The current GST slab structure, with a note on gold’s special 3% rate.
Effective 22 September 2025 (56th GST Council meeting). Always confirm the exact rate for a specific product or service against the official CBIC notification — this is a general reference, not a product classification tool.
India's GST rate structure was significantly simplified with effect from 22 September 2025, following the 56th GST Council meeting. The previous five-tier system (0%, 5%, 12%, 18%, 28%) was replaced with a simpler structure: most goods and services now fall under just 5% or 18%, with a new 40% rate reserved for luxury and sin goods, and 0% for essentials. The 12% and 28% slabs were eliminated — items that used to sit there were redistributed mostly to 5% or 18%, with a small number of demerit goods moved up to 40%.
A few niche rates continue to exist outside the main structure, most notably 3% for gold, silver, and jewellery.
This page is a general reference for the slab structure itself, not a lookup for which slab a specific product falls into — that requires matching the product against its HSN/SAC classification, which this page doesn't attempt. For a specific product or service, check the official GST rate notification or consult a tax professional, since misclassification has real compliance consequences.
22 September 2025, following the 56th GST Council meeting held on 3 September 2025.
They were eliminated. Products and services that were taxed at 12% or 28% were reassigned, mostly moving down to 5% or 18%, with select luxury and sin goods moving up to the new 40% slab.
Some items in the 40% category have had their implementation deferred pending settlement of compensation cess obligations, per government notifications — check the current CBIC notification for a specific product if this matters for your filing.
No — this is a reference to the slab structure only. Exact product classification depends on HSN/SAC codes and official notifications, which this page doesn’t look up.