Regulatory

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

GST rates for Indian D2C are 18% beauty, 5–12% packaged food, 5–12% apparel, 12–18% furniture. Marketplaces deduct 1% TCS; recoverable as input tax credit. Monthly GSTR-1 + GSTR-3B filing is the standard cadence.

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Rate by category

Beauty / Personal Care: 18%
Packaged Food: 5% (staples), 12% (most), 18% (premium / luxury)
Apparel: 5% (under ₹1,000), 12% (above)
Furniture: 12% or 18% by material composition
Nutraceuticals: 18%
Electronics: 18%

Filing cadence

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

Frequently asked questions

Do I need a separate GSTIN per state?↓

Yes if you have a place of business or warehouse in that state. Most D2C brands at scale eventually register in 3–5 states.

Is GST on marketplace ads recoverable?↓

Yes. Amazon/Flipkart/Nykaa issue GST-compliant invoices for Sponsored Products spend. 18% GST recoverable as ITC.

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.

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