Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Most goods and services are now taxed at 5% or 18%, with a 40% rate for specified goods. Special rates such as 0.25% and 3% continue.
Detailed explanation
The rate rationalisation removed the 12% and 28% slabs for most items. The correct rate depends on the HSN/SAC classification and the rate notification in force on the date of supply.
Applicability
All suppliers
Exceptions
Some items carry special rates or exemptions; check the notification for your HSN/SAC.
Legal references
GST rate notifications effective 22 September 2025
Applicable period
From 22 September 2025
Information published by ArthaKara Consulting Services is intended for general educational and informational purposes. It is based on the statutory provisions and official information referenced on the respective page as of its stated verification date. Laws, rules, notifications and regulatory interpretations may change. Readers should independently verify the applicable provisions and seek professional advice before taking action. ArthaKara is an independent professional information and consulting platform and is not a government website or government-endorsed portal.