Home › GST
GST
Goods and Services Tax made simple, with the rates in force since 22 September 2025.
Learn GST
- What is GST?India's tax on goods and services, explained in plain English
- GST rates in 2026: slabs and item listThe 5%, 18% and 40% slabs, with examples of what falls where
- CGST, SGST, UTGST and IGST explainedWhy your bill shows CGST and SGST, or IGST, and how each works
- GST registration: who needs it and how to applyTurnover limits, who must register and how to apply online
- GSTIN: the 15-character GST number explainedDecode any GST number and check whether it is genuine
- Input tax credit (ITC) under GSTHow businesses deduct GST paid on purchases, and when they cannot
- GST returns and due datesGSTR-1, GSTR-3B, GSTR-9 and other returns, with usual due dates
- GST composition scheme explainedFlat-rate GST for small businesses: limits, rates and catches
- GST invoice: format, mandatory fields and rulesWhat a valid GST tax invoice must show, with a sample
- E-way bill: when you need one and how it worksWhen goods in transit need an e-way bill and how long it lasts
- GST e-invoicing explainedWho must register invoices on the IRP, and how IRN works
- Reverse charge mechanism (RCM) under GSTWhen the buyer, not the seller, pays the GST
- HSN and SAC codes under GSTHow goods and services are coded, and which digits to show
- GST on everyday items after GST 2.0Old vs new GST rates on groceries, appliances, cars and services
- GST on rent: residential and commercial propertyWhen rent attracts 18% GST, when it is exempt, and who pays under RCM
- GST on gold and jewellery3% GST on gold and jewellery, making charges, old gold and digital gold
- GST on cars and bikes after GST 2.0Small cars and 350cc bikes at 18%, bigger ones at 40%, EVs at 5%, no cess
- GST on restaurant food and food delivery5% at most restaurants, 18% in costly hotels, and what food apps charge
- GST on online services and appsWhat GST you pay on streaming, cabs, food apps, tickets and gaming
- GST for freelancers and consultants₹20 lakh limit, 18% rate, foreign clients and LUT for freelancers
- GST on exports and the letter of undertaking (LUT)Zero-rated exports, filing an LUT, time limits and refunds explained
- GST on insurance premiumsIndividual life and health cover is GST-free; most other policies pay 18%
- GST on buying a flat or house5% or 1% on under-construction flats, nil on ready homes and resale
- GST late fees, interest and penaltiesLate fee per day, 18% interest, penalties and the changes proposed