entry 59 and Schedule III entry 236A; 34/2017-CT(R), Schedule I entry 218A; 9/2025-CT(R), Schedule II entry 302 |
| 19 Oct 2026 (dataset 7) | Codes with a narrow entry of their own did not show their heading's general entries: namkeens (2106 90), nuclear grade sodium (2805 11), feed-grade DCP (2835), heavy water (2845), police walkie-talkies (8525 60). | The heading's general entries are shown beside the narrow one. | 9/2025-CT(R) and 10/2025-CT(R) |
| 19 Oct 2026 (dataset 7) | Braille paper and Braille typewriters did not show the 5% entry for goods for persons with disabilities. | 5% entry shown. | 9/2025-CT(R), Schedule I, entry 478 |
| 18 Oct 2026 (dataset 6) | Petrol, diesel and aviation turbine fuel showed the 18% entry for other petroleum oils; crude oil and natural gas were not marked as outside GST. | All five are marked outside GST: GST applies to them only from a date the GST Council recommends. | Section 9(2), CGST Act, 2017 (the 18% was 9/2025-CT(R), Schedule II, entry 29) |
| 18 Oct 2026 (dataset 6) | HSN 9807 (lottery, betting, casinos, horse racing, online money gaming) showed no rate: the entries are printed for "any chapter", not for 9807. | Linked to 9807: 40% for specified actionable claims, and the Nil entry for lottery supplied by persons other than a State Government, Union territory or local authority. | 9/2025-CT(R), Schedule III, entry 13; 10/2025-CT(R), entry 168 |
| 18 Oct 2026 (dataset 6) | Safety matches (3605 00 10), 1 July 2017 to 31 March 2020: only the 5% entry for handmade safety matches showed. | The 18% entry for other matches is shown beside it. | 01/2017-CT(R), Schedule III entry 73 (and Schedule I entry 187) |
| 18 Oct 2026 (dataset 6) | The exclusions in 2/2019-CT(R) (ice cream, pan masala, tobacco) were worded as barring the regular composition scheme. | Worded as barring the 6% option under 2/2019-CT(R). | 2/2019-CT(R) |
| 18 Oct 2026 (dataset 6) | 29 headings that the Harmonized System has deleted (for example 4818 40, 6908, 9009) picked up an unrelated rate from their chapter; master codes that had lost a leading 0 (for example 802901 for betel nuts) pointed to the wrong heading. | Each points to the heading that replaced it, or to its real heading. | None (code structure, not a rate notification) |
| 18 Oct 2026 (dataset 6) | The plain-language sentence for tissue paper listed baby napkins (9619). | It no longer does. | None (wording) |
Sources for this log: the dataset release notes and change history kept with the data. Codes are shown as in the Customs Tariff; "CT(R)" means Central Tax (Rate).
Disclaimer
BooksOn HSN is a free search aid. It suggests a code, a rate and the notification entry they come from. It is not legal, tax, accounting or professional advice. Classification and the applicable rate depend on facts the app cannot know, such as the nature of the supply, packaging, value thresholds, the conditions of the entry, the recipient, the place of supply and the date of supply.
Before you classify a supply, issue an invoice, file a return or claim input tax credit, confirm the code and rate from the notification on the government portal and, where appropriate, consult a qualified professional. Rates change; a rate shown as in force may have been amended, superseded or clarified after the dataset was published. The decision and the responsibility are yours. ARISHIMETO Technologies Private Limited and BooksOn accept no liability for decisions taken using the app. The full terms are in the Terms & Conditions.
Found an error?
Write to support@bookson.in with the subject "Rate report": the code, the date, the rate shown, and the notification and entry you believe apply. We check the report against the notification, and a confirmed error is corrected in the next dataset release and added to the corrections log. See reporting a wrong or missing rate.
