GST
Articles
Short answers to the GST questions people ask most.
GST 2.0: What Changed on 22 September 2025
On 22 September 2025 the rates of GST on most goods were reset. The schedules that had governed goods since 2017 were withdrawn and replaced by new ones, and many everyday items moved to a lower rate. A few moved higher. Shop prices since then reflect the new rates, and…
GST on Health and Life Insurance Premiums
Until September 2025, a health or life insurance premium carried GST at 18 per cent. On a family health policy, that was a noticeable part of the cost. From 22 September 2025, premiums on individual policies carry no GST at all. Group policies are treated differently. T…
GST on House Rent and Society Maintenance
Most people renting a flat never see GST on their rent, and most landlords never charge it. That is the general rule, but there are two exceptions that catch people out. One concerns tenants who are registered for GST. The other concerns housing society maintenance bill…
GST on Buying a Flat: Under Construction or Ready to Move In
Two buyers pay the same price for identical flats in the same building. One pays GST and the other does not. The difference lies in when the money was paid, relative to one document: the completion certificate. This article explains why, and what GST applies to a flat b…
GST on Restaurant and Hotel Bills
A meal at a café and the same meal in a hotel’s restaurant can carry different GST. A hotel room at Rs 7,000 a night and one at Rs 8,000 also carry different GST, and in a way that changed in 2025. This article explains the rates that apply to eating out and staying in …
Reading a GST Bill: Who May Charge GST, and What the Bill Must Show
A bill with “GST 18%” printed on it looks official. It is not always lawful. Some sellers are not allowed to charge GST at all, and some who are allowed must show certain details for the charge to be valid. A bill can be checked against the law in a few minutes, and thi…
Selling a Personal Car, Gold or Furniture: When GST Does Not Apply
A person selling a used car, old jewellery or household furniture often wonders whether GST is due on the sale. For an individual selling personal belongings, the answer is generally no. The reason lies not in any exemption but in what GST taxes in the first place. This…
Why Petrol, Diesel, Alcohol and Electricity Are Not Under GST
GST was meant to replace most indirect taxes with one. Yet a fuel bill shows no GST, and neither does a liquor bill or, usually, an electricity bill. These are among the largest items in a household’s spending, and the reasons they sit outside GST are not the same for e…