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GST Advisory Services – Expertvuw
GST

GST Advisory: Rates, Input Tax Credit and Transactions

Last updated: 2 October 2026

GST questions come up in every contract, price and invoice. After the September 2025 rate changes, many businesses need to review their classification and pricing. Our team gives practical, documented answers on rates, credit and transaction structures.

Overview

Where GST advice makes a difference

  • Rates and classification — from 22 September 2025, GST moved to a simpler structure: 5% (merit rate) and 18% (standard rate) as the main slabs, a 40% rate for luxury and sin goods, and nil and special rates for some items. The 12% and 28% slabs were largely removed. Correct HSN or SAC classification decides the rate.
  • Input tax credit — eligibility, blocked credits, the Invoice Management System, and credit reversal when suppliers do not pay or file.
  • Place of supply — whether a transaction is intra-state or inter-state, and exports or SEZ supplies at zero rate.
  • Transactions — business transfers, related-party supplies, free supplies, discounts, and contracts spanning rate changes.
  • Compliance design — e-invoicing, e-way bills, reverse charge and registration in multiple states.

Based on the CGST and IGST Acts, GST Council decisions and CBIC notifications. Last updated: 27 September 2026.

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What This Service Covers

What our GST advisory service covers

1

HSN / SAC classification and rate review after the 2025 changes

2

Input tax credit eligibility and reconciliation review

3

Contract and pricing review for GST impact

4

Place of supply, export and SEZ questions

5

Written opinions to support your position

Key facts at a glance

22 September 2025

Date the new rate structure took effect

5% / 18%

Main GST slabs from September 2025

40%

Rate for luxury and sin goods

HSN / SAC

Classification codes that decide the rate

IMS

Invoice Management System for credit

Zero-rated

Exports and SEZ supplies

Common Issues

Where GST positions commonly go wrong

Small classification errors add up across invoices.

Old rates still used

Invoices not updated after the September 2025 rate changes.

Blocked credit claimed

ITC claimed on items the law blocks.

Contracts silent on GST

Price clauses do not deal with rate changes.

Related Services

Related services

Related GST services.

GST Return Filing

Returns.

GST Notice Reply

Notices.

Indirect Tax Advisory

Customs and other indirect taxes.

GST Registration

Registration.

Documents Required

Documents we need from you

Transaction Documents

GST Records

Our Process

How we advise you

1

Question

Your issue and transactions understood.

2

Facts

Documents and data reviewed.

3

Law

Provisions, notifications and rulings analysed.

4

Advice

Written advice with options.

5

Implementation

Invoices, contracts and systems updated.

6

Follow-up

Changes in law tracked.

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Staying Current

Staying current with GST changes

GST rules change often — review positions regularly.

Rate updates

Check classification after each Council decision.

Contracts

Add clauses for rate changes.

Systems

Update billing software and HSN masters.

Records

Keep advice and workings on file.

Get in Touch

Share your query and our team will reply during business hours.






    FAQs

    Frequently Asked Questions

    What are the GST rates after September 2025?

    The main slabs are 5% and 18%, with 40% for luxury and sin goods, plus nil and special rates for some items.

    They were largely removed in the rationalisation effective 22 September 2025.

    By correct HSN or SAC classification of the goods or services.

    A GST portal feature where recipients accept, reject or keep pending supplier invoices before credit flows to GSTR-2B.

    Yes, we provide written advice; complex positions may also warrant an advance ruling.

    About Expertvuw

    Who handles your case

    CS Chetna Shoor, Company Secretary and Director, Expertvuw

    CS Chetna Shoor

    ACS – Director, Expertvuw Management Pvt Ltd

    Tax work is handled by Expertvuw’s team. Audits and certifications required by law are issued by independent Chartered Accountants, and representation before tax authorities and tribunals is made by authorised professionals or advocates.

    Expertvuw Management Pvt Ltd