HSN › GST ᱨᱮᱴ ᱥᱞᱮᱵ
ᱱᱤᱛ ᱞᱟᱹᱜᱩ GST ᱨᱮᱴ ᱥᱞᱮᱵ
22 ᱥᱮᱯᱴᱮᱢᱵᱚᱨ 2025 ᱠᱷᱚᱱ ᱢᱟᱞ ᱨᱮᱭᱟᱜ GST ᱱᱟᱶᱟ ᱨᱮᱴ ᱥᱤᱰᱭᱩᱞ ᱨᱮ ᱪᱟᱞᱟᱣ ᱮᱱᱟ (Notification 9/2025-Central Tax (Rate))᱾ ᱟᱭᱢᱟ ᱢᱟᱞ ᱱᱤᱛ ᱵᱟᱨᱭᱟ ᱢᱩᱬᱩᱛ ᱨᱮᱴ, 5% ᱟᱨ 18%, ᱨᱮ ᱦᱤᱡᱩᱜᱼᱟ, ᱟᱨ ᱰᱤᱢᱮᱨᱤᱴ ᱟᱨ ᱞᱟᱠᱡᱟᱨᱤ ᱢᱟᱞ ᱨᱮᱭᱟᱜ ᱦᱩᱰᱤᱧ ᱞᱤᱥᱴ ᱨᱮ 40%᱾
ᱢᱟᱞ ᱨᱮᱭᱟᱜ ᱨᱮᱴ
| GST | CGST + SGST | ᱪᱮᱫ ᱨᱮ (ᱢᱚᱴᱟ ᱛᱮ) |
|---|---|---|
| 5% | 2.5% + 2.5% | ᱫᱤᱱᱟᱹᱢ ᱟᱨ ᱞᱟᱹᱠᱛᱤ ᱡᱤᱱᱤᱥ, ᱟᱭᱢᱟ ᱡᱚᱢᱟᱜ, ᱨᱟᱱ |
| 18% | 9% + 9% | ᱟᱭᱢᱟ ᱢᱟᱞ ᱨᱮᱭᱟᱜ ᱥᱴᱮᱱᱰᱟᱨᱰ ᱨᱮᱴ |
| 40% | 20% + 20% | ᱰᱤᱢᱮᱨᱤᱴ ᱟᱨ ᱞᱟᱠᱡᱟᱨᱤ ᱢᱟᱞ (ᱡᱮᱞᱮᱠᱟ ᱮᱨᱮᱴᱮᱰ ᱰᱨᱤᱝᱠ, ᱢᱟᱨᱟᱝ ᱠᱟᱨ); 1 ᱯᱷᱮᱵᱽᱨᱩᱣᱟᱨᱤ 2026 ᱠᱷᱚᱱ ᱛᱟᱢᱟᱠᱩ ᱟᱨ ᱯᱟᱱ ᱢᱚᱥᱞᱟ |
| 3% | 1.5% + 1.5% | ᱥᱚᱱᱟ, ᱨᱩᱯᱟ ᱟᱨ ᱜᱟᱦᱱᱟ |
| 1.5% | 0.75% + 0.75% | ᱜᱮᱫ ᱟᱨ ᱯᱚᱞᱤᱥ ᱦᱤᱨᱟ ᱟᱨ ᱫᱟᱢᱤ ᱫᱷᱤᱨᱤ |
| 0.25% | 0.125% + 0.125% | ᱠᱟᱸᱪᱟ ᱦᱤᱨᱟ |
| ᱥᱩᱱ | 0 | ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱛᱮ ᱪᱷᱩᱴ ᱢᱟᱞ |
ᱮᱴᱟᱜ ᱯᱚᱱᱚᱛ ᱨᱮ ᱟᱠᱷᱨᱤᱧ ᱨᱮ ᱱᱚᱶᱟ ᱜᱮ ᱢᱩᱴ ᱨᱮᱴ IGST ᱞᱮᱠᱟᱛᱮ ᱞᱟᱜᱟᱜᱼᱟ᱾
ᱪᱮᱫ ᱵᱚᱫᱚᱞ ᱮᱱᱟ
- 22 ᱥᱮᱯᱴᱮᱢᱵᱚᱨ 2025 (GST 2.0): ᱢᱟᱨᱮ 12% ᱟᱨ 28% ᱨᱮᱴ ᱢᱩᱬᱩᱛ ᱢᱟᱞ ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱠᱷᱚᱱ ᱚᱪᱚᱜ ᱮᱱᱟ᱾ ᱟᱭᱢᱟ 12% ᱢᱟᱞ 5% ᱛᱮ ᱟᱨ ᱟᱭᱢᱟ 28% ᱢᱟᱞ 18% ᱛᱮ ᱪᱟᱞᱟᱣ ᱮᱱᱟ᱾
- ᱛᱤᱝᱠᱟᱹᱢ ᱢᱟᱞ ᱨᱮ 12% ᱱᱤᱛ ᱦᱚᱸ ᱢᱮᱱᱟᱜᱼᱟ: Notification 14/2025-Central Tax (Rate) ᱨᱮ ᱤᱴᱟ ᱟᱨ ᱦᱟᱹᱥᱩ ᱪᱷᱟᱹᱛ ᱴᱟᱭᱤᱞ᱾
- 1 ᱯᱷᱮᱵᱽᱨᱩᱣᱟᱨᱤ 2026: ᱢᱩᱪᱟᱹᱫ 28% ᱥᱤᱰᱭᱩᱞ ᱚᱪᱚᱜ ᱮᱱᱟ (Notification 19/2025-Central Tax (Rate))᱾ ᱛᱟᱢᱟᱠᱩ ᱟᱨ ᱯᱟᱱ ᱢᱚᱥᱞᱟ 40% ᱛᱮ, ᱵᱤᱲᱤ 18% ᱛᱮ ᱪᱟᱞᱟᱣ ᱮᱱᱟ᱾
- ᱠᱚᱢᱯᱮᱱᱥᱮᱥᱚᱱ ᱥᱮᱥ ᱟᱭᱢᱟ ᱢᱟᱞ ᱨᱮ 22 ᱥᱮᱯᱴᱮᱢᱵᱚᱨ 2025 ᱨᱮ, ᱟᱨ ᱛᱟᱢᱟᱠᱩ ᱟᱨ ᱯᱟᱱ ᱢᱚᱥᱞᱟ ᱨᱮ 1 ᱯᱷᱮᱵᱽᱨᱩᱣᱟᱨᱤ 2026 ᱠᱷᱚᱱ ᱪᱟᱵᱟ ᱮᱱᱟ᱾ 1 ᱯᱷᱮᱵᱽᱨᱩᱣᱟᱨᱤ 2026 ᱠᱷᱚᱱ ᱛᱟᱨᱤᱠᱷ ᱨᱮᱭᱟᱜ ᱥᱟᱫᱷᱟᱨᱚᱬ ᱤᱱᱵᱷᱚᱭᱤᱥ ᱨᱮ ᱥᱮᱥ ᱠᱚᱞᱚᱢ ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤᱭᱟ᱾
ᱥᱟᱨᱵᱷᱤᱥ
ᱥᱟᱨᱵᱷᱤᱥ ᱨᱮᱭᱟᱜ ᱨᱮᱴ Notification 11/2017-Central Tax (Rate) ᱛᱮ ᱴᱷᱤᱠᱚᱜᱼᱟ, ᱚᱱᱟ ᱫᱚ 22 ᱥᱮᱯᱴᱮᱢᱵᱚᱨ 2025 ᱠᱷᱚᱱ Notification 15/2025-Central Tax (Rate) ᱵᱚᱫᱚᱞ ᱠᱮᱫᱟ᱾ ᱟᱭᱢᱟ ᱥᱟᱨᱵᱷᱤᱥ 18% ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱛᱤᱝᱠᱟᱹᱢ 5% ᱨᱮ, ᱡᱟᱹᱥᱛᱤ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱵᱮᱜᱚᱨ, ᱡᱮᱞᱮᱠᱟ ᱢᱤᱫ ᱢᱟᱦᱟᱸ ᱨᱮ ₹7,500 ᱠᱷᱚᱱ ᱠᱚᱢ ᱦᱳᱴᱮᱞ ᱠᱩᱴᱩᱢ᱾ ᱥᱚᱨᱛᱚ ᱡᱚᱛᱚ ᱥᱟᱨᱵᱷᱤᱥ ᱨᱮ ᱮᱴᱟᱜ ᱞᱮᱠᱟᱱ ᱟᱨ 2026 ᱨᱮ ᱫᱚᱦᱲᱟ ᱵᱚᱫᱚᱞ ᱮᱱᱟ, ᱚᱱᱟᱛᱮ ᱵᱤᱞ ᱵᱮᱱᱟᱣ ᱞᱟᱦᱟ ᱨᱮ ᱴᱷᱤᱠ ᱮᱱᱴᱨᱤ ᱧᱮᱞ ᱢᱮ᱾
ᱱᱚᱶᱟ ᱥᱟᱦᱴᱟ ᱨᱮ ᱮᱠᱮᱞ ᱥᱞᱮᱵ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱟᱢᱟᱜ ᱟᱭᱤᱴᱮᱢ ᱨᱮᱭᱟᱜ ᱨᱮᱴ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱯᱩᱨᱟᱹ HSN ᱟᱨ ᱵᱟᱝ SAC ᱠᱳᱰ ᱟᱨ ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱨᱮᱭᱟᱜ ᱴᱷᱤᱠ ᱵᱟᱰᱟᱭ ᱨᱮ ᱟᱹᱰᱤ ᱠᱟᱱᱟ᱾ GST ᱯᱚᱨᱴᱟᱞ HSN ᱥᱟᱨᱪ ᱟᱨ ᱵᱟᱝ CBIC ᱨᱮᱭᱟᱜ ᱨᱮᱴ ᱥᱟᱦᱴᱟ ᱵᱮᱵᱷᱟᱨ ᱢᱮ, ᱟᱨ ᱵᱟᱰᱟᱭ ᱵᱟᱨ ᱮᱱᱴᱨᱤ ᱥᱮᱴᱮᱨ ᱨᱮ ᱛᱟᱦᱮᱸᱱ ᱠᱷᱟᱱ ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱠᱩᱞᱤ ᱮᱢ᱾ ᱨᱮᱴ ᱱᱚᱵᱷᱮᱢᱵᱚᱨ 2026 ᱞᱮᱠᱟᱛᱮ᱾
ᱱᱤᱛ ᱜᱮ HSN ᱟᱨ ᱵᱟᱝ SAC ᱠᱳᱰ ᱪᱮᱠ ᱢᱮ: ᱯᱷᱨᱤ, ᱞᱚᱜᱤᱱ ᱵᱟᱹᱱᱩᱜᱼᱟ᱾HSN ᱠᱳᱰ ᱯᱟᱱᱛᱮᱭᱟᱹ ᱡᱷᱤᱡ ᱢᱮ