GST rates in India (from 22 September 2025)
Under the GST 2.0 reform approved by the 56th GST Council meeting, most goods and services now fall into two main slabs — 5% and 18% — with a 40% rate for luxury and sin goods. The old 12% and 28% slabs were largely merged into these.
| Rate | Typical goods and services |
|---|---|
| 0% | Fresh fruit and vegetables, unbranded milk, unpacked grains, individual health and life insurance |
| 5% | Packaged food items like ghee, butter and namkeen, footwear up to ₹2,500, fertilisers, tractors |
| 18% | Most goods and services — electronics, ACs and TVs, cement, small cars, mobile phones, telecom, IT and professional services |
| 40% | Aerated drinks, luxury cars, motorcycles above 350cc, yachts, betting and online gaming |
| 3% / 0.25% | Gold, silver and jewellery (3%); cut and polished diamonds (0.25%) |
How to calculate GST
Adding GST to a price that does not include it:
GST = Amount × Rate ÷ 100; Total = Amount + GST
Example: ₹10,000 at 18% → GST = ₹1,800, total ₹11,800.
Removing GST from a price that already includes it (reverse GST):
Price before GST = Total × 100 ÷ (100 + Rate); GST = Total − Price before GST
Example: ₹11,800 including 18% GST → price before GST = 11,800 × 100 ÷ 118 = ₹10,000, GST ₹1,800. A common mistake is to take 18% of ₹11,800 (₹2,124) — that overstates the tax.
CGST, SGST and IGST
- Intra-state supply (seller and buyer in the same state): GST is split equally into CGST (central) and SGST (state) — or UTGST in a union territory. 18% GST = 9% CGST + 9% SGST.
- Inter-state supply (different states) and imports: the whole GST is charged as IGST. 18% GST = 18% IGST.
The total tax is the same either way; only which government receives it changes.
How to use this GST calculator
- Choose Add GST if your amount is before tax, or Remove GST if it already includes tax.
- Enter the amount.
- Pick a GST rate or type any rate.
- Tick inter-state for IGST; leave it off for the CGST + SGST split.
- The table at the bottom shows the same amount at every GST rate.
Frequently asked questions
How do I calculate 18% GST?
Multiply the amount by 0.18. For ₹10,000, GST is ₹1,800 and the total ₹11,800. Within a state this is split into 9% CGST (₹900) and 9% SGST (₹900).
How do I remove GST from a total amount?
Divide the total by (1 + rate ÷ 100). For ₹11,800 including 18% GST: 11,800 ÷ 1.18 = ₹10,000 before GST, so the GST is ₹1,800.
What are the current GST slabs?
Since 22 September 2025 the main slabs are 0%, 5%, 18% and 40%, with special rates of 3% for gold and 0.25% for diamonds.
When is IGST charged instead of CGST and SGST?
IGST applies when the supplier and the place of supply are in different states (or on imports). For supplies within the same state, CGST and SGST are charged in equal halves.
Is GST calculated on the price including discount?
Yes. A discount shown on the invoice at the time of sale reduces the taxable value, so GST is calculated on the discounted price.