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GST on Indian D2C — Beauty, Food, Apparel Rates and Filing Cadence 2026

By Sylvr Founder's Desk · Last checked 6 Nov 2026

Rates changed on 22 Sep 2025. See the category rows: hair oil, shampoo, soap 5%; most packaged snack foods 5%; apparel up to ₹2,500 5%, above 18%; bamboo/cane furniture 5%. Marketplaces collect TCS: 0.5% of the net value of taxable supplies (reduced from 1%; Notification 15/2024–Central Tax), from 10 Jul 2024. Gazette (on gstcouncil.gov.in), read 6 Nov 2026. Monthly GSTR-1 + GSTR-3B filing is the standard cadence.

Sources: gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_info, gstcouncil.gov.in/sites/default/files/2024-09/central-tax-15-2024-1107, taxmann.com/post/blog/ecos-to-collect-0-5-tcs-on-net-value-of-taxable-, read 6 Nov 2026.

Rate by category

Hair oil, shampoo, toothpaste, toilet soap bars, talcum powder, face powder and shaving cream: 5% (from 18%). Other skincare and cosmetics: rate not stated in these documents; check the HSN entry in the CBIC rate notification.
Namkeen, bhujia, pasta, instant noodles, sauces, diabetic foods, butter, ghee, cheese: 5% (from 12%). Chocolates, coffee, cornflakes: 5% (from 18%). UHT milk and pre-packaged labelled paneer: nil. Aerated and caffeinated drinks: 40% (from 28%).
5% for apparel up to ₹2,500 per piece; 18% above ₹2,500 per piece (from 12%).
Furniture wholly of bamboo, cane or rattan: 5% (from 12%). Other furniture: not stated in these documents.
Nutraceuticals: check the HSN entry in the CBIC rate notification.
Televisions, air conditioners and dishwashers: 18% (from 28%). Other electronics: not stated in these documents.

Source: gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_info.

Filing cadence

GSTR-1 (outward supplies): monthly
GSTR-3B (summary + payment): monthly
GSTR-9 (annual return): annual
GSTR-9C (reconciliation): annual, above ₹5Cr turnover

Source: cbic-gst.gov.in/pdf/cir-cgst-246-03-2025.pdf.

Sources

Every figure above is here. A page with a figure and no source here does not publish.

  1. gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau.pdf. Open the source ↗
  2. cbic-gst.gov.in/pdf/cir-cgst-246-03-2025.pdf. Open the source ↗
  3. gstcouncil.gov.in/sites/default/files/2024-09/central-tax-15-2024-11072024.pdf, read 6 Nov 2026. Open the source ↗
  4. taxmann.com/post/blog/ecos-to-collect-0-5-tcs-on-net-value-of-taxable-supplies-made-through-it-by-other-suppliers-notification, read 6 Nov 2026. Open the source ↗
  5. support.google.com/google-ads, read 4 Nov 2026. Open the source ↗

Questions founders ask

Do I need a separate GSTIN per state?

Yes if you have a place of business or warehouse in that state. D2C brands at scale often register in several states, wherever they hold stock.

Is GST on marketplace ads recoverable?

Yes. Amazon, Flipkart and Nykaa issue GST invoices for sponsored-ads spend. GST on digital ad spend: 18%. Google, read 4 Nov 2026. Whether you can claim it back depends on your registration. Source: [support.google.com/google-ads](https://support.google.com/google-ads), read 4 Nov 2026.

What happens if I miss a GSTR-3B filing?

Late fee + interest. Sustained non-filing leads to GSTIN suspension, which freezes marketplace settlements. Don't miss the deadline.

Related answers

GST for Indian D2C Brands — Rates, Filings, and Marketplace MechanicsRead the answer