What is GST?
Goods and Services Tax
GST is a single, unified indirect tax levied on the supply of goods and services across India, replacing the earlier system of separate central and state taxes. Under GST 2.0 (effective 22 September 2025), goods and services fall into three main slabs — 5%, 18%, and 40% — plus a 0% exempt category.
For transactions within the same state, GST splits equally into CGST (Central GST) and SGST (State GST). For interstate transactions, a single IGST (Integrated GST) applies at the full rate instead.
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