India’s GST structure was simplified in September 2025. Here are the slabs now in use and what to check before you choose a rate on an invoice.
The slabs today
| Rate | Typically applies to |
|---|---|
| 0% / nil | Essential items and certain exempt supplies |
| 5% | Many everyday goods and some services |
| 18% | The standard rate for most goods and services |
| 40% | A special higher rate for a small set of luxury and “sin” goods |
A few items have special rates, such as 3% on gold and silver, and some products carry an additional cess.
What happened to 12% and 28%?
Following the 56th GST Council meeting, the 12% and 28% slabs were largely removed with effect from 22 September 2025. Most items that were at 12% moved to 5% or 18%, and many at 28% moved to 18%. Invoices dated before the change still carry the old rate, which is why some tools keep 12% and 28% available.
Set rates once, invoice faster
InvoicePro comes with the current GST slabs — 18%, 5%, 40%, 0% and exempt.
Start free — no credit cardChoosing the right rate
The rate depends on the HSN code (goods) or SAC code (services) of what you sell, not on your business type. Look up the code on the GST portal’s rate finder or ask your accountant, save the rate on the product, and reuse it. Read HSN and SAC codes on a GST invoice.
Frequently asked questions
What are the GST rates in India now?
0%, 5%, 18% and 40% for most items, with a few special rates such as 3% on gold and silver.
Are 12% and 28% GST gone?
Largely, from 22 September 2025. Check the notification for any specific item.
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