Skip to content
FININ2MIN
GST Instrument Directory

GST Rate, Exemption, RCM and Cess Instruments

Central, integrated, State, cess and special levy instrument families.

Legal cut-off: 19 July 2026Robots: index,followAuthors: CA Nikhil Gupta and Kajri Singh

09/2025-Central Tax (Rate)

Current central goods-rate base from 22 September 2025

Open instrument

10/2025-Central Tax (Rate)

Current nil/exempt goods notification referenced in 2026 official AAR records

Open instrument

19/2025-Central Tax (Rate)

Tobacco and pan-masala rate changes from 1 February 2026

Open instrument

01/2026-Central Tax (Rate)

Heading 2202 beverage classification changes dated 30 April 2026

Open instrument

01/2017-Central Tax (Rate)

Historical goods rate base before 22 September 2025

Open instrument

04/2017-Central Tax (Rate) family

Specified goods under reverse charge

Open instrument

11/2017-Central Tax (Rate)

Taxable service rates and conditions

Open instrument

14/2017-Central Tax (Rate)

Specified service treatment family

Open instrument

15/2017-Central Tax (Rate)

Specified service treatment family

Open instrument

17/2017-Central Tax (Rate)

Electronic commerce operator liability under section 9(5)

Open instrument

05/2025-Central Tax (Rate)

Amendments to service rate notification implementing 55th Council recommendations

Open instrument

06/2025-Central Tax (Rate)

Amendments to service exemption notification

Open instrument

07/2025-Central Tax (Rate)

Amendments to service RCM notification

Open instrument

08/2025-Central Tax (Rate)

Amendments to ECO liability notification

Open instrument

09/2025-Integrated Tax (Rate)

Current inter-State goods-rate schedule

Open instrument

10/2025-Integrated Tax (Rate)

Current inter-State nil/exempt goods family

Open instrument

08/2017 to 14/2017-Integrated Tax (Rate) families

Inter-State service rates, exemptions, RCM and special treatments

Open instrument

UTGST rate counterparts

Union Territory tax rate and exemption instruments

Open instrument

State/UT rate counterparts

Local SGST rate and exemption instruments

Open instrument

01/2017-Compensation Cess (Rate) and amendments

Compensation cess on specified goods

Open instrument

03/2025-Compensation Cess (Rate)

Nil compensation cess on specified tobacco/pan-masala entries from 1 February 2026

Open instrument

Health Security se National Security Cess framework

Separate 2026 levy for specified goods/processes

Open instrument

Customs Tariff, IGST and exemption notifications

Imports of goods

Open instrument