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GST Rate Rationalisation in India: The Two-Slab Structure, the 40% Rate and What Businesses Must Fix in Pricing, Credit and Contracts
OCT 26, 2026·6 min read·Roshan R·India
India moved to two main GST slabs of 5% and 18%, with a 40% rate for luxury and sin goods. Here is what the change means for pricing, stock held at the old rate, input credit and long-term contracts.
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