GST Calculator (India)
Enter an amount, choose the GST rate and say whether the amount is before GST or already includes it. The calculator shows the taxable value, the GST and the total, and splits the tax into CGST and SGST for a sale within your state or IGST for a sale to another state.
The rates follow the GST rate rationalisation that took effect on 22 September 2025, which replaced the old 5/12/18/28% structure with a 5% merit rate, an 18% standard rate and a 40% rate for luxury and sin goods, plus special rates of 3%, 1.5% and 0.25% for gold, diamonds and precious stones. Rates depend on HSN/SAC; confirm with your CA or the CBIC rate finder.
Current GST slabs (from 22 September 2025)
| Rate | Typical use |
|---|---|
| 0% | Nil-rated / exempt goods and services, e.g. fresh milk, fresh fruit and vegetables; individual life and health insurance became exempt from 22 Sept 2025 |
| 5% | Merit rate: many daily-use foods, medicines and items that were earlier at 12% |
| 18% | Standard rate for most goods and services, including most items that were earlier at 28% |
| 40% | Luxury and sin goods (e.g. bigger cars, aerated sugary drinks); tobacco and pan masala moved here from 1 Feb 2026 |
| 3% / 1.5% / 0.25% | Special rates: gold, silver and jewellery (3%), specified diamonds (1.5%), rough precious and semi-precious stones (0.25%) |
The old 12% and 28% slabs no longer apply to new supplies. Use "Custom rate" only to check an older invoice.
Frequently Asked Questions
What are the GST slabs now?
For most goods and services the rates are 0% (nil or exempt), 5% and 18%, with 40% for luxury and sin goods. Gold, silver and jewellery are at 3%, specified diamonds at 1.5% and rough precious stones at 0.25%. The 12% and 28% slabs no longer apply to new supplies.
How do I remove GST from an amount that includes it?
Divide by (1 + rate ÷ 100). At 18%, ₹11,800 ÷ 1.18 = ₹10,000 taxable value, so the GST is ₹1,800. Choose “Including GST” and the calculator does this for you.
When is CGST + SGST charged and when is IGST charged?
CGST and SGST (or UTGST) apply when the supplier and the place of supply are in the same state or union territory, and each is half the rate. IGST at the full rate applies to supplies between states and to imports.
Did tobacco and pan masala move to 40%?
Yes. From 1 February 2026 pan masala, cigarettes and similar tobacco products are taxed at 40% GST, the GST compensation cess on them ended, and separate excise duty or cess now applies on top.