Country rates
VAT in India
India replaced VAT with GST in 2017. Standard GST is 18%, with 5% and 12% slabs and a 28% luxury rate. The old VAT search term still gets traffic, so we include it for reference.
| Standard rate | 18% |
|---|---|
| Reduced rates | 12%, 5%, 28% |
| Currency | INR |
Worked example
100.00 net plus 18% VAT comes to ₹118.00.
A ₹100.00 gross price splits into ₹84.75 net and ₹15.25 VAT.
Try the VAT calculatorWhat you should know about India VAT
The standard rate of 18% applies to most supplies. Reduced rates of 12% and 5% and 28% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in India's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the India tax authority before filing.