HSN › GST ꯔꯦꯠ ꯁ꯭ꯂꯦꯕ

ꯍꯧꯖꯤꯛ ꯆꯠꯂꯤꯕ GST ꯔꯦꯠ ꯁ꯭ꯂꯦꯕ

22 ꯁꯦꯞꯇꯦꯝꯕꯔ 2025 ꯗꯒꯤ ꯃꯥꯂꯒꯤ GST ꯑꯅꯧꯕ ꯔꯦꯠ ꯁꯦꯗꯤꯎꯂꯗ ꯆꯠꯈꯤ (Notification 9/2025-Central Tax (Rate))꯫ ꯃꯥꯜ ꯌꯥꯃꯗ ꯍꯧꯖꯤꯛ ꯃꯔꯨꯑꯣꯏꯕ ꯔꯦꯠ ꯑꯅꯤ, 5% ꯑꯃꯁꯨꯡ 18% ꯗ ꯌꯥꯎꯏ, ꯑꯃꯁꯨꯡ ꯗꯤꯃꯦꯔꯤꯠ ꯑꯃꯁꯨꯡ ꯂꯛꯖꯔꯤ ꯃꯥꯂꯒꯤ ꯑꯄꯤꯀꯄ ꯂꯤꯁ꯭ꯇꯇ 40%꯫

ꯃꯥꯂꯒꯤ ꯔꯦꯠ

GST	CGST + SGST	ꯀꯔꯤꯗ (ꯑꯆꯧꯕ ꯃꯑꯣꯡꯗ)
5%	2.5% + 2.5%	ꯅꯨꯃꯤꯠ ꯈꯨꯗꯤꯡꯒꯤ ꯑꯃꯁꯨꯡ ꯃꯊꯧ ꯇꯥꯕ ꯄꯣꯠꯂꯝ, ꯆꯤꯟꯖꯥꯛ ꯀꯌꯥ, ꯍꯤꯗꯥꯛ
18%	9% + 9%	ꯃꯥꯜ ꯌꯥꯃꯗꯒꯤ ꯁ꯭ꯇꯦꯟꯗꯔꯗ ꯔꯦꯠ
40%	20% + 20%	ꯗꯤꯃꯦꯔꯤꯠ ꯑꯃꯁꯨꯡ ꯂꯛꯖꯔꯤ ꯃꯥꯜ (ꯈꯨꯗꯝꯅ ꯑꯦꯌꯔꯦꯇꯦꯗ ꯗ꯭ꯔꯤꯡꯛ, ꯑꯆꯧꯕ ꯀꯥꯔ); 1 ꯐꯦꯕ꯭ꯔꯨꯋꯥꯔꯤ 2026 ꯗꯒꯤ ꯍꯩꯊꯥ ꯑꯃꯁꯨꯡ ꯄꯥꯟ ꯃꯁꯥꯂꯥ
3%	1.5% + 1.5%	ꯁꯅꯥ, ꯂꯨꯄꯥ ꯑꯃꯁꯨꯡ ꯂꯩꯇꯦꯡ
1.5%	0.75% + 0.75%	ꯀꯛꯇꯨꯅ ꯄꯣꯂꯤꯁ ꯇꯧꯔꯕ ꯍꯤꯔꯥ ꯑꯃꯁꯨꯡ ꯃꯃꯜ ꯆꯥꯎꯕ ꯅꯨꯡ
0.25%	0.125% + 0.125%	ꯀꯥꯟꯆꯥ ꯍꯤꯔꯥ
ꯁꯨꯟꯌ	0	ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯅꯅ ꯊꯥꯗꯣꯛꯂꯕ ꯃꯥꯜ

ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯇ ꯌꯣꯟꯕꯗ ꯃꯄꯨꯡ ꯐꯥꯕ ꯔꯦꯠ ꯑꯗꯨꯃꯛ IGST ꯑꯣꯏꯅ ꯂꯧꯏ꯫

ꯀꯔꯤ ꯍꯣꯡꯈꯤꯕꯒꯦ

22 ꯁꯦꯞꯇꯦꯝꯕꯔ 2025 (GST 2.0): ꯑꯔꯤꯕ 12% ꯑꯃꯁꯨꯡ 28% ꯔꯦꯠ ꯃꯔꯨꯑꯣꯏꯕ ꯃꯥꯜ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟꯗꯒꯤ ꯂꯧꯊꯣꯀꯈꯤ꯫ 12% ꯒꯤ ꯃꯥꯜ ꯌꯥꯃꯗ 5% ꯗ ꯑꯃꯁꯨꯡ 28% ꯒꯤ ꯃꯥꯜ ꯌꯥꯃꯗ 18% ꯗ ꯆꯠꯈꯤ꯫
ꯃꯥꯜ ꯈꯔꯗ 12% ꯍꯧꯖꯤꯛꯁꯨ ꯂꯩ: Notification 14/2025-Central Tax (Rate) ꯗ ꯆꯦꯛ ꯑꯃꯁꯨꯡ ꯂꯩꯃꯥꯏꯒꯤ ꯌꯨꯃꯊꯛꯀꯤ ꯇꯥꯏꯜ꯫
1 ꯐꯦꯕ꯭ꯔꯨꯋꯥꯔꯤ 2026: ꯑꯔꯣꯏꯕ 28% ꯁꯦꯗꯤꯎꯜ ꯂꯧꯊꯣꯀꯈꯤ (Notification 19/2025-Central Tax (Rate))꯫ ꯍꯩꯊꯥ ꯑꯃꯁꯨꯡ ꯄꯥꯟ ꯃꯁꯥꯂꯥ 40% ꯗ, ꯕꯤꯔꯤ 18% ꯗ ꯆꯠꯈꯤ꯫
ꯀꯝꯄꯦꯟꯁꯦꯁꯟ ꯁꯦꯁ ꯃꯥꯜ ꯌꯥꯃꯗ 22 ꯁꯦꯞꯇꯦꯝꯕꯔ 2025 ꯗ, ꯑꯃꯁꯨꯡ ꯍꯩꯊꯥ ꯑꯃꯁꯨꯡ ꯄꯥꯟ ꯃꯁꯥꯂꯥꯗ 1 ꯐꯦꯕ꯭ꯔꯨꯋꯥꯔꯤ 2026 ꯗꯒꯤ ꯂꯣꯏꯁꯤꯟꯈꯤ꯫ 1 ꯐꯦꯕ꯭ꯔꯨꯋꯥꯔꯤ 2026 ꯗꯒꯤꯒꯤ ꯇꯥꯡꯒꯤ ꯃꯇꯝ ꯄꯨꯝꯕꯒꯤ ꯏꯅꯚꯣꯏꯁꯇ ꯁꯦꯁ ꯀꯣꯂꯝ ꯃꯊꯧ ꯇꯥꯗꯦ꯫

ꯁꯔꯚꯤꯁ

ꯁꯔꯚꯤꯁꯀꯤ ꯔꯦꯠ Notification 11/2017-Central Tax (Rate) ꯅ ꯂꯦꯞꯄꯤ, ꯃꯁꯤ 22 ꯁꯦꯞꯇꯦꯝꯕꯔ 2025 ꯗꯒꯤ Notification 15/2025-Central Tax (Rate) ꯅ ꯁꯦꯃꯗꯣꯀꯈꯤ꯫ ꯁꯔꯚꯤꯁ ꯌꯥꯃꯗ 18% ꯗ ꯂꯩ꯫ ꯈꯔ 5% ꯗ ꯂꯩ, ꯌꯥꯝꯅ ꯈꯨꯗꯛꯇ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯌꯥꯎꯗꯅ, ꯈꯨꯗꯝꯅ ꯅꯨꯃꯤꯠ ꯑꯃꯗ ₹7,500 ꯗꯒꯤ ꯍꯟꯊꯕ ꯍꯣꯇꯦꯜ ꯀꯨꯛ꯫ ꯃꯥꯌꯣꯛꯅꯕꯁꯤꯡ ꯁꯔꯚꯤꯁ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯈꯦꯠꯅꯩ ꯑꯃꯁꯨꯡ 2026 ꯗ ꯑꯃꯨꯛ ꯍꯟꯅ ꯍꯣꯡꯈꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯕꯤꯜ ꯁꯦꯝꯕꯒꯤ ꯃꯃꯥꯡꯗ ꯆꯨꯝꯕ ꯑꯦꯟꯠꯔꯤ ꯌꯦꯡꯕꯤꯌꯨ꯫

ꯄꯦꯖ ꯑꯁꯤꯗ ꯁ꯭ꯂꯦꯕ ꯈꯛꯇ ꯂꯩ꯫ ꯅꯍꯥꯛꯀꯤ ꯑꯥꯏꯇꯦꯃꯒꯤ ꯔꯦꯠ ꯃꯗꯨꯒꯤ HSN ꯅꯠꯇ꯭ꯔꯒ SAC ꯀꯣꯗ ꯃꯄꯨꯡ ꯐꯥꯕ ꯑꯃꯁꯨꯡ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯅꯒꯤ ꯆꯨꯝꯕ ꯋꯥꯐꯃꯗ ꯌꯨꯝꯐꯝ ꯑꯣꯏ꯫ GST ꯄꯣꯔꯇꯦꯜ HSN ꯁꯔꯆ ꯅꯠꯇ꯭ꯔꯒ CBIC ꯒꯤ ꯔꯦꯠ ꯄꯦꯖ ꯁꯤꯖꯤꯟꯅꯧ, ꯑꯃꯁꯨꯡ ꯋꯥꯐꯝ ꯑꯗꯨ ꯑꯦꯟꯠꯔꯤ ꯑꯅꯤꯒꯤ ꯃꯅꯥꯛꯇ ꯂꯩꯔꯕꯗꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯇ ꯍꯪꯕꯤꯌꯨ꯫ ꯔꯦꯠ ꯅꯣꯚꯦꯝꯕꯔ 2026 ꯃꯇꯨꯡ ꯏꯟꯅ꯫

ꯍꯧꯖꯤꯛꯇꯗꯨꯅ HSN ꯅꯠꯇ꯭ꯔꯒ SAC ꯀꯣꯗ ꯆꯦꯛ ꯇꯧ: ꯐ꯭ꯔꯤ, ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫HSN ꯀꯣꯗ ꯐꯥꯏꯟꯗꯔ ꯍꯥꯡꯗꯣꯛꯎ