The GST rate on electricity is 0%, under HSN code 2716 (electrical energy). Here is the full breakdown, a worked example, and related rates in Energy.
GST rate breakdown for electricity
GST rate: 0%
Intra-state: 0% CGST + 0% SGST
Inter-state: 0% IGST
HSN code on the invoice: 2716
Also covers: power
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
FAQs about GST on electricity
What is the GST rate on electricity?
The GST rate on electricity is 0%. Intra-state it is 0% CGST + 0% SGST; inter-state it is 0% IGST. Electricity falls under HSN code 2716.
What is the HSN code for electricity?
Electricity falls under HSN code 2716, which covers electrical energy. Show this code on every GST tax invoice line for electricity.