Statutory Compliance: India GST (Multi-Tier & Standard Rates Supported)
Tax Rates Last Fetched: October 2026

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Statutory Multi-Tier BreakdownVerified for India • Roofing Contractor TradeRates Last Fetched: October 2026

GST (Goods and Services Tax): Official Rates & Who They Are For

India operates a rationalized Goods and Services Tax (GST) system structured around 0%, 5%, 18%, and 40% slabs. Intra-state transactions are split equally between CGST and SGST (e.g. 9% + 9% for the 18% standard trade rate), while inter-state transactions are billed under IGST.

Regulating Authority:CBIC (Central Board of Indirect Taxes and Customs)
Tax Identifier:15-digit GSTIN (Goods and Services Tax Identification Number)
Schedule:CBIC GST Statutory Schedule (0%, 5%, 18%, 40% Tiers)

Applicable India Tax Tiers4 Tiers

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18%

Standard Trade GST (18%)

Standard Trade Rate (Default)
Primary Trade Tier

The statutory benchmark rate for most commercial and residential trade services, repairs, installation, maintenance, works contracts, and technical contracting. Split as 9% CGST + 9% SGST for intra-state billing or 18% IGST for inter-state billing.

Who is this tier for?

Independent electricians, commercial plumbers, HVAC service technicians, carpenters, interior contractors, painters, and general repair tradespeople operating under SAC 9954 or 9987.

Typical Scope Examples:
  • •Electrical wiring, switchboard upgrades, and panel installations (SAC 995461)
  • •Plumbing repair, sanitary fitting, and piping contracts (SAC 995462)
  • •HVAC and air conditioning commissioning and servicing (SAC 995463)
  • •Commercial renovation, interior carpentry, and plastering (SAC 9954)
5%

Concessional & Job Work (5%)

Concessional / Job Work Rate

Concessional GST rate applied to specified maintenance job work, basic repair supplies, selected fabrication services, and qualifying agricultural equipment support.

Who is this tier for?

Subcontractors providing registered job-work on specific goods, basic agricultural equipment repairers, and small-scale fabrication units.

Typical Scope Examples:
  • •Job work services for registered industrial clients
  • •Repair and maintenance of agricultural machinery and equipment
  • •Selected hand-tool fabrication and repair services
40%

Peak & Demerit Goods (40%)

Peak & Demerit Slab

The statutory peak GST slab reserved for specified high-capacity luxury cooling units, demerit supplies, luxury fixtures, and designated special heavy equipment.

Who is this tier for?

Suppliers and installers of specialized commercial chillers, luxury imported fixtures, high-capacity industrial cooling units, and peak-tier equipment.

Typical Scope Examples:
  • •High-capacity commercial chillers and specialized luxury air handling systems
  • •Luxury high-end designer bath fittings and peak-tier motorized sanitary assemblies
  • •Designated demerit or peak-rate trade equipment under CBIC schedules
0%

Exempt / Nil-Rated (0%)

Nil-Rated & Export Exemption

Zero tax applied to exempt supplies, supplies to registered Special Economic Zone (SEZ) units/developers, and qualifying export of consulting/trade services with a valid Letter of Undertaking (LUT).

Who is this tier for?

Contractors supplying to SEZ units, sub-threshold contractors earning below ₹20L/year (or ₹40L for goods) not registered for GST, and cross-border trade consultants.

Typical Scope Examples:
  • •Contracting services provided directly inside an SEZ (Special Economic Zone)
  • •Offshore architectural or design consulting billed under export LUT
  • •Unprocessed, basic raw earth materials exempt under statutory schedule

India Statutory Compliance Rules on Your Estimate

1.Invoices must show contractor 15-character GSTIN and state 2-digit code.
2.Itemized lines should include 4-digit or 6-digit HSN/SAC codes for CBIC compliance.
3.Intra-state sales must clearly itemize CGST (half) + SGST (half); inter-state sales must state IGST.
4.Sequential invoice numbering without gaps is mandatory across the financial year.

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As a professional roofing contractor operating in India, maintaining accurate and legally compliant estimates is critical for getting paid on time and managing your taxes. Our 2026-updated platform ensures that your documents automatically reflect the correct GST rates, so you don't have to manually calculate them.

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