The goods and services tax is a value-added tax introduced in Canada on January 1, 1991, by the government of Prime Minister Brian Mulroney. GST is known as the Goods and Services Tax. It is an indirect tax that has replaced many indirect taxes in India such as excise duty, VAT, services tax, etc.

In  Generally ,  Goods and services in India fall under different GST slabs: 0% for essential items, 5% for basic necessities, 12% for standard goods, 18% for most consumer products, and 28% for luxury and sin goods.

0% -Milk, Eggs, Curd, Lassi, Kajal, Educations Services, Health Services, Children’s Drawing & Coloring Books, Unpacked Foodgrains, Unpacked Paneer, Gur, Unbranded Natural Honey, Fresh Vegetables, Salt, Unbranded Atta, Unbranded Maida.

5%-Sugar, Tea, Packed Paneer, Coal, Edible Oils, Raisin, Domestic LPG, PDS Kerosene, Skimmed Milk Powder, Milk Food for Babies, Footwear (< Rs.500), Apparels (< Rs.1000), Fabric, Coir Mats, Matting & Floor Covering, Agarbatti, Coal, Life-saving drugs, Coffee (except instant)

12% – Butter, Ghee,  Processed food, Fruit Juice, Mobiles, Almonds, Packed Coconut Water, Umbrella

18% –  Capital goods, Industrial Intermediaries, Hair Oil, Toothpaste, Soap, Soups, Ice-cream, Toiletries, Corn Flakes, Computers, Printers

28% – Luxury & sin items like BMWs, cigarettes, aerated drinks, AC, fridge, motorcycles, Cars

last updted : 2025 January .

Check current Gst rate: https://groww.in/p/tax/gst-rates

In  Generally ,  Goods and services in India fall under different GST slabs: 0% for essential items, 5% for basic necessities, 12% for standard goods, 18% for most consumer products, and 28% for luxury and sin goods.

0% -Milk, Eggs, Curd, Lassi, Kajal, Educations Services, Health Services, Children’s Drawing & Coloring Books, Unpacked Foodgrains, Unpacked Paneer, Gur, Unbranded Natural Honey, Fresh Vegetables, Salt, Unbranded Atta, Unbranded Maida.

5%-Sugar, Tea, Packed Paneer, Coal, Edible Oils, Raisin, Domestic LPG, PDS Kerosene, Skimmed Milk Powder, Milk Food for Babies, Footwear (< Rs.500), Apparels (< Rs.1000), Fabric, Coir Mats, Matting & Floor Covering, Agarbatti, Coal, Life-saving drugs, Coffee (except instant)

12% – Butter, Ghee,  Processed food, Fruit Juice, Mobiles, Almonds, Packed Coconut Water, Umbrella

18% –  Capital goods, Industrial Intermediaries, Hair Oil, Toothpaste, Soap, Soups, Ice-cream, Toiletries, Corn Flakes, Computers, Printers

28% – Luxury & sin items like BMWs, cigarettes, aerated drinks, AC, fridge, motorcycles, Cars

last updted : 2025 January .

Check current Gst rate: https://groww.in/p/tax/gst-rates

2024 GST Collection Data

Maharashtra recorded the highest GST collections among all states, registering Rs 29,260 crore, a 9 per cent year-on-year increase compared to December 2023.

Karnataka and Tamil Nadu are next in the row of highest GST collections at Rs 12,526 crore and Rs 10,956 crore, respectively.

Sikkim recorded the highest growth in GST collection at 30% in a particular year,

Lakshadweep and Mizoram recorded the lowest collections

Central Board of Indirect Taxes and Customs (CBIC) is a part of the
Department of Revenue under the Ministry of Finance, Government of
India.

The Article 279A of the Constitution of India refers to the Goods and Services Tax (GST) Council. This article was inserted by the Constitution (101 Amendment) Act, 2016, to facilitate the introduction and implementation of the GST system in India.