Current GST rates in India
Since 22 September 2025 (“GST 2.0”), most goods and services fall into two main slabs, 5% and 18%, with a special 40% rate for luxury and “sin” goods. The old 12% and 28% slabs were folded into these. A few items have their own rates.
| Rate | Typical items |
|---|---|
| 0% | Essentials such as fresh food, milk, some medicines and school stationery |
| 0.25% | Rough diamonds and unworked precious stones |
| 3% | Gold, silver and jewellery |
| 5% | Everyday goods and many services, such as packaged food and personal care items |
| 18% | Standard rate for most goods and services, including many electronics and appliances |
| 40% | Luxury and sin goods, such as tobacco products and certain luxury vehicles |
Rates for individual products change from time to time. Always confirm the rate for your specific HSN or SAC code with the official GST notifications or a tax professional.
How to calculate GST
Adding GST to a price (exclusive)
Example: ₹1,000 at 18% → GST = ₹180, total = ₹1,180.
Removing GST from a price (inclusive)
Example: ₹1,180 including 18% GST → base = 1,180 ÷ 1.18 = ₹1,000, GST = ₹180. A common mistake is to take 18% of ₹1,180 (₹212.40), which is wrong.
CGST, SGST and IGST explained
- Within the same state (intra-state supply), GST is split equally: half goes to the centre as CGST and half to the state as SGST (or UTGST in union territories). At 18%, that is 9% + 9%.
- Between different states (inter-state supply) and imports, the full rate is charged as IGST.
The total tax is the same either way; only the split between the centre and the state differs.
Frequently asked questions
How do I calculate 18% GST on an amount?
Multiply the amount by 0.18 to get the GST, then add it to the amount. For ₹2,500 that is ₹450 GST and a total of ₹2,950. Or multiply by 1.18 directly.
How do I remove GST from a total price?
Divide the total by 1 plus the GST rate. For a ₹5,900 bill including 18% GST: 5,900 ÷ 1.18 = ₹5,000 base price, so the GST is ₹900.
Are the 12% and 28% GST slabs still used?
Since 22 September 2025 most items from the old 12% and 28% slabs have moved to 5% or 18%, and some luxury and sin goods to the 40% rate. Check the current rate for your specific product.
What is the difference between CGST, SGST and IGST?
CGST and SGST are charged on sales within one state and split the GST rate equally between the central and state governments. IGST is charged at the full rate on sales between states.
Can I use this calculator for VAT or sales tax in other countries?
Yes. Enter your country's rate in the 'Other rate' box. The maths for adding or removing a percentage-based tax is the same; just ignore the CGST/SGST split.
This calculator is for information only and is not tax advice.