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India VAT Rates 2026

India (भारत (Bhārat)) levies Value Added Tax under the name GSTIN (Goods and Services Tax Identification Number). The standard rate is 18%, applied to most goods and services. Reduced rates of 12% and 5% and 0% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/IN endpoint to get India rates 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", "standard_rate": 18,
#   "reduced_rates": [12, 5, 0], "currency": "INR" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the India standard rate.

// 1. Validate the customer's India VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/IN/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current India VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/IN').then(r => r.json());
// → { standard_rate: 18, reduced_rates: [12, 5, 0] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the India standard rate
  applyRate(rates.standard_rate, 'standard');
}

About India VAT

India's GST replaced a complex system of central and state taxes in 2017. GSTIN is a 15-character identifier where the first 2 digits are the state code, the next 10 are the PAN, and the last 3 identify the entity and include a check digit. India has one of the world's largest GST-registered business populations.

The India GSTIN is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a India business customer, validate their VAT registration number first.

VAT rates in other EU countries