Understanding GST in India

A complete guide to Goods and Services Tax for Indian businesses and freelancers

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What is GST?

The Goods and Services Tax (GST) is India's unified indirect tax system implemented in 2017, replacing multiple state and central taxes.

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Business Benefits

Simplified compliance, input tax credits, and elimination of cascading taxes make GST beneficial for SMEs and freelancers.

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GST Rates

Four primary slabs (5%, 12%, 18%, 28%) with special rates for essential goods and luxury items.

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Key Features of GST

For Businesses

  • Single tax system
  • Input tax credit
  • Online filing
  • Pan-India validity

Registration Threshold

Mandatory for businesses with ₹40L+ turnover (₹20L for special states)