Since 22 September 2025 the main Indian slabs are 5% and 18%, with 40% on demerit goods, plus 0.25%, 1.5% and 3% on stones and precious metals and a residual 28% on tobacco and pan masala. The 12% slab was withdrawn. Australia uses 10% and New Zealand 15%.
Within one state the GST is split into CGST and SGST; across states it is a single IGST.