GST Acts, Rules, Rates & Notifications in India

Find the latest information on Goods and Services Tax (GST) in India, including the CGST Act, IGST Act, UTGST Act, GST Compensation Act, GST Rules, current GST rates, registration, returns, e-way bills, notifications and other important GST resources.

GST Acts of India

India's GST framework is primarily governed by the Central Goods and Services Tax Act, Integrated Goods and Services Tax Act and Union Territory Goods and Services Tax Act, together with the GST Compensation legislation and rules, notifications and circulars issued from time to time.

Central Goods and Services Tax Act, 2017 CGST Act - intra-State supply and central GST Integrated Goods and Services Tax Act, 2017 IGST Act - inter-State supply and imports Union Territory Goods and Services Tax Act, 2017 UTGST framework for specified Union Territories GST Compensation to States Act, 2017 Official India Code legislation database

Official GST Law and Government Resources

CGST Act - India Code Central Goods and Services Tax Act, 2017 IGST Act - India Code Integrated Goods and Services Tax Act, 2017 GST Council GST Council decisions, notifications and updates CBIC GST Central Board of Indirect Taxes and Customs

GST Registration, Returns & Compliance

GST Registration Online Registration procedure and GST portal information GST Return Filing GST returns, payment and compliance procedure GST E-Way Bill Generation, documents and validity GST Portal Official GST portal for taxpayers

GST Rates in India

GST rates are prescribed through notifications issued under the GST Acts and may be revised from time to time. The GST Council's 2025 rate changes for most goods and services took effect from 22 September 2025, while specified tobacco products continued under the existing GST and compensation cess framework until separately notified.

0% GST Goods
0% GST Goods - Tariff Head 101 to 808
0% GST Goods - Tariff Head 809 to 2501
0% GST Goods - Tariff Head 2716 to 9803

3% and Other Special GST Rates
3% and 0.25% GST Goods

5% GST Goods
5% GST Items - Tariff Head 0202 to 903
5% GST Items - Tariff Head 1001 to 1702
5% GST Items - Tariff Head 1801 to 2605
5% GST Items - Tariff Head 2606 to 5212
5% GST Items - Tariff Head 5301 to 9804

12% GST Goods
12% GST Goods - Tariff Head 0101 to 2801
12% GST Goods - Tariff Head 2847 to 4702
12% GST Goods - Tariff Head 4703 to 5809
12% GST Goods - Tariff Head 5810 to 8306
12% GST Goods - Tariff Head 8401 to 9405
12% GST Goods - Tariff Head 9503 to 9804

28% GST Goods
28% GST Rate Goods

40% GST Goods
40% GST Items

The 40% rate is part of the revised GST rate structure for specified goods. Rate notifications should be checked for the exact tariff classification and effective date. The GST Council continues to publish amendments to the rate notifications.

Compensation Cess
GST Compensation Cess Rates

GST Law: Important Topics

GST Rules, Notifications and Updates

GST compliance is governed not only by the Acts but also by rules, rate notifications, tax notifications, circulars, orders and amendments. The GST Council publishes current notification material, including amendments to the CGST Rules and rate notifications.

CGST Tax Notifications Central tax notifications and amendments GST Rate Notifications Current CGST rate notification resources GST Council Newsletters Latest GST policy and compliance updates CBIC GST Website Official GST law and tax administration resources

GST, VAT, Service Tax and Excise

GST replaced several central and state indirect taxes. Historical information on VAT, Service Tax and Central Excise may still be relevant for earlier tax periods, transitional issues, litigation and legacy assessments.