India GST Rate 2026
India (भारत (Bhārat)) levies GST as GST (Goods and Services Tax). The standard rate is 18%, applied to most goods and services. Reduced rates of 5% apply to essential goods and daily-use items (most former 12% items moved here).
Rate update
The "GST 2.0" reform (effective 22 September 2025) abolished the 12% and 28% slabs, leaving two main slabs of 5% and 18% plus a 40% demerit rate on luxury and sin goods.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 18% | Most goods and services |
| Reduced | 5% | Essential goods and daily-use items (most former 12% items moved here) |
| Zero-rated | 0% | Basic necessities: fresh food, education, healthcare |
Registration and filing
| Registration threshold | INR 4,000,000₹40 lakh for goods / ₹20 lakh for services (lower in special-category states) |
| Tax authority | Central Board of Indirect Taxes and Customs (CBIC) / GST Council |
| Filing frequency | Monthly GSTR-1 and GSTR-3B returns plus an annual return |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/IN endpoint to get India data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/IN
# No authentication required for rate lookups
# Response:
# { "country_code": "IN", "tax_type": "gst",
# "standard_rate": 18, "reduced_rates": [5, 0],
# "currency": "INR", "last_updated": "2025-09-22" }Applying the correct rate in code
For B2B sales to India, validate the customer's GSTIN first — a verified registration is typically required for correct invoicing and zero-rated exports. For B2C, charge the India GST rate where registration rules require it.
// 1. Validate the customer's India tax ID
const check = await fetch(
'http://localhost:3000/api/v1/validate/IN/CUSTOMER_TAX_ID',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current India GST rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/IN').then(r => r.json());
// → { standard_rate: 18, reduced_rates: [5, 0] }
// 3. Apply the correct treatment for your supply
applyRate(check.valid && isB2BExport ? 0 : rates.standard_rate);About India GST
India's "GST 2.0" reform of September 2025 was the biggest overhaul since the tax launched in 2017: the 12% and 28% slabs were scrapped, moving ~99% of former 12% items down to 5% and most 28% items to 18%, while a new 40% demerit rate hits luxury cars, tobacco and sugary drinks. GST is split between centre and states (CGST/SGST or IGST inter-state), and the 15-character GSTIN embeds the taxpayer's PAN and state code. E-invoicing through the IRP portal is mandatory above ₹5 crore turnover.
GST in India is administered by the Central Board of Indirect Taxes and Customs (CBIC) / GST Council. Before applying any zero-rate or exemption to a India business customer, validate their registration first.
Sources: PwC Worldwide Tax Summaries · GST Portal (accessed Jun 2026)
Rate history
- 2017GST launched, replacing VAT, service tax and excise across all states
- 2025"GST 2.0" reform: 12% and 28% slabs abolished, leaving 5%/18% plus a 40% demerit rate (22 September)
Frequently asked questions
What is the GST rate in India in 2026?
Two main slabs since the September 2025 reform: 5% (essentials) and 18% (most goods and services), plus 40% on luxury and sin goods.
What happened to India's 12% and 28% GST slabs?
Both were abolished on 22 September 2025 under GST 2.0 — nearly all 12% items moved to 5%, and ~90% of 28% items moved to 18%.
Related concepts and guides: