When do the new GST rates (under GST 2.0) come into effect?

The revised GST rate structure under GST 2.0 is applicable from September 22, 2025, as notified after the 56th GST Council Meeting.

Key highlights:

• Common-use goods and essentials now fall under the 5% slab.

• Standard goods and services are taxed at 18%.

• Luxury and sin goods may attract a higher rate of 28% or more.

Understanding the Time of Supply:

The time of supply determines which GST rate applies — it depends on when the invoice is issued, goods/services are supplied, or payment is received, whichever is earlier. So, if the supply or invoice date falls before 22 September 2025, old rates may apply; if it’s on or after, the new GST 2.0 rates apply.

For assistance in applying the correct GST rates and understanding time of supply rules,

contact MyTaxCA – GST Consultant in Faridabad for expert guidance.

Schedule a Free Consultation with MyTaxCA