GST Rate Reckoner

GST Rate Reckoner is a comprehensive and updated reference that consolidates the applicable GST rates on both goods and services into one accessible resource. Designed as a quick-reference handbook, it brings together the statutory rate structure (with the relevant HSN/SAC code), exemption notifications, clarifications, and amendments in a simplified, tabular format. With the October 2025 Edition, readers can access the most recent updates, including all notifications issued up to 17-09-2025, ensuring complete alignment with current law and practice.

This reckoner reduces the complexity of GST classification and rate determination by providing an easy-to-navigate, sector-wise and service-wise listing. It is an indispensable tool for readers who require accuracy and speed in rate lookups during compliance, advisory, audits, and litigation.

This book is intended for the following audience:

• Indirect Tax Practitioners & Consultants who provide classification and compliance advice
• CFOs, Tax Managers & GST Officers managing tax incidence, pricing, and cost structures
• Accountants, Chartered Accountants, CMAs & CS Professionals engaged in return filing, reconciliations, and audits
• Lawyers & Litigation Counsels requiring authoritative rate references in disputes
• Businesses & Trade Associations that need sector-specific GST rate clarity

The Present Publication is the October 2025 Edition, incorporating Notifications issued on 17-09-2025. This book is authored by CA. Kishore Harjani with the following noteworthy features:

• Dual Coverage Separate, exhaustive reckoners for Goods and Services
• Latest Notifications Fully updated till 17-09-2025, capturing rate changes, exemptions, and clarifications
• User-friendly Layout Tabular presentation for quick GST rate retrieval
• Classification Ready HSN-wise listing for goods; Service codes with descriptions
• Practical Utility Simplifies GST classification for invoicing, ITC, compliance, and litigation
• Trusted Reference Draws on the legacy of Taxmann's authoritative GST publications

The coverage of the book is as follows:

• GST Rate Reckoner for Goods
  • HSN-wise listing of goods with applicable GST rates (0%, 5%, 12%, 18%, 28%)
  • Exemption notifications, conditions, and clarifications
  • Compensation Cess applicability
  • Footnotes with cross-references to related notifications
• GST Rate Reckoner for Services
  • Service code-wise GST rates (0%, 5%, 12%, 18%)
  • Reverse charge notifications and clarifications
  • Exemptions for education, healthcare, transport, and financial services
  • Detailed notes on conditional exemptions

The structure of the book is as follows:

• The reckoner is presented in a dual-volume format:
  • Volume 1 – GST Rates & Exemptions for Goods (HSN-wise, indexed)
  • Volume 2 – GST Rates & Exemptions for Services (Service Code-wise, indexed)
• Each entry includes:
  • Item/Service Description
  • Relevant HSN/SAC Code
  • Applicable GST Rate & Compensation Cess
  • Related Exemption/Reverse Charge Notifications
  • Notes & Clarifications