Since 22 September 2025 (often called GST 2.0), most items fall into two main slabs, 5% and 18%, with 40% for luxury and sin goods, 3% for gold and many essentials exempt. Within a state, GST is split into Central GST and State GST; between states, Integrated GST applies.
Finance glossary
What is Goods and Services Tax (GST)?
India's tax on the supply of goods and services, introduced on 1 July 2017 and shared between the Centre and the states.