CGST & IGST Acts, 2017 · Tariff SchedulesIndirect Tax · HSN/SAC ClassificationGST 2.0 Reforms & CBIC Notifications
GST 2.0 Slabs, Composition & Tariff Schedules
Statutory tariff schedules covering the multi-tier GST architecture (0%, 5%, 12%, 18%, 28%), Section 10 Composition schemes, Reverse Charge Mechanism (RCM), and Input Tax Credit (ITC) eligibility rules.
Governing Statutory Reference: Central Goods & Services Tax Act, 2017 (Sections 7, 9, 10, 16, 17(5)) & Integrated GST Act, 2017.
0% – 28%
4-Tier Standard Slabs
0%, 5%, 12%, 18%, 28%
3% / 0.25%
Precious Metals & Gems
Gold, Silver, Diamonds
1% / 5% / 6%
Section 10 Composition
Traders, Food & Services
₹5.0 Crore
E-Invoicing Threshold
Mandatory B2B E-Invoicing
GST Statutory Tariff Matrix
Filter by supply schedule, HSN/SAC classification, composition schemes, and reverse charge mechanisms.
| GST Rate Slab | HSN / SAC Citation | CGST + SGST / IGST | Representative Goods & Services | Compensation Cess / ITC Notes |
|---|---|---|---|---|
| 0% (Nil / Exempt) | HSN 01-21 / SAC 9992 | 0% CGST + 0% SGST IGST: 0% | Essential unbranded food grains, fresh fruits & vegetables, fresh milk, curd, eggs, bread, salt, education services, healthcare services, individual life/health insurance policies. | Nil Cess |
| 5% (Essential) | HSN 0401-2202 / SAC 9963 | 2.5% CGST + 2.5% SGST IGST: 5.0% | Packaged food items, skimmed milk powder, fish fillet, tea, coffee, spices, edible oils, sugar, life-saving drugs & medicines, domestic LPG, economy class air travel, railway travel (AC class), normal restaurants. | Nil Cess (Except Coal @ ₹400/MT) |
| 12% (Standard I) | HSN 0405, 8443 / SAC 9963 | 6.0% CGST + 6.0% SGST IGST: 12.0% | Butter, cheese, ghee, frozen meat products, fruit juices, namkeen, ayurvedic medicines, sewing machines, diagnostic kits, business class air travel, state-run lotteries. | Nil Cess |
| 18% (Standard II - Main) | HSN 3305, 8471 / SAC 9982-84 | 9.0% CGST + 9.0% SGST IGST: 18.0% | Default standard rate for most commercial goods and services: Capital goods, machinery, electronics, computers, IT services, telecom, financial services, legal/accounting consultancy, air-conditioned restaurants with liquor license, hotel rooms. | Nil Cess |
| 28% (Luxury & De-merit) | HSN 2402, 8703 / SAC 9996 | 14.0% CGST + 14.0% SGST IGST: 28.0% | Luxury motor vehicles, high-end motorcycles (>350cc), yachts, private aircraft, racing cars, aerated drinks with sugar, tobacco products, pan masala, betting, casino, online real-money gaming. | Applicable Compensation Cess (1% to 290% / ₹4170 per 1000 sticks) |
| 3% (Precious Metals) | HSN 7108, 7113 | 1.5% CGST + 1.5% SGST IGST: 3.0% | Gold, silver, platinum, precious metal articles, jewellery and goldsmith wares. | Nil Cess |
| 0.25% (Special) | HSN 7102, 7103 | 0.125% CGST + 0.125% SGST IGST: 0.25% | Rough diamonds, cut & polished precious stones, semi-precious stones. | Nil Cess |
| 1% (Composition) | Section 10(1) CGST | 0.5% CGST + 0.5% SGST IGST: N/A | Eligible manufacturers and traders under Section 10 of CGST Act (Turnover up to ₹1.5 Cr). | No ITC / No Tax Invoice |
| 5% (Composition) | Section 10(1)(b) CGST | 2.5% CGST + 2.5% SGST IGST: N/A | Restaurants not serving alcoholic beverages under Section 10(1)(b) of CGST Act. | No ITC / No Tax Invoice |
| 6% (Composition) | Section 10(2A) CGST | 3.0% CGST + 3.0% SGST IGST: N/A | Small service providers under Section 10(2A) of CGST Act (Turnover up to ₹50 Lakh). | No ITC / No Tax Invoice |
| 18% (RCM) | SAC 9982 / 9965 (Sec 9(3)) | 9.0% CGST + 9.0% SGST IGST: 18.0% | Legal services by advocates, GTA transport services, director remuneration paid by companies. | Tax payable by recipient in cash |
0% (Nil / Exempt)HSN 01-21 / SAC 9992
Essential unbranded food grains, fresh fruits & vegetables, fresh milk, curd, eggs, bread, salt, education services, healthcare services, individual life/health insurance policies.
CGST/SGST: 0%/0%IGST: 0%
5% (Essential)HSN 0401-2202 / SAC 9963
Packaged food items, skimmed milk powder, fish fillet, tea, coffee, spices, edible oils, sugar, life-saving drugs & medicines, domestic LPG, economy class air travel, railway travel (AC class), normal restaurants.
CGST/SGST: 2.5%/2.5%IGST: 5.0%
12% (Standard I)HSN 0405, 8443 / SAC 9963
Butter, cheese, ghee, frozen meat products, fruit juices, namkeen, ayurvedic medicines, sewing machines, diagnostic kits, business class air travel, state-run lotteries.
CGST/SGST: 6.0%/6.0%IGST: 12.0%
18% (Standard II - Main)HSN 3305, 8471 / SAC 9982-84
Default standard rate for most commercial goods and services: Capital goods, machinery, electronics, computers, IT services, telecom, financial services, legal/accounting consultancy, air-conditioned restaurants with liquor license, hotel rooms.
CGST/SGST: 9.0%/9.0%IGST: 18.0%
28% (Luxury & De-merit)HSN 2402, 8703 / SAC 9996
Luxury motor vehicles, high-end motorcycles (>350cc), yachts, private aircraft, racing cars, aerated drinks with sugar, tobacco products, pan masala, betting, casino, online real-money gaming.
CGST/SGST: 14.0%/14.0%IGST: 28.0%
3% (Precious Metals)HSN 7108, 7113
Gold, silver, platinum, precious metal articles, jewellery and goldsmith wares.
CGST/SGST: 1.5%/1.5%IGST: 3.0%
0.25% (Special)HSN 7102, 7103
Rough diamonds, cut & polished precious stones, semi-precious stones.
CGST/SGST: 0.125%/0.125%IGST: 0.25%
1% (Composition)Section 10(1) CGST
Eligible manufacturers and traders under Section 10 of CGST Act (Turnover up to ₹1.5 Cr).
CGST/SGST: 0.5%/0.5%IGST: N/A
5% (Composition)Section 10(1)(b) CGST
Restaurants not serving alcoholic beverages under Section 10(1)(b) of CGST Act.
CGST/SGST: 2.5%/2.5%IGST: N/A
6% (Composition)Section 10(2A) CGST
Small service providers under Section 10(2A) of CGST Act (Turnover up to ₹50 Lakh).
CGST/SGST: 3.0%/3.0%IGST: N/A
18% (RCM)SAC 9982 / 9965 (Sec 9(3))
Legal services by advocates, GTA transport services, director remuneration paid by companies.
CGST/SGST: 9.0%/9.0%IGST: 18.0%
GST Supply Invoice & Cash Liability Simulator
Compute CGST/SGST vs IGST output tax, compensation cess, and net cash payable after Input Tax Credit (ITC) offset.
Base supply value before taxes
Select applicable statutory slab
Applicable on luxury vehicles, tobacco, etc.
Eligible GSTR-2B credit balance
GST Invoice & Tax SummaryIntra-State Supply
Total Invoice Amount (Gross)
₹5,90,000
Taxable Value:₹5,00,000
CGST (9%):₹45,000
SGST (9%):₹45,000
Total Output GST:₹90,000
Less: Eligible ITC:- ₹45,000
Net Cash Payable:₹45,000
Section 17(5) Blocked ITC
Blocked Input Tax Credit Restrictions
ITC is strictly ineligible on motor vehicles (seating capacity ≤ 13 persons), food and beverages, outdoor catering, health insurance, and personal club memberships.
Mandatory GST Reversal
Rule 86B 1% Cash Payment
1% Minimum Cash Tax Payment Rule
Businesses with monthly taxable supply > ₹50 Lakh must discharge at least 1% of total output tax liability through the Electronic Cash Ledger, barring specified exemptions.
CBIC Anti-Evasion Rule
E-Invoicing & E-Way Bill
Mandatory Real-Time Portal Generation
B2B e-invoices with IRN / QR code are mandatory for entities exceeding ₹5 Crore turnover. E-Way Bills are legally required for consignment movements exceeding ₹50,000.
Statutory Logistics & Billing
Institutional GST Audit, ITC 2B Reconciliation & Department Representation
CSNR & Associates provides automated GSTR-2B monthly reconciliation, Section 73/74 show-cause notice resolution, GST annual return (GSTR-9/9C) certification, and DGGI appeal filings.