GST Rate Information
How GST Rate Master defines and verifies the rate fields shown against every HSN and SAC code.
Old GST rate
The GST rate that applied before 22 September 2025, under the original multi-slab structure (0%, 5%, 12%, 18%, 28%, plus compensation cess on select goods).
New GST rate
The GST rate that took effect from 22 September 2025, following the GST Council's rate rationalization that simplified most of the slab structure into two principal rates plus a higher rate for a short list of de-merit / luxury goods.
Latest GST rate
The rate applicable as of the dataset's reference date. This is checked independently rather than assumed to equal the New rate — later notifications can and do amend rates further.
How rates are assigned
GST rates are legally assigned by chapter and heading under the GST rate schedule notifications, not arbitrarily per code — most tariff items within a heading share a rate unless specifically carved out. Each record on this site is tagged with a verification status:
- Verified — rate traced to a specific chapter/heading rule with a citable notification.
- Conditional — either the rate genuinely depends on stated conditions (an ITC option, a value threshold, an exemption category), or it is the best available reading of the general rate pattern for that chapter/heading rather than an individually confirmed figure. Either way, the specific caveat is in the record's Remarks field.
- Manual review required — no rate could be reliably established for this specific code from available sources. Rather than guess, the site shows this status explicitly so you know to verify independently.
Dataset reference date: —. See the Sources page for the notifications this dataset relies on.