What changed
Following the 56th GST Council meeting, most goods and services moved to two main rates of 5% and 18%, with 40% for specified luxury and demerit goods. Special rates such as 3%, 1% and 0.25% continue for specific items.
Who is affected
All GST-registered suppliers, who needed to update rates in invoices and billing software.
Source
CBIC, Notification 9/2025-Central Tax (Rate) and the corresponding services notifications. The notification text is on the CBIC website.
Effective: 22 Sep 2025 · Note published · Last reviewed 26 September 2026
Related on this site
This note summarises a public notification for general information. It is not professional advice and does not cover every condition or exception, and the rule can change again by a later notification. Read the notification itself before acting on it, or contact the firm with a question on your own facts.