when will new gst rates be applicable

The new GST rates in India are expected to be applicable around September 22, 2025. The GST Council is scheduled to meet on September 3-4, 2025, to finalize the new tax slabs, which are likely to simplify the GST structure to mainly two slabs of 5% and 18%, with a special 40% rate on select luxury and sin goods. The implementation of these new rates is anticipated to coincide with the Navratri festival, with notifications expected within a week after the Council's decision. This follows the announcement of "next-generation" GST reforms by Prime Minister Narendra Modi on August 15, 2025, aimed at rationalizing rates and easing compliance, including the removal of the 12% and 28% slabs.