Quick Summary
The Goods and Services Tax (GST) Council's landmark reform, approved at its 56th meeting on September 3, has reduced India's complex four-slab structure into a simpler two-tier system, with essentials taxed at 5% and other goods and services at 18%. A special 40% rate will continue to apply to luxury and sin goods. The revised structure will come into effect on September 22, 2025. The overhaul, spearheaded by Union Finance Minister Nirmala Sitharaman and representatives of all states, is design
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited News Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
2 Years PLAN
3499
(Excl. of GST ₹629)
BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience. 07941056694
FAQ :
GST 2.0 simplifies India's tax structure from four slabs to two: 5% for essentials and 18% for other goods and services, with a special rate for luxury items. It comes into effect on September 22, 2025.
Online food delivery platforms like Zomato and Swiggy will now be taxed at 18% under Section 9(5) of the CGST Act.
Yes, it is expected that food delivery fees will increase slightly. Estimates suggest an impact of around ₹2 to ₹2.6 per order, depending on the platform.
Blinkit is mentioned as a platform where delivery fees were already under GST, so no major changes are expected for them.
The reform aims to simplify compliance, improve transparency, boost disposable incomes, stimulate consumption, and signal a shift towards demand-led economic growth.
CAclubindia
