What is the maximum rate of GST prescribed by law on supply of goods and services in India?

Under the Goods and Services Tax law in India, the maximum statutory ceiling rate prescribed for GST on the supply of goods and services is "40 percent"—specifically, up to 20% Central GST under Section 9(1) of the CGST Act, 2017 (plus a matching 20% SGST), and up to 40% Integrated GST under Section 5(1) of the IGST Act, 2017.