New Delhi: India’s GST collections dropped to a year-low of Rs 1.70 lakh crore in November, rising just 0.7 per cent year-on-year due to a base affected by the removal of cess on sin and luxury goods, government data showed on Monday. The softer numbers come after a major GST rate cut.
From September 22, the government moved to a simplified two-slab GST structure of 5 per cent and 18 per cent, replacing the earlier four-rate system. A 40 per cent rate now applies only to ultra-luxury and demerit goods.
Gross GST collections excluding cess stood at Rs 1.70 lakh crore, slightly above the Rs 1.69 lakh crore recorded last November but well below October 2025’s Rs 1.96 lakh crore.
Last year’s November figure omitted Rs 12,950 crore of cess. Including cess, collections were Rs 1.74 lakh crore in November 2025, compared with Rs 1.82 lakh crore a year earlier—a 4.22 per cent decline.
Since September, compensation cess is levied only on tobacco and pan masala and is no longer includ-ed in gross GST as it is now used solely to repay pandemic-era borrowings. Officials said that despite lower revenue, taxable supplies reported in returns have grown, signalling healthier consumption.
Gross domestic GST revenue fell 2.3 per cent to over Rs 1.24 lakh crore, while import revenue rose 10.2 per cent to Rs 45,976 crore.
After refunds of Rs 18,196 crore, net GST revenue for November stood at Rs 1.52 lakh crore, up 1.3 per cent year-on-year. Agencies