GST Rate for Services - Updated 2026 Slab & HSN Details

Understanding Services and GST in India

Goods and Services Tax (GST) is a comprehensive tax system that has been implemented in India to simplify the indirect tax structure. Under GST, services are taxed based on the value of the service provided. There is no single GST rate for services. The rate depends on the specific SAC entry: exempt services are nil-rated under Notification No. 12/2017-Central Tax (Rate), others are 5% or 18%, and the 12% service slab was removed with effect from 22 September 2025. Heading 9983 — "Other professional, technical and business services" — is taxed at 18% (9% CGST + 9% SGST) under Schedule III, Sl. No. 21 of Notification No. 11/2017-Central Tax (Rate), except selling of space for advertisement in print media, which is 5%. The HSN/SAC code for services is 9983, and the effective date of the rate is July 1, 2017.

The GST rate for services is as follows:

HSN/SAC Code	Service Description	GST Rate (%)	Effective Date
9983	Other professional, technical and business services	18	July 1, 2017

To calculate the GST amount for a service, you can use the following calculator widget:

Calculate GST

function calculateGST() { var basePrice = document.getElementById("basePrice").value; var gstRate = 0.18; var gstAmount = basePrice * gstRate; document.getElementById("gstAmount").innerHTML = "GST Amount: ₹" + gstAmount.toFixed(2); }

Detailed Tax Breakdown for Services

Composition vs Regular Scheme

The GST regime provides two schemes for taxpayers: the composition scheme and the regular scheme. The composition scheme is a simplified scheme that allows taxpayers to pay a fixed percentage of their turnover as GST, without having to maintain detailed records of their transactions. The regular scheme, on the other hand, requires taxpayers to maintain detailed records of their transactions and pay GST on the value of their supplies.

The tax breakdown for services under the composition scheme is as follows:

Turnover (₹)	GST Rate (%)	GST Amount (₹)
Up to 50 lakhs	1	Up to 50,000
50 lakhs to 1 crore	2	50,000 to 2 lakhs

The tax breakdown for services under the regular scheme is as follows:

Value of Supply (₹)	GST Rate (%)	GST Amount (₹)
Up to 1,000	18	Up to 180
1,000 to 10,000	18	180 to 1,800

Comparison with Pre-GST Tax Regime

Service Tax vs GST

Prior to the implementation of GST, services were taxed under the Service Tax regime. The Service Tax rate was 15%, and it was levied on the value of the service provided. The GST regime replaced the Service Tax regime. Most professional, technical and business services sit at 18%, but the rate for any particular service follows its own SAC entry rather than a blanket 18%.

The following table compares the tax rates for services under the pre-GST and GST regimes:

Tax Regime	Tax Rate (%)	Effective Date
Service Tax	15	June 1, 2015
GST	18	July 1, 2017

Frequently Asked Questions

Input Tax Credit and Compliance

The following are some frequently asked questions regarding input tax credit and compliance for services:

• What is input tax credit? Input tax credit is the credit available to a taxpayer for the tax paid on the inputs used in the provision of a service.
• How can I claim input tax credit? Input tax credit can be claimed by filing the GST return and providing the necessary documentation.
• What are the compliance requirements for services? The compliance requirements for services include maintaining detailed records of transactions, filing GST returns, and paying GST on the value of supplies.

Compliance Tips:

1. Ensure that you maintain detailed records of your transactions, including invoices, receipts, and payment vouchers.
2. File your GST returns on time to avoid penalties and interest.
3. Pay GST on the value of your supplies to avoid penalties and interest.

Rate position checked against the CBIC rate notifications (Notification No. 11/2017-Central Tax (Rate) and Notification No. 9/2025-Central Tax (Rate) as amended) and the GST Council's 56th meeting recommendations.