September 2025 Reform Notice: Effective 22 September 2025 (56th GST Council meeting), the 28% GST slab was abolished. Most non-luxury items previously at 28% (electronics, cement, standard appliances) moved to this 18% standard slab, while luxury and sin goods moved to a new 40% slab. Professional and consulting services remain unchanged at 18%. If you were searching for the 28% calculator, you have been redirected here.
The Standard 18% GST Bracket for Services & Goods
The 18% rate is the primary standard GST rate in India. It applies to all professional and consulting services, IT, digital marketing, electronics, and goods reclassified from the former 28% slab.
Key Services & Items Subject to 18% GST (Effective from 22 September 2025):
- Professional, consulting, software engineering, and technical advisory services (SAC 9983).
- Digital marketing, graphic design, content writing, and legal/CA consulting.
- Electronics, computers, IT peripherals, and capital equipment.
- Cement and standard construction raw materials (reclassified from the former 28% slab).