Updated 4 October 2026
GST Invoice Rules & Rates
# Comprehensive Indian GST Invoicing Rules & Tax Slabs\n\nUnder the Central Goods and Services Tax (CGST) Act, 2017, every registered business supplying taxable goods or services must issue a valid Tax Invoice.\n\n### Standard GST Slabs in India:\n- **0% (Exempt):** Essential grains, fresh fruits, vegetables, unbranded dairy.\n- **5%:** Packaged food items, apparel below ₹1,000, coal, tea, spices.\n- **12%:** Processed food items, butter, cheese, standard cell phones.\n- **18%:** Most standard industrial and consumer goods, electronics, IT & SaaS software, accounting services.\n- **28%:** Luxury goods, automobiles, tobacco, pan masala.\n\nSuperBiller calculates intra-state (CGST + SGST) and inter-state (IGST) breakdowns automatically according to your party state and business state.