GST 2.0 Explained with Expected Changes

GST 2.0 Explained with Expected Changes GST 2.0, which came into effect on 22 September 2025, brought major changes to India’s indirect tax system. It replaced the earlier four-slab structure with a simpler framework based mainly on 5% and 18% GST rates. Essential items were kept under the nil-tax category, while luxury and sin goods were placed under a higher 40% tax rate.