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GST in India

Rate Slabs and the 2025 Simplification

GST used to have several slabs from 5 to 28 per cent, and in September 2025 the Council moved to a simpler structure with mainly 5 and 18 per cent.

Rates were a long-running complaint.

The old slabs

Rates of 5, 12, 18 and 28 per cent, plus special rates for gold and rough stones, applied to different goods.

Confusion

Similar products could be taxed differently, causing disputes.

2025 reform

The Council moved towards two main rates, 5 and 18 per cent, with a higher rate of 40 per cent on a few luxury and sin goods.

Effect

Simplification aims to reduce disputes and make many everyday goods cheaper.

Fewer slabs

Instead of arguing whether a product is at 12 or 18 per cent, more goods fit into a simpler scheme.

Assuming lower rates always raise consumption a lot

Effects depend on prices and pass-through.

Key takeaways
  • Older slabs went up to 28 per cent.
  • The 2025 reform simplified rates.
  • A higher rate applies to a few goods.
  • Simplicity reduces disputes.
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