Embassy of India

Embassy of India
Seoul
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Press Release

07^th September, 2025
GST Reforms 2025: Relief for Common Man, Boost for Businesses
Relief, Simplification, and Growth for All

The Goods and Services Tax (GST), introduced on 1st July 2017, is India’s most significant indirect tax reform since Independence. By bringing together multiple central and state taxes into a single, unified system, GST created a common national market, reduced the cascading of taxes, simplified compliance, and improved transparency. Over eight years, GST has steadily evolved through rate rationalisation and digitalization, becoming the backbone of India’s indirect tax framework.

The 56th meeting of the GST Council, chaired by Union Finance Minister Smt. Nirmala Sitharaman has now approved 7 pillars of Next-Gen GST reforms that will shape India’s economic future. In line with the PM’s vision the GST Council has recommended a comprehensive reform package that includes rate rationalization with a simplified two-slab structure (5% and 18%), sweeping rate reductions across sectors, with focus on common-man, labour-intensive Industries, farmers and agriculture, health, key drivers of the economy.

Next-Gen GST reforms build on GST’s success with a simplified 2-tier structure, fairer taxation, and digital filing for ease and faster refunds. They prioritize consumers by lowering rates on essentials and high-value items, empower MSMEs and manufacturers with smoother cash flows, strengthen state revenues, and boost demand driving consumption and manufacturing growth across India.

The latest reforms mark a major simplification of the GST structure. The shift to a two-slab system of 5% and 18%, removing the earlier 12% and 28% rates, will make taxation more transparent and easier to follow. At the same time, a 40% on luxury and sin goods such as pan masala, tobacco, aerated drinks, high-end cars, yachts, and private aircraft ensures fairness and revenue balance. Alongside, registration and return filing have been simplified, refunds made faster, and compliance costs reduced, easing the burden on businesses, especially MSMEs and startups.

The adoption of a simplified GST structure and wide-ranging rate reductions marks a new chapter in India’s tax journey. By focusing on affordability for citizens, competitiveness for businesses, and transparency in compliance, these reforms make GST not just a tax system, but a catalyst for inclusive prosperity and economic transformation.

Effective from 22nd September 2025, the reforms reaffirm India’s commitment to building a simpler, fairer, and growth-oriented GST framework, ensuring both ease of living for people and ease of doing business for enterprises.

The enclosed info graphics provide the details regarding the GST reforms.

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주한인도대사관

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보도자료
2025년 9월 7일

GST 개혁 2025: 서민을 위한 혜택, 기업을 위한 도약
모두를 위한 혜택, 단순화, 그리고 성장

2017년 7월 1일 도입된 상품서비스세(GST)는 인도 독립 이후 가장 중요한 간접세 개혁입니다. 중앙정부와 주정부의 여러 세금 정책을 단일·통합 시스템으로 묶음으로써 GST는 국가 단일 시장을 창출하고, 세금 누적을 줄이며, 절차를 단순화하고, 투명성을 높였습니다. 지난 8년 동안 GST는 세율 합리화와 디지털화를 통해 꾸준히 발전하며 인도의 간접세 체계의 중추로 자리잡았습니다.

니르말라 시타라만 연방 재무장관이 주재한 제56차 GST 위원회 회의에서는 인도의 경제적 미래를 이끌 차세대 GST 개혁의 7대 축을 승인했습니다. 총리의 비전에 따라 GST 위원회는 2단계 단순 세율 구조(5%와 18%)를 포함한 세율 합리화, 광범위한 세율 인하를 비롯해 서민, 노동집약 산업, 농민과 농업, 보건, 경제의 주요 동력을 중점 지원하는 포괄적 개혁안을 권고했습니다.

차세대 GST 개혁은 단순화된 2단계 구조, 공정한 과세, 디지털 신고 및 신속한 환급을 통한 편의성을 기반으로 GST의 성공을 이어갑니다. 필수품과 고가 품목의 세율 인하로 소비자를 우선시하고, MSME(중소·중견기업)와 제조업체의 원활한 현금 흐름을 지원하며, 주(州) 재정을 강화하고, 수요 진작을 통해 인도 전역의 소비와 제조업 성장을 촉진합니다.

이번 개혁은 GST 구조의 대대적인 단순화를 의미합니다. 기존 12%와 28% 세율을 폐지하고 5%와 18%의 2단계 세율 체계로 전환함으로써 과세는 더욱 투명하고 이해하기 쉬워집니다. 동시에 판마살라, 담배, 탄산음료, 고급 자동차, 요트, 개인용 항공기 등 고급·유해 소비재에는 40%의 세율을 적용해 형평성과 재정 균형을 보장합니다. 또한 등록 및 신고 절차가 간소화되고 환급이 신속해졌으며 준수 비용이 줄어들어 특히 MSME와 스타트업의 부담이 완화됩니다.

단순화된 GST 구조 도입과 광범위한 세율 인하는 인도의 조세 역사에 새로운 장을 열고 있습니다. 국민에게는 생활비 부담 완화, 기업에는 경쟁력 강화, 준수 과정에서는 투명성을 높여 GST를 단순한 세제에 그치지 않고 포용적 번영과 경제 변혁의 촉매제로 자리매김하게 합니다.

이번 개혁은 2025년 9월 22일부터 시행되며, 인도가 보다 단순하고, 공정하며, 성장 지향적인 GST 체계를 구축하겠다는 약속을 재확인하는 것입니다. 이를 통해 국민에게는 삶의 편의를, 기업에는 비즈니스의 용이성을 보장할 것입니다.

동봉된 인포그래픽은 GST 개혁의 세부 내용을 담고 있습니다.