GST in India — Rates, Registration, ITC, and Filing Guide

## GST structure in India India's GST has three components for intra-state transactions: - **CGST** (Central GST): goes to the central government - **SGST** (State GST): goes to the state government - **IGST** for inter-state transactions: collected by central government and shared For an 18% GST item sold intra-state: 9% CGST + 9% SGST. Sold inter-state: 18% IGST. ## Common GST rates by category **0% (exempt):** Fresh fruits/vegetables, milk, eggs, bread, contraceptives, healthcare services, educational services **5%:** Packaged food, tea, coffee, coal, life-saving drugs, restaurant services (no ITC) **12%:** Processed food, mobile phones (from 2020), computers, agarbatti **18%:** Most manufactured goods, financial services, IT services, restaurants (with ITC) **28%:** Automobiles, ACs, cement, cigarettes, luxury hotels ## GSTR returns and due dates - **GSTR-1** (outward supplies): 11th of next month - **GSTR-3B** (summary return + tax payment): 20th of next month (monthly filers) - **GSTR-9** (annual return): December 31 Composition scheme dealers file quarterly GSTR-4 with simplified compliance.