What changed
The GST Council rationalised the rate structure so that the main slabs are 0%, 5% and 18%, with a 40% rate applying to a narrow list of demerit and luxury items. The 12% and 28% slabs were largely merged away.
Daily essentials — hair oil, toothpaste, soap, biscuits, butter, ghee, packaged snacks — moved down to 5%. Consumer durables such as air conditioners, televisions, refrigerators and washing machines came down to 18%.
What did not change
Registration thresholds are untouched. The aggregate-turnover threshold remains ₹20 lakh for suppliers of services and ₹40 lakh for suppliers of goods, with a lower ₹10 lakh threshold for services in special category states.
Aggregate turnover still means everything supplied across India on the same PAN — not just this business, and not only the taxable supplies. That trips up freelancers with more than one income stream.
If you invoice clients
Check the rate on your specific service rather than assuming. Registration also became faster for qualifying low-risk businesses, with a three-working-day timeline introduced.
Registering voluntarily lets you claim input tax credit, but commits you to monthly or quarterly returns for as long as you stay registered. For a freelancer under the threshold with few input costs, the credit is small and the return-filing obligation is permanent — that is the trade to weigh.