Imagine you’re establishing your business in the tech corridors of Karnataka or the vibrant markets of West Bengal. Have you noticed first two digits of your GSTIN upon GST registration? It reveals more than just a code! The first two digits of your GSTIN refers to your business’s home State or Union Territory (UT). GST State code is the unique identification number representing every State/UT in which the taxpayer is registered under the GST law. For instance, 19 for West Bengal or 29 for Karnataka.GST State code helps taxpayers to navigate the complexities of GST jurisdiction in India. Anyone verifying the GSTIN can identify the State/UT in which you've obtained GST registration and operating from.What is the GST State Code?Under GST law, every state and Union Territory is assigned a unique numeric code referred to as the GST state code.

A Goods Transport Agency (GTA) plays a significant role in the logistics sector by providing transportation services for goods. Under the GST regime, GTAs are subjected to various compliance requirements to ensure accurate tax reporting and avoid penalties.This article explores the essential aspects of GST for GTAs, including GST registration, reverse charge mechanism (RCM), HSN code reporting, and the latest updates under GST regulations.Key TakeawaysA GTA provides transport of goods by road and issues a consignment note, covering transport and related services like loading and warehousing.GST on GTA services is generally 5% without ITC or 18% with ITC if the GTA opts to pay tax themselves; otherwise, the recipient pays under reverse charge.GTAs transporting exempt goods (e.g., agricultural produce) or low-value consignments below ₹1,500 may attract 0% GST.GTA registration is not required if the GTA exclusively provides services where GST is paid by the recipient under reverse charge.Proper GST-compliant invoicing, timely return filing, and accurate HSN code reporting are critical to avoid penalties on GTA services.What is a GTA?As per the updated definition introduced through Notification No. 16/2025-Central Tax (Rate) dated 16th July, 2025, a GTA is:“Any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include(i) an electronic commerce operator by whom the services of local delivery are provided,(ii) an electronic commerce operator through whom the services of local delivery are provided."Watch and learn easily about GTA rules under GST-Why GTA has to pay GST?The GST law exempted below modes of transportation of goods: By road, except the services of:a goods transportation agency;a courier agencyBy inland waterways.Therefore, GST is applicable on Goods Transport Agencies (GTAs).What are the services provided by a GTA?The service includes not only the actual transportation of goods, but other intermediate/ancillary service provided such as-Loading/unloadingPacking/ unpackingTrans-shipmentTemporary warehousing etcIf these services are included and not provided as independent activities, then they are also covered under GTA.What is the GST rate on GTA services? Service by a GTAGST rateCarrying-agricultural produce, milk, salt and food grain including flour, pulses and rice, organic manure, newspaper or magazines registered with the Registrar of Newspapers, relief materials meant for victims of natural or man-made disasters, defence or military equipment0%Carrying- goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage is less than Rs. 1,5000%Carrying- goods, where consideration charged for transportation of all such goods for a single consignee does not exceed Rs. 7500%Any other goods5% No ITC or 18% with ITCUsed household goods for personal use0% **Transporting goods of unregistered personsEarlier exempted, but later made taxable; currently, list yet to be notified**Transporting goods of unregistered casual taxable personsEarlier exempted, but later made taxable; currently, list yet to be notified**Transporting goods (GST paid by GTA)*5% No ITC or 18% with ITCTransporting goods of 7 specified recipients*Irrespective of GTA choosing 18% (with ITC) and 5% (without ITC), if the GTA opts for paying tax on forward charge by giving a yearly declaration^, then it appears in the tax invoice.

The issue of GST on paratha has stirred quite a debate among Indian consumers, mainly because it used to be taxed differently from roti. The good news? The 56th GST Council meeting has brought clarity and relief that will delight many.From September 22, 2025, the GST on all traditional Indian breads - including roti, chapati, khakhra, paratha, and parotta, has been slashed to zero. This is a significant shift from before when roti had a 5% GST and paratha, considered a processed product needing heating before consumption, was taxed at 18%.So why was there a difference before? Paratha, unlike plain roti, contains additional ingredients and requires heating before it’s ready to eat. This complexity placed it under a higher tax bracket. But with the recent reforms, the government has chosen to simplify things and ease the tax burden on these everyday foods.GST Rate on Roti and ParathaRoti and chapati: Previous GST was 5%, now dropped to NIL.Paratha: Previous GST was 18%, now also NIL.This means all these popular Indian breads are now on equal footing when it comes to GST, making them more affordable for all.This change is part of the government’s push to make GST more consumer-friendly and straightforward, though the official CBIC notification is still awaited..

The 56th GST Council meeting, held on 3rd September 2025, introduced a series of reforms for fruits and vegetables, with most items now either fully exempt or moved to a uniform 5% slab, effective 22nd September 2025.​Key Takeaways:Fresh fruits and vegetables remain GST exempt.Many dried, frozen, and preserved fruits and vegetables are now taxed at a simple 5% (earlier 12/18%).Dried nuts, dried fruits, and select packaged produce shifted to 5%.Significant cuts in GST rates boost affordability, simplify compliance, and align industry practices.What is GST on Fruits and Vegetables?GST on fruits and vegetables is the tax imposed on the sale or supply of these items based on their processing status - fresh, dried, frozen, or preserved, with exemptions for unprocessed goods and a new 5% slab for most processed varieties.​Before September 2025, rates ranged from nil to 12% or 18%, depending on category and packaging. Now, the norm is exemption for fresh produce and a 5% GST for processed, dried, or packaged formats, simplifying tax treatment across the board.​Exempt Fruits and VegetablesAll fresh vegetables: potatoes, tomatoes, onions, garlic, leeks, cabbage, cauliflowers, kale, lettuce, carrots, beets, radishes, turnips, cucumbers, gherkins, leguminous (peas, beans), and other seasonal varietiesAll fresh fruits: bananas, plantains, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, citrus fruits (oranges, mandarins, lemons, limes, grapefruits, pomelos, etc.), grapes, melons, papayas, apples, pears, quinces, apricots, cherries, peaches, plums, sloes, and all berries (strawberries, raspberries, blackberries, mulberries, loganberries, currants, gooseberries, cranberries, bilberries, kiwis, lychees, durians, persimmons, pomegranates, sapota/chikoo, custard-apple, tamarind, bore)Edible roots and tubers (manioc, arrowroot, sweet potatoes, Jerusalem artichoke, sago pith)Fresh or dried coconuts, Brazil nuts, and all fresh nuts (almonds, hazelnuts, walnuts, chestnuts, pistachio, macadamia, kola, areca, pine nuts)Fresh peels of citrus fruits and melonsDried vegetables and dried leguminous vegetables (provided they are not packaged/labelled)Makhana (fox nuts, unless pre-packaged/labelled)All provisionally preserved vegetables and fruits are unsuitable for direct eatingFrozen vegetables (simple freezing, no added sweetener)Manioc, tubers frozen (unless pre-packaged/labelled)Tamarind driedFruits and Vegetables Taxed at 5% GSTProcessed, dried, preserved, or pre-packaged items attract 5% GST:Pre-packaged/labelled dried leguminous vegetables and makhanaDried or roasted nuts (cashew, almonds, pistachios, walnuts, macadamia, hazelnuts, areca, kola, chestnuts/singhada, pine nuts, Brazil nuts) and their mixturesDried fruits such as dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, grapes/raisinsDried, frozen, preserved citrus fruits and melons (includes peels in brine or preservatives)Herb, bark, dry plant, root, jaribooti, dry flowersCooked or frozen fruit/nut mixes, including items with added sweetener (steamed/boiled/frozen fruit & nuts)Provisionally preserved fruit/nuts (e.g. sulphur dioxide, brine, etc.)All jams, jellies, marmalades, fruit/nut purees, pastes (cooked, with/without sugar)Vegetable or fruit preserves by vinegar/acetic acid or by sugar (drained, glacé, crystallised)All roasted/salted groundnuts, seeds, fruit squash, nut/fruit pastes not elsewhere classifiedAll unfermented fruit/vegetable juices and pulp, non-carbonated and non-alcoholic, pure or with added sugarAll fruit or juice-based drinks except carbonated beveragesFruits & Vegetables GST: What’s Changed?HSN/DescriptionOld GST RateNew GST RateDried Brazil nuts 12%5%Dried nuts: Almonds, Hazelnuts, Chestnuts, etc.12%5%Dried Dates, Figs, Pineapples, Mangos, etc.12%5%Dried Citrus fruits 12%5%Dried fruit mixes 12%5%Fruits/veggies in vinegar, sugar, etc. 12%5%Jams, jellies, purees, nut pastes 12%5%Roasted/salted groundnuts, seeds, squash 12%5%Fruit/veg juices, uncarbonated12%5%Fruit/juice-based drinks (no carbonation)12%5%Visit our related article on ‘GST Rates’ to know more about the GST rates levied on various other items..

Wondering how much GST you pay for that cheesy pizza slice? After the 56th GST Council meeting (effective 22nd September 2025), the tax treatment on pizzas has changed quite a bit, right from the pizza bread to its toppings and delivery charges.Key TakeawaysPizza bread is now exempt from GST (0%).Pizza toppings, cheese, and sauces are now taxed at a reduced 5% rate.Restaurant dine‑in pizzas attract 5% GST at non‑specified premises and 18% GST at specified premises.Home delivery charges attract 18% GST.Scope of Taxation on PizzaEarlier, pizza taxation depended heavily on how it was made, sold, or supplied:Pizza bread attracted 5% GST,Cheese and toppings were taxed at 18%,Dine‑in and delivery rates varied based on location and category.Now, the picture is clearer. Pizza bread is fully exempt (Nil rated), toppings and sauces come under 5%, while dine‑in rates stick to 5% or 18% based on where you eat.GST Rate on Pizza and HSN Code (Post‑56th Council Meeting)DescriptionHSN/SACGST Rate Pizza Bread1905NilPizza Toppings (including cheese & sauces)2106 90 995%Pizza served at Restaurant – Non‑specified premises99635% (No ITC)Pizza served at Restaurant – Specified premises996318% (With ITC)Delivery Charges (if any)996818%Note: specified premises are hotels where tariff of any room crossed Rs.7,500 per night in the previous financial year.Advance Rulings Related to Pizza GST RateIn one notable case, the Haryana Appellate Authority for Advance Ruling (AAAR) clarified that pizza toppings containing vegetable fat cannot be classified as cheese. They are to be treated as ‘food preparations not elsewhere specified’ (HSN 21069099), attracting an 18% GST earlier.But post‑September 2025, as per the new Council decision, these items now enjoy a reduced 5% GST rate, providing major relief to both restaurants and suppliers.How GST Differs for Dine‑In vs DeliveryHere’s a simple decoding:Dine‑in:Non‑specified restaurants → 5% GST (no input credit).Specified premises (luxury hotels/restaurants) → 18% GST (input credit available).Home delivery:GST on pizza → same as restaurant rate (5% or 18%).Delivery charge component → 18% GST separately.Think of it as the taste being the same, but the “tax topping” depends on how and where you enjoy your pizza!ConclusionWith the latest GST Council reforms, pizza taxation has become more digestible, quite literally and legally. Whether it’s dine‑in, take‑away, or delivery, understanding which layer attracts which tax helps restaurants comply better and keeps customers informed.After all, decoding GST, much like enjoying a pizza, is best done slice by slice..

The GST landscape for old and refurbished cars has undergone significant changes, simplifying tax compliance for dealers and buyers alike. With the 56th GST Council meeting introducing a uniform GST rate on used vehicles and CBIC notifying the same, the tax structure now focuses on profit margins rather than the entire sale value. This shift clears misconceptions like "tax on losses" and ensures fairness in the second-hand car market.Key takeawaysThe GST rate on used cars will remain 18%, applied on profit margins instead of the full sale value.As a business owner or buyer, understanding GST rates, HSN codes, and key rules is essential to navigate this evolving framework. In this article, we’ll explore everything from applicability to recent updates and practical scenarios for GST on used cars.Understanding GST on Used CarsLevy of GST on used cars is based on the taxable event called as supply. The definition of supply under includes all kinds of sale, exchange, transfer, barter, lease, rental, license and disposal undertaken for the furtherance of business consideration.

In this article, we will discusss about the impact of GST on wholesalers and retailers in detail. The introduction of GST 2.0 rate reset in the year 2025 has allowed many wholesalers and retailers to improve their business growth with GST rate reductions translating into price reductions. Read further as we decode the GST impact on wholesalers and retailers.Key TakeawaysGST 2.0 rate reset has been implemented since 22nd September 2025 after recommendations at the 56th GST Council meeting:Several FMCG items are reclassified from 12% to 5% or nil. GST on small cars are reduced from 28% to 18%. Overall effective GST on big cars is now 40%, reduced from 50%.GST on Pan Masala, Gutkha, Cigarettes & Tobacco to be levied on Retail Sale Price (RSP) instead of transaction value.GST on Medicaments (mixed, not in retail packs)  reduced from 12% to 5%.GST on Medicaments (measured doses/retail packs)  reduced from 12% to 5%.GST on Ayurvedic, Unani, Siddha, Homoeopathic, Bio-chemic medicines ,covered under reduced GST slab of 5%.GST on Medical dressings (wadding, gauze, bandages, adhesive plasters, etc.) reduced from 12% to 5%.GST on Sewing thread of artificial filaments has been reduced from 12% to 5%.GST 2.0 Rate Reset ImpactGST 2.0 rate reset has restructured the GST rate slabs, removing 12% and 28% slabs, with effect from 22nd September 2025.

If you’re on this page, you could be an existing or a potential real estate investor, an agent, an advisor, a developer, an architect, or even seeking a residential or commercial property to own. Real estate matters to most people in India. Understanding the GST implications is equally important because it can change the dynamics of your property pricing.Key TakeawaysFollowing changes are brought into effect from 22nd September 2025 via the recommendations made at the 56th GST Council meeting:GST on cement is reduced from 28% to 18%.Offshore works contract (oil and gas exploration/production) GST revised from 12% with ITC to 18% with ITCWorks contract involving more than 75% earthwork (for Government) GST revised from 12% with ITC to 18% with ITCSub-contractor works contract (to main contractor for Government earthwork projects) GST revised from 12% with ITC to 18% with ITCSand lime bricks / Stone inlay work GST reduced from 12% to 5%The pre-GST taxability of Real Estate TransactionsNature of DutyRate of TaxWhen was tax required to be paid? or What triggered tax?VAT*1 to 4%On Sale of Under Construction PropertiesService Tax4.5%Registration Charges0.5 to 1%Stamp Duty Charges*5 to 7%* VAT, registration charges, and stamp duty charges vary by state. VAT was not applicable to completed or ready-to-sale properties under the erstwhile indirect tax regime. Cenvat credit on inputs used for the construction of a building or a civil structure or any part thereof was also restricted.Taxability of Real Estate Transactions under GSTParticularsApplicabilityRate of TaxInput Tax CreditOn ready-to-move properties for which completion certificates are issuedNot applicable – Because the sale of a building is treated as an activity or transaction, to be treated neither as a supply of goods nor services as per Schedule III of the CGST Act, 2017–Not availableOn under-construction properties (For homes purchased under credit-linked subsidy scheme)Applicable as supply of services as per Schedule I of the CGST Act, 20178%AvailableOn under-construction properties (On affordable housing by a promoter in a Residential Real Estate Project)Applicable as supply of services1.5%Not available except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREPOn under-construction properties (On non-affordable housing by a promoter in a Residential Real Estate Project) on or after 1st April 2019Applicable as supply of services7.5%Not available  except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREPOn under-construction properties (Other than above)Applicable as supply of services as per Schedule I of the CGST Act, 201712%AvailableOn resale propertiesNot applicable–Not availableOn the purchase of land and saleNot applicable. As per Schedule III, the sale of land is neither a supply of goods nor services–Not availableWorks contractApplicable18%AvailableComposite supply of works contractApplicable18%AvailableComposite supply of works contract to the Government AuthoritiesApplicable12%AvailableComposite supply of works contract – for use by the general publicApplicable12%AvailableComposite supply of works contract – Affordable HousingApplicable12%AvailableWorks contract involving more than 75% earthwork (for Government)Applicable18%AvailableSub-contractor works contract (to main contractor for Government earthwork projects) Applicable18%AvailableThe applicable rate will be taken after cutting the 1/3rd amount towards the land cost.Impact on BuyersUnder the earlier tax regime, buyers had to pay VAT, Service Tax, registration charges, and stamp duty on purchasing properties under construction.

GST registration rules and forms for e-commerce operators, online sellers, e-retailers and dealers vary from the normal or regular registration, where the Tax Collection at Source (TCS) provisions apply to the e-commerce operator. The article dives into finer details of the same.Latest updates27th October 2025In the 56th GST Council meeting on 3rd September 2025, the Council recommended an in‑principle approval for a simplified registration mechanism for small e‑commerce suppliers across states to ease compliance. Accordingly, from 1st November 2025, the government will implement simplified GST registration mechanism.Who will Collect TCS under GST?e-Commerce aggregators are responsible under the GST law for collecting and depositing tax at the rate of 0.5% on each transaction under the Section 52 of the CGST Act. Any dealers/traders selling goods/services online would get the payment after deduction of 0.5% tax. All the traders/dealers selling goods/services online would need to get registered under GST even if their turnover is less than the prescribed threshold limit, for claiming the tax collected by the aggregators. Notes: 1.

Since the introduction of GST from 1st July 2017, the GST Council has rationalised GST rates from time to time. These GST rate changes have a significant impact on the taxability of various goods and services and in turn, impacting the final price of a product. Thus, businesses need to be prepared on how to deal with these changes and take the necessary steps to pass on the benefit to the consumers, if there is a reduction in tax rates.Key Takeaways56th GST Council meeting and subsequent GST notifications have given effect to GST 2.0 rate reset. The changes impact a wide range of businesses in India.Any GST rate reduction has to be passed onto consumers. Else, a non-compliance can lead to recovery with 18% p.a.