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- GST TDS Rate chart
Tax Resource
GST TDS Rate Chart - FY 2026-27
Updated and structured TDS rates for the financial Year.
Tax Resource
Updated and structured TDS rates for the financial Year.
Tax Deducted at Source rates and thresholds
| Sr. No. | Particulars | CGST Rate | SGST Rate | IGST Rate | Total TDS |
|---|---|---|---|---|---|
| 1 | Intra-State Supply (CGST + SGST) | 1% | 1% | N/A | 2% |
| 2 | Inter-State Supply (IGST) | N/A | N/A | 2% | 2% |
| 3 | Threshold (contract value excl. GST) | - | - | - | >₹2,50,000 |
| 1 | Central Government / State Government Departments |
| 2 | Local Authorities |
| 3 | Government Agencies |
| 4 | Public Sector Undertakings (PSUs) |
| 5 | Societies established by Government |
| 6 | Other persons / category of persons notified by the government |
| Monthly Return | File GSTR-7 by 10th of following month |
| TDS Certificate | Issue GSTR-7A to deductee |
| TDS Credit | Deductee can claim credit in Electronic Cash Ledger |
| Deduction Base | On taxable value only (not on GST amount) |
| Late Fee | ₹100 per day (CGST + SGST) for delay in GSTR-7 filing |
NOTE: GST TDS rates are UNCHANGED foe FY 2026-27. TDS is deducted on taxable value, not on the GST component for the invoice.
