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
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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.
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