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).
India has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The Indian VAT number checker still checks it against the national format, which catches transcription errors before they reach your accounting system.
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 https://www.taxid.dev/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(
'https://www.taxid.dev/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('https://www.taxid.dev/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: