Policy Development·
GST in India: Six Months Into 2026 Update
India’s GST framework in the first half of 2026 was shaped principally by the implementation of the rate rationalisation approved at the 56th GST Council meeting of 3 September 2025 and effective from 22 September 2025, and by further amendments introduced in the Union Budget 2026-27. Additional developments during the period include the Supreme Court’s ruling on online real-money gaming, changes to the GST treatment of tobacco products, continued expansion of digital compliance measures, and operational concerns relating to refund delays and input tax credit (ITC) disputes.
