{
 "name": "GST rates relevant to Indian D2C categories, 2026",
 "publisher": "D2C Acquisition.Lab",
 "license": "CC BY 4.0 (cite d2c-acquisitionlab.com)",
 "jurisdiction": "India",
 "provenance": "Verified external only. These are provider fees and government rates as published; they are NOT total selling costs and NOT D2C benchmarks. Our own calculations live separately on the reference pages, labeled Lab calculation.",
 "updated": "2026-08-27",
 "note": "These are GOVERNMENT RATES, not D2C-specific costs. What GST does to your pricing depends on your price band, input credits and category; that analysis lives on the reference pages as Lab calculation.",
 "rows": [
  {
   "last_verified": "2026-08-27",
   "item": "Readymade garments (Ch. 61/62/63)",
   "rate": "5% where SALE VALUE (transaction value, NOT MRP) does not exceed ₹2,500 per piece; 18% above",
   "applicable_category": "apparel incl. babies' garments (HSN 6111 has no separate entry)",
   "effective_date": "2025-09-22",
   "source": "Notification No. 09/2025-Central Tax (Rate) dated 17 Sept 2025 (F.No. CBIC-190341/188/2025-TRU), effective 22 Sept 2025: Schedule I entries 388/389 at 2.5% CGST, Schedule II entries 197/198 at 9% CGST. 56th GST Council. PIB factsheet 'Threads of Reform', 17 Sept 2025.",
   "methodology": "rate notification read directly; MRP-vs-transaction-value per CBIC Sectoral FAQ Textiles Q4"
  },
  {
   "last_verified": "2026-08-27",
   "item": "Sarees and suit lengths (fabric: HSN 5007/5208/5209)",
   "rate": "5% AT ANY PRICE (classified as fabric; the ₹2,500 garment split does NOT apply). Stitched blouses and pre-stitched sarees ARE garments and follow the garment split",
   "applicable_category": "sarees, dress materials",
   "effective_date": "2025-09-22",
   "source": "HSN Chapter 50/52 fabric headings; garment split per Notification 09/2025-CT(R) applies to Chapters 61/62 only.",
   "methodology": "HSN chapter headings + rate notification"
  },
  {
   "last_verified": "2026-08-27",
   "item": "Goods slab structure",
   "rate": "GST 2.0, effective 22 Sept 2025, RESTRUCTURED THE SLABS FOR GOODS: the 12% slab was removed and those lines moved to 5% or 18%. Never quote a 12% goods rate without re-verifying it against a post-22-Sept-2025 primary source; several pre-reform figures still circulate in secondary coverage.",
   "applicable_category": "all goods",
   "effective_date": "2025-09-22",
   "source": "56th GST Council; CBIC rate notifications dated 17 Sept 2025, effective 22 Sept 2025.",
   "methodology": "56th GST Council decisions + rate notifications"
  },
  {
   "last_verified": "2026-08-27",
   "item": "GST on logistics/courier services",
   "rate": "18% on freight, COD and other courier charges",
   "applicable_category": "all shippers",
   "effective_date": "long-standing",
   "source": "courier invoices / GST service rate schedule",
   "methodology": "service rate schedule"
  }
 ]
}