As of October 2025, what is the highest GST slab rate in India, as decided by the GST Council?

Goods and Services Tax (GST) in India has four primary tax slabs: $5\%$, $12\%$, $18\%$, and $28\%$. The highest standard tax slab rate decided by the GST Council is $28\%$, which applies to luxury and demerit goods.