India’s GST framework has undergone its biggest overhaul since launch. The new 4-slab structure (0%, 5%, 18%, 40%) replaces the old 5-tier system, the 12% slab is gone, and compliance has gone fully digital. Updated with 57th GST Council recommendations (Oct 2026): arrest removal, prosecution threshold raised to ₹5 crore, simplified e-commerce registration.
