GST Rate for HSN - Updated 2026 Slab & HSN Details

Understanding HSN and GST Rates in India

The Harmonized System of Nomenclature (HSN) is an international standardized system used to classify goods for taxation purposes. In India, the HSN code is used to determine the GST (Goods and Services Tax) rate applicable to a particular product. As of the latest update, the GST rate for various products can be calculated using the following formula: GST Amount = (Base Price x GST Rate%) / 100.

For example, if the base price of a product is ₹1,000 and the applicable GST rate is 18%, the GST amount would be ₹180, and the total price would be ₹1,180. You can calculate the GST amount using our GST calculator widget below.

Base Price (₹)	GST Rate (%)	GST Amount (₹)	Total Price (₹)
1,000	18	180	1,180

Enter your base price and GST rate in the calculator widget below to calculate the GST amount and total price.

Base Price (₹): GST Rate (%): Calculate GST

function calculateGST() { var basePrice = document.getElementById("base-price").value; var gstRate = document.getElementById("gst-rate").value; var gstAmount = (basePrice * gstRate) / 100; var totalPrice = parseFloat(basePrice) + parseFloat(gstAmount); document.getElementById("gst-amount").innerHTML = "GST Amount: ₹" + gstAmount.toFixed(2); document.getElementById("total-price").innerHTML = "Total Price: ₹" + totalPrice.toFixed(2); }

HSN Code and GST Rate for Common Products in India

In India, the GST rate for various products is determined by the HSN code. The following table lists the HSN code, GST rate, and effective date for some common products:

HSN Code	Product Description	GST Rate (%)	Effective Date
0101	Live horses, asses, mules and hinnies	0	01-07-2017
0201	Meat of bovine animals, fresh or chilled	12	01-07-2017
0301	Live fish	0	01-07-2017
0401	Milk and cream, not concentrated nor containing added sugar or other sweetening matter	0	01-07-2017
0501	Human hair, unworked, whether or not washed or scoured; waste of human hair	5	01-07-2017

Special Conditions or Exemptions

Some products are exempt from GST or have special conditions. For example, products with HSN code 0101 (live horses, asses, mules, and hinnies) are exempt from GST. Similarly, products with HSN code 0401 (milk and cream, not concentrated nor containing added sugar or other sweetening matter) are also exempt from GST.

Comparison with Pre-GST Tax Regime

Prior to the introduction of GST in India, the tax regime was complex and had multiple tax rates. The pre-GST tax regime had a combination of central excise duty, value-added tax (VAT), and service tax. The GST regime has simplified the tax structure and has a single tax rate for each product.

The following table compares the pre-GST tax rates with the GST rates for some common products:

Product Description	Pre-GST Tax Rate (%)	GST Rate (%)
Live horses, asses, mules and hinnies	5-6	0
Meat of bovine animals, fresh or chilled	12-14	12
Live fish	5-6	0
Milk and cream, not concentrated nor containing added sugar or other sweetening matter	4-5	0
Human hair, unworked, whether or not washed or scoured; waste of human hair	10-12	5

Key Differences Between Pre-GST and GST Regime

The key differences between the pre-GST and GST regime are:

• Simplified tax structure: The GST regime has a single tax rate for each product, whereas the pre-GST regime had multiple tax rates.
• Increased tax base: The GST regime has a broader tax base, covering all goods and services, whereas the pre-GST regime had a narrower tax base.
• Reduced tax evasion: The GST regime has reduced tax evasion, as it has a single tax rate and a more transparent tax system.

Frequently Asked Questions

The following are some frequently asked questions regarding HSN and GST:

What is the HSN code, and how is it used?

The HSN code is a standardized system used to classify goods for taxation purposes. It is used to determine the GST rate applicable to a particular product.

How do I calculate the GST amount and total price?

The GST amount can be calculated using the formula: GST Amount = (Base Price x GST Rate%) / 100. The total price can be calculated by adding the GST amount to the base price.

What are the special conditions or exemptions for GST?

Some products are exempt from GST or have special conditions. For example, products with HSN code 0101 (live horses, asses, mules, and hinnies) are exempt from GST.

How does the GST regime compare with the pre-GST tax regime?

The GST regime has a simplified tax structure, a broader tax base, and has reduced tax evasion compared to the pre-GST tax regime.

Compliance Tips

To ensure compliance with the GST regime, businesses should:

1. Obtain a GST registration certificate if their turnover exceeds ₹40 lakhs.
2. File GST returns on a monthly or quarterly basis, depending on their turnover.
3. Pay GST on time to avoid penalties and interest.
4. Maintain accurate records of their transactions, including invoices, receipts, and payment vouchers.
5. Conduct regular audits to ensure compliance with the GST regime.

By following these compliance tips, businesses can avoid common billing mistakes and ensure smooth compliance with the GST regime.