1. Official Government GST Lookup Tools
Use these direct links to the official Goods and Services Tax portal to search rates and verify customer details:
- HSN/SAC Code Search: Search official rates and tax categories on the Official GST Portal HSN/SAC Search Page .
- Taxpayer & Address Verification: Verify customer GSTIN numbers and copy registered business addresses directly from the Official GST Portal Search Taxpayer Page .
2. Understanding Indian GST Tax Slabs
Under the GST regime in India, goods and services are categorized under primary standard tax brackets:
- 5% Tax Slab: Applied to essential goods, basic packaged food items, and specific transport services.
- 18% Tax Slab: The default category for most service providers, IT development, consulting, and industrial goods.
- 28% Tax Slab: Applied to luxury goods, automobiles, and sin goods.
3. IGST vs. CGST and SGST Rules
| Tax Type | Full Form | Applicability Criteria |
|---|---|---|
| CGST + SGST | Central GST + State GST | Applied on Intra-State transactions (Supplier and Buyer are located in the same State/UT). Tax rate is divided 50/50 between Central and State governments. |
| IGST | Integrated GST | Applied on Inter-State transactions (Supplier and Buyer are located in different States/UTs) and imports. Full tax rate is charged under IGST. |
4. Common HSN & SAC Code Quick Reference Table
| Code Type | Code Value | Description | Standard GST Rate |
|---|---|---|---|
| SAC | 998313 | Information Technology (IT) Design and Development Services | 18% |
| SAC | 998311 | Management Consulting and Advisory Services | 18% |
| SAC | 998391 | Specialty Design Services (Graphic, UI/UX, Visual) | 18% |
| HSN | 8471 | Automatic Data Processing Machines and Laptops | 18% |