The GST rate slabs are decided by the GST Council. The GST rates for various products have been revised several times since the inception of the Goods and Services Tax ( GST ). The GST rates are usually high for luxury supplies and low for essential needs. Additionally, those who are subject to the composition tax are required to pay GST at lesser or nominal rates , such as 1.5%, 5%, or 6% on their revenue. Under GST , the terms TDS and TCS also exist, with rates of 2% and 1%, respectively. As ... GST is designed to be lower on essential goods and services and higher on luxury or sin items. Currently, GST in India is divided into five main slabs – 0%, 5%, 12%, 18%, and 28%, with some additional special rates (like 0.25% and 3%) and cess on selected products. Explore updated GST rates in India 2025 across all slabs including 0% to 28% with Types, Item Wise and Product Wise Rates plus key GST Council changes. Explore updated GST rates in India: 5% for essentials & 18% for most goods & services. Find official HSN/SAC codes and tax slabs under GST 2.0.