What are ‘sin goods’ and why do they now attract the highest GST rate?

India’s new GST framework introduces a 40% tax slab on “sin goods” and luxury items, consolidating the earlier 28% rate plus cess into a single levy effective September 22, 2025.

​India’s new GST framework introduces a 40% tax slab on “sin goods” and luxury items, consolidating the earlier 28% rate plus cess into a single levy effective September 22, 2025.