GST rates in India (2026)
All current GST rates collected in one table — use them with the GST calculator for India.
| Rate | Name | Applies to |
|---|---|---|
| 5% | Essentials | Essential food items, Economy air travel |
| 12% | Standard goods | Processed food, mobile phones, umbrellas |
| 18% | Standard services | Most services, electronics, IT services |
| 28% | Luxury | Cars, tobacco, aerated drinks |
GST registration threshold
Businesses must register for GST with GST Council once taxable turnover exceeds ₹20 lakh (₹40 lakh for goods). Below the threshold, registration is usually optional but can still be beneficial if your customers are GST-registered businesses.
Reverse charge
The reverse charge mechanism applies in India: when you sell to a VAT-registered business in another EU/ covered jurisdiction, you typically invoice without GST and the customer accounts for it.
What is the current GST rate in India?
The standard GST rate is 18%, with reduced rates of 5%, 12%, 28%.
Do I have to register for GST in India?
If your taxable turnover exceeds ₹20 lakh (₹40 lakh for goods), registration with GST Council is mandatory. Voluntary registration can make sense below the threshold if you serve GST-registered businesses.