Evidence register
GST source verification
The current GST Calculator policy was reviewed against official Government material on 8 August 2026.
What the review supports
Official material supports a primarily 5% and 18% headline structure after the 22 September 2025 reforms, while also documenting exemptions, category-specific rates, a special 40% category and later amendments. The calculator therefore does arithmetic without classifying a supply.
Official sources
| Authority | Document | Dates and support |
|---|---|---|
| CBIC | Notification No. 09/2025-Central Tax (Rate) 09/2025-Central Tax (Rate) | Published 17 September 2025 Effective 22 September 2025 Accessed 8 August 2026 post-reform rate schedule context · effective-date verification |
| GST_COUNCIL | 56th GST Council meeting press release Release ID 2163555 | Published 3 September 2025 Effective 22 September 2025 Accessed 8 August 2026 headline rate structure · effective-date context · regulatory limitations |
| OTHER_GOVERNMENT | GST Reforms 2025: Relief for Common Man, Boost for Businesses | Published 4 September 2025 Effective 22 September 2025 Accessed 8 August 2026 headline rate structure · classification limitation |
| OTHER_GOVERNMENT | Nine Years of GST: Simplifying Taxation, Strengthening India | Published 30 June 2026 Effective 22 September 2025 Accessed 8 August 2026 current headline-rate verification · CGST/SGST and IGST context · special-rate exclusion |
| GST_COUNCIL | GST Council April 2026 newsletter 01/2026-Central Tax (Rate) | Published 1 May 2026 Effective 1 May 2026 Accessed 8 August 2026 subsequent-update review · classification limitation |
Unresolved matters remain excluded
The source set is not a complete HSN/SAC database and does not establish the rate for an individual supply. Nil / exempt treatment, 40% special-rate treatment, deferred tobacco transitions and later category-specific amendments require facts and source coverage this milestone intentionally does not collect.