Notification 9/2025-Central Tax (Rate)
The Seven Schedules and Their Rates
The notification is issued under section 9(1) and section 15(5) of the CGST Act, 2017 and supersedes Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017. It fixes the central tax on intra-State supplies of the goods listed in each Schedule.
The integrated tax column is read from Notification No. 9/2025-Integrated Tax (Rate) of the same date, which uses the same Schedule numbers for inter-State supplies.
| Schedule | Central tax rate | Integrated tax rate | Entries as notified on 17 September 2025 | Position on 2 October 2026 |
|---|---|---|---|---|
| Schedule I | 2.5% | 5% | 516 | 516 entries. Tariff items against S. No. 150 and 151 substituted from 1 May 2026 |
| Schedule II | 9% | 18% | 640 | 641 entries. S. No. 4A (biris) inserted from 1 February 2026 |
| Schedule III | 20% | 40% | 13 | 19 entries. S. No. 14 to 19 inserted from 1 February 2026; tariff items against S. No. 2 and 3 substituted from 1 May 2026 |
| Schedule IV | 1.5% | 3% | 15 | 15 entries, no change |
| Schedule V | 0.125% | 0.25% | 3 | 3 entries, no change |
| Schedule VI | 0.75% | 1.50% | 2 | 2 entries, no change |
| Schedule VII | 14% | 28% | 6 | Omitted from 1 February 2026 |
S. No. 639 of Schedule II is the residual entry: goods of any Chapter which are not specified in Schedule I, III, IV, V, VI or VII. The integrated tax rates are those printed in Notification 9/2025-Integrated Tax (Rate) as notified on 17 September 2025.
Calculator
Work Out the GST on Goods
Pick the Schedule your goods fall in and whether the supply is within the State or between States, then enter the taxable value.
Rates from Notification 9/2025-Central Tax (Rate) as amended up to 01/2026. Exempt goods, concessional rates under other notifications and cess are not covered. Section 170 of the CGST Act rounds tax off to the nearest rupee.
Notifications 19/2025 and 01/2026
Amendments After 17 September 2025
| Notification | Change | In force from |
|---|---|---|
| Corrigendum dated 18 September 2025 | Corrections to Notification 9/2025, carried into the text used here | With the notification |
| 19/2025-Central Tax (Rate) dated 31 December 2025 | Schedule II: S. No. 4A inserted (2403 19 21, 2403 19 29, Biris). Schedule III: S. No. 14 to 19 inserted (pan masala and tobacco products). Schedule VII and its entries omitted | 1 February 2026 |
| 01/2026-Central Tax (Rate) dated 30 April 2026, as updated by corrigendum dated 6 May 2026 | Schedule I: tariff items against S. No. 150 changed to 2202 99 21, 2202 99 29 and against S. No. 151 to 2202 99 31, 2202 99 39. Schedule III: S. No. 2 changed to 2202 91 00, 2202 99 91, 2202 99 99 and S. No. 3 to 2202 99 91, 2202 99 99 | 1 May 2026 |
The CBIC tax information portal lists no other Central Tax (Rate) notification amending Notification 9/2025 up to 2 October 2026.
516 entries
Schedule I (2.5%): Example Entries
| S. No. | Chapter / Heading / Tariff item | Description of goods | Central tax |
|---|---|---|---|
| 1 | 0101 21 00, 0101 29 | Live horses | 2.5% |
| 4 | 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk | 2.5% |
| 124 | 1905 40 00 | Rusks, toasted bread and similar toasted products | 2.5% |
| 245 | 3305 | Hair oil, shampoo | 2.5% |
| 246 | 3306 | Toothpaste | 2.5% |
| 251 | 3401 | Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes | 2.5% |
| 442 | 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 2.5% |
| 504 | 9603 21 00 | Tooth brushes including dental-plate brushes | 2.5% |
| 516 | Any chapter | Biomass briquettes or solid bio fuel pellets | 2.5% |
No rows match — clear the filter to see all.
641 entries
Schedule II (9%): Example Entries
| S. No. | Chapter / Heading / Tariff item | Description of goods | Central tax |
|---|---|---|---|
| 1 | 1702 | Artificial honey, whether or not mixed with natural honey | 9% |
| 4A | 2403 19 21, 2403 19 29 | Biris (inserted from 1 February 2026) | 9% |
| 9 | 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 9% |
| 204 | 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 9% |
| 404 | 8415 | Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | 9% |
| 490 | 8517 | All goods | 9% |
| 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII | 9% |
| 640 | 9804 | All dutiable articles intended for personal use | 9% |
No rows match — clear the filter to see all.
19 entries from 1 February 2026
Schedule III (20%): All Entries
| S. No. | Chapter / Heading / Tariff item | Description of goods | Central tax |
|---|---|---|---|
| 1 | 2202 10 | All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured | 20% |
| 2 | 2202 91 00, 2202 99 91, 2202 99 99 | Other non-alcoholic beverages [other than those specified in Schedule I of this notification] | 20% |
| 3 | 2202 99 91, 2202 99 99 | Caffeinated Beverages | 20% |
| 4 | 2202 | Carbonated beverages of fruit drink or carbonated beverages with fruit juice | 20% |
| 5 | 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, but excluding the goods mentioned against S. Nos. 533, 534, 535, 536, 537, 538 and 539 of Schedule II | 20% |
| 6 | 8703 40, 8703 60 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm | 20% |
| 7 | 8703 50, 8703 70 | Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length exceeding 4000 mm | 20% |
| 8 | 8711 | Motorcycles of engine capacity exceeding 350 cc | 20% |
| 9 | 8802 | Aircrafts for personal use | 20% |
| 10 | 8903 | Yachts and other vessels for pleasure or sports | 20% |
| 11 | 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 | 20% |
| 12 | 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 20% |
| 13 | Any Chapter | Specified actionable claim, as defined in section 2(102A) of the CGST Act, 2017: betting, casinos, gambling, horse racing, lottery or online money gaming | 20% |
| 14 | 2106 90 20 | Pan masala | 20% |
| 15 | 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | 20% |
| 16 | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 20% |
| 17 | 2403 (other than 2403 19 21, 2403 19 29) | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [other than biris] | 20% |
| 18 | 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion | 20% |
| 19 | 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion | 20% |
No rows match — clear the filter to see all.
S. No. 14 to 19 were inserted by Notification 19/2025-Central Tax (Rate) with effect from 1 February 2026. Until 31 January 2026 these goods were in Schedule VII at 14% central tax, where S. No. 4 (heading 2403) included biris.
15 entries, headings 7101 to 7118
Schedule IV (1.5%): Example Entries
| S. No. | Heading | Description of goods | Central tax |
|---|---|---|---|
| 3 | 7106 | Silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form | 1.5% |
| 5 | 7108 | Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form | 1.5% |
| 10 | 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | 1.5% |
| 14 | 7117 | Imitation jewellery [other than bangles of lac/shellac] | 1.5% |
| 15 | 7118 | Coin | 1.5% |
Diamonds and precious stones
Schedule V (0.125%) and Schedule VI (0.75%): All Entries
| Schedule and S. No. | Heading | Description of goods | Central tax |
|---|---|---|---|
| V, 1 | 7102 | Rough diamonds or simply sawn diamonds, industrial or non-industrial | 0.125% |
| V, 2 | 7103 | Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport | 0.125% |
| V, 3 | 7104 | Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped | 0.125% |
| VI, 1 | 7102 | Goods other than those specified against S. No. 1 in Schedule V | 0.75% |
| VI, 2 | 7104 | Goods other than those specified against S. No. 3 in Schedule V | 0.75% |
If you miss it
Late Fee and Penalty
Tax short paid by using a lower rate
For tax not paid or short paid for FY 2024-25 onwards, the penalty is 10% of the tax due or ₹10,000, whichever is higher, where there is no fraud, wilful misstatement or suppression; and equal to the tax due where there is. CGST Act · s.74A(5)
Pay up early to avoid the penalty
In a case without fraud, paying the tax with interest before the notice means no notice is served for it; paying within 60 days of the notice means no penalty and the proceedings are concluded. CGST Act · s.74A(8)
Interest on unpaid tax
Tax not paid within the prescribed period carries interest at the rate notified, not exceeding 18%, from the day after the tax was due. CGST Act · s.50
Worked examples
What You Pay in Common Cases
Toothpaste worth ₹10,000 sold within the State
Central tax 2.5%, Schedule I S. No. 246₹250
State tax 2.5%₹250
GST₹500
Air conditioner worth ₹50,000 sold to another State
Integrated tax 18%, Schedule II S. No. 404₹9,000
GST₹9,000
Motorcycle above 350 cc worth ₹3 lakh sold within the State
Central tax 20%, Schedule III S. No. 8₹60,000
State tax 20%₹60,000
GST₹1,20,000
Gold jewellery worth ₹1 lakh sold within the State
Central tax 1.5%, Schedule IV S. No. 10₹1,500
State tax 1.5%₹1,500
GST₹3,000
Procedure
How to Apply and Pay
- 1Find the tariff itemMatch the Chapter, heading or tariff item in column (2) and read the description in column (3).
- 2Find the ScheduleIf the goods are in no other Schedule, S. No. 639 of Schedule II applies at 9% central tax.
- 3Check the dateEntries changed from 1 February 2026 (Notification 19/2025) and 1 May 2026 (Notification 01/2026).
- 4Charge the right taxWithin the State: central and State tax. Between States: integrated tax.
- 5Show it on the invoiceThe tax invoice carries the rate and the amount of central, State or integrated tax (rule 46(l) and (m) of the CGST Rules).
Practical
How to Use This Chart
- Find the entry by Chapter, heading or tariff item in column (2), then read the description in column (3): many headings appear in more than one Schedule with different descriptions.
- If the goods are not specified in Schedule I, III, IV, V or VI, S. No. 639 of Schedule II applies at 9% central tax.
- The rate in the notification is the central tax. An intra-State supply also bears State tax under the State notification, and an inter-State supply bears integrated tax under Notification 9/2025-Integrated Tax (Rate).
Not shown on this page
- The full list of 516 and 641 entries of Schedules I and II is not reproduced. Only example entries are shown for Schedules I, II and IV.
- Exempt goods (Notification 10/2025-Central Tax (Rate)), compensation cess and concessional rates under other notifications are not shown.
- State tax notifications are not read. The integrated tax rates are from the copy of Notification 9/2025-Integrated Tax (Rate) as notified on 17 September 2025. Amendments to that notification after that date are not read, so the 28% shown against Schedule VII is the position as notified.
- The current text is the ICAI updated copy carrying amendments up to Notification 01/2026-Central Tax (Rate) and the corrigendum dated 6 May 2026, checked against the CBIC texts of Notifications 19/2025 and 01/2026.
- Explanations to the notification (pre-packaged and labelled, unit container, rules of interpretation) are not reproduced.
- The notification fixing the interest rate under section 50 is not among the saved texts, so only the ceiling of 18% printed in the section is given.
- Penalties under section 73 and 74 for periods up to FY 2023-24 are not summarised; the penalty box covers section 74A, which applies from FY 2024-25.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate) dated 17 September 2025, G.S.R. 641(E), ICAI copy as corrected by corrigendum dated 18 September 2025Opening paragraph, clauses (i) to (vii) (rates of central tax); Schedules I to VII with the last serial numbers 516, 640, 13, 15, 3, 2 and 6; paragraph 2 (in force from 22 September 2025).
- Notification No. 9/2025-Central Tax (Rate), ICAI updated copyS. No. 150 and 151 of Schedule I, S. No. 4A of Schedule II, S. No. 2, 3 and 14 to 19 of Schedule III, omission of Schedule VII, with footnotes.
- Notification No. 19/2025-Central Tax (Rate) dated 31 December 2025Clauses (a), (b) and (c): S. No. 4A in Schedule II, S. No. 14 to 19 in Schedule III, omission of Schedule VII; paragraph 2 (in force on 1 February 2026).
- Notification No. 01/2026-Central Tax (Rate) dated 30 April 2026Clauses (a) and (b): tariff items against S. No. 150 and 151 of Schedule I and S. No. 2 and 3 of Schedule III; paragraph 2 (in force from 1 May 2026).
- Notification No. 9/2025-Integrated Tax (Rate) dated 17 September 2025, ICAI copyOpening paragraph, clauses (i) to (vii): integrated tax of 5, 18, 40, 3, 0.25, 1.50 and 28 per cent for Schedules I to VII.
- Central Goods and Services Tax Act, 2017 and CGST Rules, 2017, ICAI compilationSection 50 (interest, not exceeding 18 per cent), section 74A (penalty of 10 per cent or ten thousand rupees, or equal to tax; payment before notice or within 60 days), section 170 (rounding off); rule 46(l) and (m) (rate and amount of tax on the invoice).
Disclaimer: This chart reproduces fees and rates from the official documents listed above, as read on 2 October 2026. It is general information, not professional advice for your case. Fees, rates and slabs are changed by notification, and the amount the authority’s portal or challan asks for on the day you pay is the one that applies. The calculator only adds up the figures on this page; it does not know your facts or any later change. TaxClue is not responsible for a decision taken on this page alone. Check the current notification on the official website before you pay or file.