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GST Instrument Directory

GST Rate, Exemption, RCM and Cess Instruments

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

Legal cut-off: 19 July 2026Robots: index,followReviewed by CA Nikhil Gupta and Kajri Singh, 28 July 2026

Each card below opens the actual operative CBIC notification (or the correct family of notifications) that currently sets a GST rate, exemption, reverse-charge treatment or cess for a given supply - not a summary that paraphrases the rate without naming its legal source. Use this directory when you need to CITE the instrument itself (for a filing, an audit note or a client memo), not just look up a rate number. The listing separates CURRENT instruments (in force now) from LEGACY/HISTORICAL ones (superseded but still relevant for a past-period return or dispute), and central instruments from their integrated-tax, State/UT and cess counterparts, since the SAME transaction can be governed by more than one of these simultaneously.

Current-law status: reviewed 28 July 2026, legal cut-off 19 July 2026 - instrument numbers and effective dates were current as of this review; always confirm against the CBIC source directly since GST rate notifications are amended frequently. Disclaimer: this directory is an educational aid to locating the correct legal instrument, not a substitute for reading the notification text itself or for professional advice on a specific transaction.

09/2025-Central Tax (Rate)

Current central goods-rate base from 22 September 2025

For related guidance and tools, visit the GST Law & Practice Hub.

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10/2025-Central Tax (Rate)

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

Use the HSN / Goods GST Rate Finder to apply these points to your figures.

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19/2025-Central Tax (Rate)

Tobacco and pan-masala rate changes from 1 February 2026

For the connected rule or filing step, see Compensation Cess — Section 3: Projected growth rate.

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01/2026-Central Tax (Rate)

Heading 2202 beverage classification changes dated 30 April 2026

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01/2017-Central Tax (Rate)

Historical goods rate base before 22 September 2025

For the connected rule or filing step, see GST Rate and Cess Calculator.

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02/2017-Central Tax (Rate)

Historical nil/exempt goods base

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04/2017-Central Tax (Rate) family

Specified goods under reverse charge

When you are ready for the next step, see Find the GST rate. See the law behind it..

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11/2017-Central Tax (Rate)

Taxable service rates and conditions

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12/2017-Central Tax (Rate)

Service exemptions

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13/2017-Central Tax (Rate)

Reverse charge on services

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14/2017-Central Tax (Rate)

Specified service treatment family

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15/2017-Central Tax (Rate)

Specified service treatment family

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17/2017-Central Tax (Rate)

Electronic commerce operator liability under section 9(5)

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05/2025-Central Tax (Rate)

Amendments to service rate notification implementing 55th Council recommendations

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06/2025-Central Tax (Rate)

Amendments to service exemption notification

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07/2025-Central Tax (Rate)

Amendments to service RCM notification

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08/2025-Central Tax (Rate)

Amendments to ECO liability notification

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09/2025-Integrated Tax (Rate)

Current inter-State goods-rate schedule

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10/2025-Integrated Tax (Rate)

Current inter-State nil/exempt goods family

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

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

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UTGST rate counterparts

Union Territory tax rate and exemption instruments

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State/UT rate counterparts

Local SGST rate and exemption instruments

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01/2017-Compensation Cess (Rate) and amendments

Compensation cess on specified goods

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03/2025-Compensation Cess (Rate)

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

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Health Security se National Security Cess framework

Separate 2026 levy for specified goods/processes

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Customs Tariff, IGST and exemption notifications

Imports of goods

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Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Official starting point: www.gstcouncil.gov.in

Official sources