GST guide

GST rates & slabs in India 2026

From 22 September 2025, India's principal GST structure uses a 5% merit rate and an 18% standard rate, with a 40% demerit rate for selected supplies. Nil/exempt and other notified or legacy rates still need item- and date-specific verification.

Safety update: 8 September 2026 · Official verification required

What changed on 22 September 2025?

The 56th GST Council rate reform rationalised the principal structure into a 5% merit rate and an 18% standard rate, with a 40% demerit rate for selected goods and services. Read the official 56th GST Council release and annexures.

That headline structure is not a substitute for classification. Nil or exempt supplies, other notified special rates, and legacy or transitional transactions can still apply. The exact HSN/SAC, description, conditions and effective date decide the rate.

India's GST structure — CGST, SGST and IGST

GST is a dual tax: the Centre levies CGST and the state levies SGST for intra-state transactions. For inter-state transactions, the Centre levies IGST at the combined rate. The total applicable rate must come from the notification in force for that exact supply and transaction date.

How to verify the rate for a product or service

Identify a candidate code using the official GST HSN/SAC search.
Read the latest applicable entry on the GST Council rate-notification page.
Check its effective date, description, conditions, exemptions and any cess.
For ambiguous classifications or mixed/composite supplies, consult a CA or seek an Advance Ruling.

How BillRaja handles GST rates

BillRaja stores the HSN/SAC code and rate selected for a product or service, then calculates the CGST+SGST or IGST split. The software cannot decide a disputed tax classification for you. Verify the currently notified rate before saving it, and recheck products when notifications change. The GST calculator can calculate a verified current, special or historical rate; it does not determine which rate legally applies.

Frequently asked questions

What is India's principal GST rate structure after 22 September 2025?

The principal structure is a 5% merit rate and an 18% standard rate, with a 40% demerit rate for selected goods and services. Nil or exempt supplies, other notified special rates, and legacy transactions still require exact item- and date-specific verification.

Why do older invoices and calculators still show 12% or 28%?

Those rates can appear on transactions from before the 22 September 2025 reform and in historical records. Do not assume an old preset is the current rate for a new supply; check the applicable notification and effective date.

Are all supplies now taxed only at 5%, 18% or 40%?

No. Nil or exempt supplies and other notified or special rates still exist, and transition or legacy treatment can depend on the supply date. Classification, conditions and effective date must all be checked.

How do I find the GST rate for my product?

Identify the exact HSN or SAC code, check the current official rate notification and its effective date, and confirm any exemption or special conditions. Use the official GST HSN/SAC search and consult a CA when classification is uncertain.

Is this page a current item-by-item GST rate list?

No. This page is temporarily a reform and verification guide while its item-level examples are rebuilt from current official notifications. Verify every rate on the official GST sources before using it on an invoice or return.

Related tools & guides

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