Next dueGST
31 OCTForm 24Q / 26Q · TDS return · Jul–Sep 2026in 3 days 31 OCTMSME-1 · Dues to MSMEs · Apr–Sep 2026in 3 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 10 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 14 days 13 NOVIFF (QRMP) · B2B invoices · Oct 2026in 16 days 20 NOVGSTR-3B · Summary return · Oct 2026in 23 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 2 days 15 NOVPF & ESI · Contributions · Oct 2026in 18 days
All due dates
Guide library

Tax & compliance, explained properly

Plain-English guides on GST, income tax, TDS, capital gains, ITR filing and business registration — each with the rule, the numbers, the steps and the questions people actually ask. Written and kept current by TaxClue's CA desk.

Popular

Browse 533 guides across 11 topics

GST Rates107 guides

Rate-by-item guides, HSN/SAC and exemption lists.

GST Rates

GST Rates in India — Now Just 5% or 18%

The new GST 2.0 rate structure effective 22 September 2025 — two main slabs of 5% and 18%, a 40% rate on demerit and luxury goods, plus nil-rated items, special gold r…

4 min read · 15 FAQs
GST Rates

GST Rate Chart 2025-26 — The New 5% / 18% / 40% Slabs

The complete item-wise GST rate list after the GST 2.0 reform of 22 September 2025 — a simplified two-slab structure of 5% and 18%, a 40% rate on sin & luxury goods, a…

4 min read · 16 FAQs
GST Rates

GST Exemption List in India — What Is Tax-Free?

The current list of GST-exempt and nil-rated goods and services after the GST 2.0 reform of 22 September 2025 — plus how "exempt", "nil rated" and "zero rated" differ…

5 min read · 16 FAQs
GST RatesInteractive

GST for E-Commerce Sellers in India — Registration, TCS & Returns

Whether you sell on Amazon, Flipkart or Meesho, know exactly when GST registration is mandatory, how the 1% TCS works, which returns to file and the correct GST rate o…

5 min read · 15 FAQs
GST RatesInteractive

GST for Freelancers in India — When & How Much?

The correct GST rate on freelance income, the ₹20 lakh registration threshold, zero-rated exports with LUT, QRMP return filing and the rules for creators and influencers.

6 min read · 16 FAQs
GST Rates

GST on Advertising Services — 18% or 5%?

The correct GST rate for digital and online ads, print-media space, TV, radio and hoardings — plus how RCM works on Google/Facebook ads and when you can claim ITC.

5 min read · 16 FAQs
GST RatesInteractive

GST on Advocate & Legal Services — Who Pays the 18%?

The GST rate on advocate and legal services, the Reverse Charge (RCM) rule for businesses, when a lawyer must register, senior-advocate treatment and ITC on legal fees.

5 min read · 16 FAQs
GST Rates

GST on Agriculture in India — Exempt or Taxable?

The correct GST rate for farm produce, seeds, fertilizers, pesticides, tractors and machinery after GST 2.0 — plus when a farmer must register and which agri services…

5 min read · 16 FAQs
GST RatesInteractive

GST on Alcohol & Liquor in India — Is It Exempt?

Why liquor for human consumption is outside GST, what state excise & VAT apply instead, when industrial alcohol and ethanol do attract GST, and how a bar bill should b…

5 min read · 16 FAQs
GST RatesInteractive

GST on Apparel in India — 5% or 18%?

Know the correct GST rate for stitched garments, fabric, Khadi, sports apparel and uniforms after GST 2.0 — where the rate turns only on the price per piece.

5 min read · 16 FAQs
GST RatesInteractive

GST on Battery in India — Now a Flat 18%

After the GST 2.0 reform of 22 September 2025, almost every battery — lithium-ion, lead-acid, inverter, UPS, mobile and solar — is taxed at a single 18% rate. Here is…

5 min read · 15 FAQs
GST Rates

GST on Biscuits in India — Now a Flat 5%

From 22 September 2025, GST 2.0 taxes every biscuit at a uniform 5% — Parle-G, Marie, cream biscuits, cookies and premium packs alike. The old 18% slab and the ₹100/kg…

4 min read · 16 FAQs
GST Rates

GST on Books & Stationery — Exempt or Taxable?

The correct GST rate for printed books, newspapers, e-books, notebooks, pencils and stationery — updated for the GST 2.0 reform that made most study material tax-free…

5 min read · 16 FAQs
GST RatesInteractive

GST on Car in India — 18%, 40% or 5%?

The correct GST rate on cars after GST 2.0 — small cars at 18%, large cars & SUVs at 40%, EVs at 5%, with compensation cess abolished. Plus TCS, ITC and used-car rules.

5 min read · 16 FAQs
GST RatesInteractive

GST on Cars & Vehicles in India — 18%, 40% or 5%?

The post-GST 2.0 rate on small cars, big cars, SUVs, bikes, EVs and commercial vehicles — after compensation cess was abolished on 22 September 2025 — plus ITC blocks…

6 min read · 15 FAQs
GST RatesInteractive

GST on Clothing in India — 5% or 18%?

The correct GST rate on readymade garments, fabric, yarn and footwear after GST 2.0 — the new ₹2,500 per-piece threshold, HSN codes, ITC for manufacturers and export r…

5 min read · 15 FAQs
GST Rates

GST on Construction in India — Flat, Works Contract or Exempt?

The correct GST rate for under-construction flats, affordable housing, ready-to-move property, works contracts, government projects, sub-contractors and ITC — updated…

5 min read · 16 FAQs
GST Rates

GST on Consulting Services in India — 18%, Export or RCM?

The GST rate on management, IT, legal, engineering and professional consultancy, how export of services is zero-rated, when RCM applies to foreign consultants and advo…

6 min read · 15 FAQs
GST RatesInteractive

GST on Cosmetics in India — 5% or 18%?

The correct GST rate for make-up, skincare, hair care, perfumes, soaps and salon services after the GST 2.0 reform — including the 28% slab that was removed on 22 Sept…

5 min read · 15 FAQs
GST Rates

GST on Courier & Express Delivery — Always 18%?

The correct GST rate for courier and express-delivery services, the SAC code, why courier is not a Goods Transport Agency (GTA), ITC on courier bills and the treatment…

5 min read · 14 FAQs
GST Rates

GST on Education in India — Exempt or 18%?

Which education services are exempt and which attract 18% GST — schools, colleges, private coaching, skill training, online courses and EdTech, explained with the late…

4 min read · 14 FAQs
GST Rates

GST on Electricity in India — Exempt or Outside GST?

Why your electricity bill carries no GST, why no ITC is available on it, and the current GST 2.0 rates on electrical equipment, solar panels, DG sets and wiring services.

5 min read · 15 FAQs
GST Rates

GST on Electronics in India — 18% After GST 2.0

The current GST rate on mobiles, laptops, TVs, ACs, fridges and home appliances after the GST 2.0 reform — plus HSN codes, ITC for businesses and the MRP rule for cons…

5 min read · 15 FAQs
GST RatesInteractive

GST on Employment in India — Taxed or Outside GST?

Salary is outside GST under Schedule III — but director fees, freelancers, notice pay and manpower supply are different. Know exactly when GST applies to employment-li…

6 min read · 16 FAQs
GST Rates

GST on Export in India — Zero-Rated, Not Exempt

How exports are zero-rated under the IGST Act, when to file an LUT vs pay IGST, how to claim your ITC refund, and the rules for services, SEZ and deemed exports.

7 min read · 16 FAQs
GST Rates

GST on Food in India — Nil, 5%, 18% or 40%?

The correct GST rate for groceries, packaged food, dairy, snacks, cold drinks, restaurant meals and Zomato/Swiggy orders — fully updated for the GST 2.0 reform effecti…

5 min read · 17 FAQs
GST RatesInteractive

GST on Footwear in India — 5% or 18%?

The correct GST rate on shoes, chappals, sandals and boots after GST 2.0 — the new ₹2,500-per-pair threshold, HSN codes 6401-6406, ITC and the inverted-duty refund.

5 min read · 16 FAQs
GST RatesInteractive

GST on Freight & Goods Transport — 5% RCM or 18%?

The correct GST rate for road freight (GTA), rail, air, sea and courier — plus the Reverse Charge (RCM) rule, the new 18% forward-charge option under GST 2.0, ITC and…

6 min read · 16 FAQs
GST Rates

GST on Gold in India — 3% Metal, 5% Making

The GST rate on gold, silver and jewellery, why making charges are taxed separately at 5%, a worked jewellery-bill example, old-gold exchange and how import duty stack…

6 min read · 17 FAQs
GST RatesInteractive

GST on Gym & Fitness in India — Now 5% on Membership

The GST rate on gym membership, personal training, yoga and fitness services was cut from 18% to 5% (without ITC) on 22 September 2025. Here is what applies to service…

5 min read · 16 FAQs
GST Rates

GST on Healthcare in India — Exempt or Taxable?

The GST position on hospital treatment, doctor fees, room rent, cosmetic surgery, medicines and health & life insurance — updated for the GST 2.0 reforms.

5 min read · 14 FAQs
GST RatesInteractive

GST on Hotel Rooms in India — 5% or 18%?

The correct GST rate on hotel accommodation after GST 2.0, the ₹7,500 tariff test, restaurant, banquet and spa rates, plus how business travellers claim ITC on hotel b…

5 min read · 16 FAQs
GST Rates

GST on Import of Goods — How IGST Works

How IGST is levied on imports, the step-by-step landed-cost calculation on CIF + Basic Customs Duty, full ITC for registered importers, RCM on imported services and SE…

5 min read · 16 FAQs
GST RatesInteractive

GST on Insurance in India — Now Exempt or 18%?

Individual life and health insurance is GST-free from 22 September 2025. See which policies are exempt, which still attract 18%, and how 80C/80D and ITC now work.

4 min read · 16 FAQs
GST RatesInteractive

GST on Jewellery in India — Gold, Diamond & Making Charges

The correct GST rate for gold, silver, platinum and diamond jewellery, how making charges are taxed, old-gold exchange, HSN codes and Input Tax Credit for jewellers.

4 min read · 15 FAQs
GST Rates

GST on Lease in India — 18%, RCM or Exempt?

The GST rate on leasing commercial property, land, machinery and vehicles — plus the residential-lease RCM rule, finance vs operating leases, SEZ zero-rating and 99-ye…

5 min read · 16 FAQs
GST RatesInteractive

GST on Medicines in India — 5% or Nil?

The GST 2.0 reform cut medicines from 12% to 5% and made 36 life-saving drugs Nil from 22 September 2025. Here are the current rates, HSN codes, pharmacy ITC and hospi…

5 min read · 16 FAQs
GST RatesInteractive

GST on Medicines in India — 5%, Nil or Exempt?

The current GST rate on medicines, life-saving drugs, medical devices, Ayurvedic products and hospital services after the GST 2.0 rate cuts effective 22 September 2025.

5 min read · 16 FAQs
GST RatesInteractive

GST on Medicines in India — 5%, Nil or Exempt?

The current GST rate on medicines, life-saving drugs, medical devices, hospital treatment and nutraceuticals after GST 2.0 — plus ITC, the inverted-duty refund and HSN…

5 min read · 16 FAQs
GST Rates

GST on Mining in India — Coal 18%, Ores 5%

The correct GST on coal (now 18%), iron ore and other minerals, mining and extraction services, royalty and lease premium under RCM, plus ITC and inverted-duty refunds.

5 min read · 16 FAQs
GST Rates

GST on Paper & Paper Products — Nil, 5% or 18%?

The correct GST rate for notebooks, printing paper, kraft paper, cartons, paper bags, tissue, printed books and newsprint after the GST 2.0 reform — with HSN codes and…

5 min read · 16 FAQs
GST Rates

GST on Petrol & Diesel — Why Fuel Is Outside GST

Petrol, diesel, ATF, crude oil and natural gas are kept out of GST by the Constitution — so there is no GST and no Input Tax Credit on them. Here is the current tax st…

5 min read · 15 FAQs
GST Rates

GST on Photography in India — 18% on Every Shoot

The correct GST rate for wedding, event, product and drone photography, the SAC code, registration threshold, and how photographers claim Input Tax Credit on camera gear.

5 min read · 16 FAQs
GST RatesInteractive

GST on Plastic Products in India — 18% on Almost Everything

The GST rate on plastic carry bags, PVC pipes, bottles, packaging, furniture and raw polymers, the HSN codes that apply, ITC on packaging, and what GST 2.0 changed.

5 min read · 15 FAQs
GST RatesInteractive

GST on Printing Services — 5% or 18%?

The correct GST rate for printing after GST 2.0: job work printing, book & newspaper printing, commercial & packaging printing, flex/banner, HSN codes and ITC — with t…

5 min read · 16 FAQs
GST RatesInteractive

GST on Property Purchase — 1%, 5% or Nil?

The correct GST rate on an under-construction flat, affordable housing, commercial property and ready-to-move homes — plus how stamp duty, ITC and the OC rule actually…

6 min read · 16 FAQs
GST Rates

GST on Rent in India — Commercial or Exempt?

The GST rate on commercial and residential rent, the residential-rent RCM rule for businesses, the landlord registration threshold and when you can claim ITC.

3 min read · 9 FAQs
GST RatesInteractive

GST on Restaurant Food in India — 5% or 18%?

Know the correct GST rate for restaurant services, Zomato/Swiggy orders, cloud kitchens, ITC, the composition scheme and restaurant compliance.

5 min read · 16 FAQs
GST RatesInteractive

GST on Salary in India — Is Salary Taxable?

Employee salary sits outside GST under Schedule III — but director fees, manpower supply, secondment and freelancer income can each attract GST. Know exactly where the…

5 min read · 16 FAQs
GST RatesInteractive

GST on Salon & Beauty Parlour — Now Just 5%

The GST 2.0 reform cut beauty and well-being services from 18% to 5% without ITC from 22 September 2025. Here is the correct rate for haircut, facial, waxing, bridal m…

5 min read · 15 FAQs
GST RatesInteractive

GST on Scrap in India — 18% or 5%?

The correct GST rate and HSN code for metal, plastic, paper, rubber, glass and e-waste scrap, plus the reverse-charge rule, the 2% GST TDS on metal scrap and when you…

5 min read · 15 FAQs
GST Rates

GST on Services in India — 18%, 5% or Exempt?

The correct GST rate for every service — consulting, IT, restaurant, hotel, transport, insurance and more — with SAC codes, RCM, export and Input Tax Credit rules unde…

5 min read · 16 FAQs
GST RatesInteractive

GST on Snacks & Namkeen — Now Just 5%

The current GST rate on namkeen, bhujia, chips, popcorn, sweets, chocolates and ice cream after the GST 2.0 reform — plus the loose-vs-packaged rule and HSN codes.

4 min read · 16 FAQs
GST RatesInteractive

GST on Society Maintenance — Exempt or 18%?

When housing society / RWA maintenance is exempt, when 18% GST applies, the ₹7,500-per-member and ₹20-lakh turnover tests, ITC and corpus-fund rules — all in one place.

5 min read · 15 FAQs
GST Rates

GST on Software & IT Services — 18% or Zero-Rated?

The GST rate on custom software, SaaS, packaged software and IT services, plus zero-rated exports under LUT and the 18% RCM on foreign software subscriptions.

6 min read · 16 FAQs
GST RatesInteractive

GST on Stationery in India — Nil, 5% or 18%?

The updated GST rates for notebooks, pens, pencils, paper, files and office supplies after the GST 2.0 reform — with the full HSN table, ITC rules and gift-hamper trea…

5 min read · 16 FAQs
GST Rates

GST on Steel & Iron in India — A Flat 18%

The GST rate on TMT bars, HR/CR coils, pipes, stainless steel, structural sections and scrap — with HSN codes, ITC eligibility, RCM and import (IGST) rules.

5 min read · 16 FAQs
GST Rates

GST on Telecom Services — A Flat 18%

The GST rate on mobile recharge, postpaid bills, broadband, DTH, landline and leased lines, how a ₹100 recharge splits, and when a business can claim ITC on telecom bi…

4 min read · 15 FAQs
GST RatesInteractive

GST on Textile, Fabric & Garments — 5% or 18%?

The correct GST rate for cotton, silk, wool and man-made fabric, readymade garments, textile job work, HSN codes and the inverted-duty position after the GST 2.0 reform.

6 min read · 16 FAQs
GST Rates

GST on Tobacco & Cigarettes — 40% Since 1 Feb 2026

The current GST rate on cigarettes, bidis, chewing tobacco, pan masala and gutkha after the sin-goods overhaul — with the additional excise duty, Health & National Sec…

5 min read · 16 FAQs
GST RatesInteractive

GST on Transportation in India — Freight, Air, Cab & Courier

The correct GST rate for every mode of transport — road freight (GTA), reverse charge, courier, air tickets, cabs, rail and bus — plus who pays and when ITC is available.

6 min read · 15 FAQs
GST Rates

GST on Warehousing in India — 18% or Exempt?

The GST rate on storage & warehousing services, the agricultural-produce and rice exemption, warehouse-building rent, the registration threshold and when you can claim…

5 min read · 15 FAQs
GST RatesInteractive

GST on Water in India — 5%, 40% or Exempt?

The correct GST rate for packaged drinking water, mineral water, 20-litre jars, aerated & flavoured water and municipal supply — fully updated for the GST 2.0 rate cut…

5 min read · 16 FAQs
GST Rates

HSN Code in GST — List, Digits & Rates

What an HSN code is, how many digits you must report in GSTR-1 by turnover, the difference between HSN and SAC, common product codes with current GST rates, and how to…

5 min read · 15 FAQs
GST Rates

Restaurant GST Rate in India — 5% or 18%?

The correct GST rate for every restaurant category — standalone outlets, hotel restaurants, takeaway, Zomato/Swiggy, outdoor catering and the composition scheme — with…

5 min read · 16 FAQs
GST RatesInteractive

GST on Banking & Financial Services — Fees 18%, Interest Exempt

The correct GST treatment for bank charges, loan fees, ATM and SWIFT charges, forex, mutual funds and insurance — plus how businesses claim ITC on banking costs.

5 min read · 15 FAQs
GST RatesInteractive

GST on Banking Services — Charges 18%, Interest Exempt

Know the correct GST on bank charges, loan & EMI interest, ATM and NEFT/RTGS fees, credit cards, forex and lockers — plus when your business can claim ITC on banking c…

5 min read · 15 FAQs
GST RatesInteractive

GST on Beauty Parlour & Salon — Now Just 5%

From 22 September 2025, GST on beauty parlour, salon, barber, spa and grooming services was cut from 18% to 5% without ITC. Here are the new rates, SAC codes, registra…

5 min read · 16 FAQs
GST Rates

GST on Building Material — Cement Now 18%

The correct GST rate and HSN code for cement, steel, bricks, tiles, sand, marble and every major construction material after the GST 2.0 reform — plus works-contract r…

4 min read · 16 FAQs
GST Rates

GST on Coaching Classes in India — 18% or Exempt?

The correct GST rate for coaching centres, competitive-exam & test-prep coaching, private tuition, online/EdTech classes, when registration is triggered and whether yo…

4 min read · 14 FAQs
GST Rates

GST on Cold Drinks in India — 40%, 5% or Nil?

The correct GST rate for aerated drinks, fruit juices, energy drinks, packaged water, coconut water and milk drinks after the GST 2.0 reform of 22 September 2025.

5 min read · 15 FAQs
GST Rates

GST on Cold Storage in India — Exempt or 18%?

When cold storage, warehousing and cold-chain services are exempt for agricultural produce, when processed and non-agricultural goods attract 18%, and how ITC works fo…

5 min read · 15 FAQs
GST RatesInteractive

GST on Construction & Real Estate — 5%, 1% or Exempt?

The correct GST rate for under-construction flats, affordable housing, ready-to-move property, commercial units and works contracts — with ITC rules updated for GST 2.0.

5 min read · 15 FAQs
GST RatesInteractive

GST on Construction Contractor — 18%, 5% or 1%?

The correct GST rate for works contracts, government civil projects, residential construction, sub-contractors and renovation — plus when a contractor can actually cla…

5 min read · 17 FAQs
GST Rates

GST on Construction Material — Cement Now 18%

The correct GST rate and HSN code for cement, steel, tiles, bricks, sand, marble and every core building material after the GST 2.0 reform — plus when a builder can cl…

4 min read · 16 FAQs
GST RatesInteractive

GST on Educational Services — Exempt or 18%?

The GST position for schools, colleges and universities, private coaching classes, ed-tech platforms, hostels, vocational training and services bought by institutions…

5 min read · 16 FAQs
GST RatesInteractive

GST on Event Management in India — 18% or Something Else?

The correct GST rate for event management, wedding planning, corporate events, exhibitions, sponsorship (with the 2025 RCM change) and when clients can claim Input Tax…

5 min read · 17 FAQs
GST RatesInteractive

GST on Flat Purchase in India — 1%, 5% or Nil?

The correct GST rate for buying a flat — affordable vs other under-construction homes, ready-to-move exemption, the 2/3 land deduction, and how much you actually pay.

6 min read · 16 FAQs
GST RatesInteractive

GST on Flight Tickets in India — 5% or 18%?

The correct GST rate for economy and business class air tickets, international flights, cancellation fees, helicopter travel and Input Tax Credit on business airfare…

5 min read · 14 FAQs
GST RatesInteractive

GST on Food Delivery — 5% Food, 18% Delivery?

The correct GST rate on Swiggy & Zomato orders — 5% on food paid by the platform under Section 9(5), 18% on delivery and platform fees since GST 2.0, plus cloud-kitche…

5 min read · 16 FAQs
GST RatesInteractive

GST on Hotel Accommodation — 5% or 18%?

The correct GST rate on hotel rooms per unit per day under the GST 2.0 two-slab structure, plus restaurant-in-hotel rates, Input Tax Credit and registration rules.

4 min read · 15 FAQs
GST RatesInteractive

GST on Imported Goods in India — IGST & Customs Duty

How IGST is levied and calculated on imports, why only IGST (not Basic Customs Duty) is creditable, reverse charge on imported services, and the tax on personal & cour…

5 min read · 15 FAQs
GST RatesInteractive

GST on Insurance Premium — 0% or 18%?

Since 22 September 2025, individual health and life insurance is GST-exempt. Know the correct rate for term, endowment, ULIP, motor, group and commercial policies — pl…

5 min read · 15 FAQs
GST RatesInteractive

GST on IT & Software Services — 18% or Zero-Rated?

The GST rate for software development, SaaS, cloud and IT consulting, how exports become zero-rated under LUT, OIDAR & RCM on foreign software, and full ITC for IT com…

6 min read · 15 FAQs
GST RatesInteractive

GST on Job Work in India — 5%, 18% or 1.5%?

The correct GST rate for every type of job work under SAC 9988, how a principal sends goods on a delivery challan, the 1-year / 3-year return limits and who keeps the…

6 min read · 15 FAQs
GST RatesInteractive

GST on Labour Contractor & Manpower Supply — 18% or RCM?

The correct GST rate for labour contractors, manpower and staffing, when reverse charge (RCM) applies on security services, ITC you can claim and the 194C TDS position.

5 min read · 17 FAQs
GST RatesInteractive

GST on Manpower Services — Forward Charge or RCM?

The 18% GST rate on manpower supply, staffing and labour contractor services, when reverse charge (RCM) applies, ITC eligibility and the Section 17(5) construction-lab…

5 min read · 16 FAQs
GST Rates

GST on Manpower Supply & Recruitment — 18% on the Full Value

The correct GST rate for manpower supply, labour supply, housekeeping, security and recruitment/staffing — why it applies to the gross invoice including wages, when se…

5 min read · 15 FAQs
GST RatesInteractive

GST on Mobile Phones in India — A Flat 18%

The correct GST rate for smartphones, feature phones, chargers, accessories, repairs and imports — plus how a GST-registered business claims Input Tax Credit on phones.

5 min read · 15 FAQs
GST RatesInteractive

GST on Motor Vehicles in India — 18% or 40%?

The post-GST 2.0 rate on cars, SUVs, two-wheelers, EVs and used vehicles — plus when a business can claim Input Tax Credit and how the used-car margin scheme works.

5 min read · 16 FAQs
GST Rates

GST on Petrol Pump in India — Fuel, CNG & Commission

Why petrol and diesel stay outside GST, the 5% rate on CNG/PNG/LPG, the 18% GST on dealer commission and pump services, and when a fuel retailer must register for GST.

5 min read · 16 FAQs
GST RatesInteractive

GST on Property Purchase — 5%, 1% or Nil?

The correct GST rate on under-construction flats, affordable housing and ready-to-move homes — plus the 1/3rd land deduction, why buyers get no ITC, stamp duty and JDA…

6 min read · 16 FAQs
GST RatesInteractive

GST on Readymade Garments — 5% or 18%?

The current GST rate on apparel after GST 2.0 — 5% up to ₹2,500 a piece, 18% above it — plus fabric, job work, HSN codes, ITC and export rules for garment businesses.

5 min read · 16 FAQs
GST RatesInteractive

GST on Real Estate in India — Flat Purchase & Rates

The correct GST rate on under-construction flats, affordable housing, ready-to-move property, commercial units, works contracts and rental — plus why buyers get no ITC.

5 min read · 16 FAQs
GST Rates

GST on Restaurant Services — 5% or 18%?

The correct GST rate for standalone restaurants, hotel restaurants, cloud kitchens, outdoor catering, ice-cream parlours and Zomato/Swiggy orders — plus ITC, compositi…

6 min read · 16 FAQs
GST RatesInteractive

GST on Security Services — Forward Charge or RCM?

The GST rate for security guard and agency services, when the recipient must pay under Reverse Charge (RCM), ITC eligibility and GST on CCTV & alarm systems.

5 min read · 16 FAQs
GST RatesInteractive

GST on Solar Panels in India — Now 5% or 18%?

The current GST rate on solar panels, inverters, water heaters and pumps after the GST 2.0 cut to 5%, which items stay at 18%, EPC/installation treatment and ITC for b…

5 min read · 16 FAQs
GST Rates

GST on Tour Operators & Travel Agents — 5% or 18%?

The correct GST rate for packaged tours, travel-agent commission, air-ticket and hotel booking fees, inbound tours for foreign tourists, ITC and the 5%-without-ITC tra…

5 min read · 15 FAQs
GST RatesInteractive

GST on Tour Package in India — 5% or 18%?

The correct GST rate for composite tour packages, tour operator vs travel agent, ITC choices, foreign/international tours, air & hotel components and registration.

5 min read · 16 FAQs
GST RatesInteractive

GST on Travel Agent & Tour Packages — 18%, 5% or 12%?

The correct GST rate for a travel agent's commission, tour operator packages, air tickets, hotel bookings and OTA convenience fees — updated for the GST 2.0 two-slab s…

5 min read · 16 FAQs
GST RatesInteractive

GST on Vehicle Repair & Car Service — Now 18% Across the Bill?

The GST rate on repair labour, spare parts and tyres after GST 2.0, plus composite-supply billing, ITC blocking under Section 17(5) and how insurance-claim repairs are…

6 min read · 16 FAQs
GST Rates

GST on Works Contract — Now a Flat 18%

The correct GST rate for construction, renovation and installation works contracts after GST 2.0, the Section 17(5) ITC block, the plant & machinery exception, sub-con…

5 min read · 16 FAQs
GST Rates

GST Rate Changes 2025 — The GST 2.0 Reset

The GST Council's 2025 rationalisation scrapped the 12% and 28% slabs and moved to a two-rate structure — 5% and 18%, plus a 40% demerit rate on sin and luxury goods.…

4 min read · 14 FAQs
GST Rates

GST on Export of Services — Zero-Rated at 0%

How export of services is zero-rated under the IGST Act: the two routes (LUT vs pay-and-refund), the 5 mandatory conditions, FIRC/BRC proof and the RFD-01 refund process.

5 min read · 16 FAQs
GST RatesInteractive

GST on Real Estate Agent & Broker — 18% on Commission

The correct GST rate on brokerage and commission, when a property agent must register, what Input Tax Credit you can claim, and how TDS under Section 194H interacts wi…

5 min read · 16 FAQs
GST RatesInteractive

GST on Second-Hand Goods — Only on the Margin

How GST works on used goods and old cars: the Rule 32(5) margin scheme, the flat 18% on used vehicles, when an individual pays nothing, and when a dealer must register.

5 min read · 15 FAQs
GST RatesInteractive

GST on Renting of Immovable Property — 18% or Exempt?

The GST rate on commercial and residential property rent, the reverse-charge (RCM) rules for businesses and unregistered landlords, sub-letting, co-working, the regist…

5 min read · 16 FAQs

Disclaimer: these guides explain the Income-tax Act, the GST law, the Companies Act and the notifications in force in general terms, as reviewed by TaxClue's CA desk and dated when last checked. They are not advice on your facts — for that, consult our CA team.

Need it done for you?

Read the guide. Or let us file it.

A CA or CS reviews your case, tells you exactly what applies and gives a fixed quote before any work begins.

Book a Consultation → Chat on WhatsApp Mon–Fri 10–6 · Sat 10–2 IST