GST changes in 2025: year-end roundup

2025 brought significant changes in India, the Maldives and Papua New Guinea.

India: GST rate structure simplified

India reorganised its principal GST structure around a 5% merit rate, an 18% standard rate and a 40% special rate for selected goods and services. Most changes took effect on 22 September 2025.

Source: GST Council – recommendations of the 56th meeting

Maldives: Tourism GST increased to 17%

The Maldives increased Tourism Goods and Services Tax from 16% to 17% on 1 July 2025. The general-sector GST rate remained 8%.

Source: Maldives Inland Revenue Authority – Tourism GST rate change

Papua New Guinea: temporary zero rating for essentials

From 1 June 2025, Papua New Guinea temporarily zero-rated selected essential household products. The standard GST rate remained 10%.

Source: Papua New Guinea Goods and Services (2025 Budget) Amendment Act

What did not change?

No standard-rate changes were identified in 2025 for Australia, Jersey, Jordan, New Zealand or Singapore. Reduced rates, exemptions and temporary measures can change independently of a country’s standard rate.

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