India GST calculator
After GST 2.0 (September 2025), India runs mainly two slabs — 5% and 18% — plus a 40% special rate on a short list of luxury and sin goods, and a 0% exempt category. Each rate splits into CGST + SGST within a state.
Calculate GST for India
Pick a rate, choose direction (add or remove tax), type the amount. The math updates as you type.
The Indian GST slabs in 2026 (after GST 2.0)
India introduced GST on 1 July 2017, replacing a tangle of central and state taxes (VAT, service tax, excise, octroi). The September 2025 reform — popularly called GST 2.0 — collapsed the old four-slab structure (5/12/18/28) into a cleaner system:
- 0% — exempt / nil: most unpackaged staple food, fresh produce, and several essential items moved to nil.
- 5% — merit rate: essentials and mass-consumption goods, many items shifted down from the old 12% slab.
- 18% — standard rate: the default for most goods and services, including electronics, professional services and most retail. Many items moved here from the old 28% slab.
- 40% — special rate: a short list of luxury and 'sin' goods — tobacco, pan masala, aerated drinks and high-end vehicles — replacing the old 28%+cess stack.
CGST + SGST: how one rate becomes two lines
India's GST is a dual tax. On a sale within a single state (intra-state), the headline rate splits in half between the centre and the state:
- 18% intra-state = 9% CGST (Central GST) + 9% SGST (State GST).
- 5% intra-state = 2.5% CGST + 2.5% SGST.
On a sale between states (inter-state), a single IGST (Integrated GST) is charged at the full rate (e.g. 18%), which the centre later apportions to the destination state. The headline percentage the consumer pays is identical either way — the split only matters for how the tax is filed and shared.
The math: add or remove GST
- Add 18% GST: gross = net × 1.18
- Remove 18% GST: net = gross ÷ 1.18
- Add 5% GST: gross = net × 1.05
Worked example: a Bengaluru electronics shop sells a device for ₹11,800 inclusive at 18%. The net is 11800 ÷ 1.18 = ₹10,000. The GST is ₹1,800 — recorded as ₹900 CGST + ₹900 SGST on an intra-state sale. A registered business offsets this against input GST through the GSTN portal.
Registration thresholds and the composition scheme
GST registration is mandatory once aggregate turnover exceeds ₹40 lakh for goods (₹20 lakh for services); the threshold halves to ₹20 lakh / ₹10 lakh for special-category states. Small businesses below ₹1.5 crore turnover can opt into the composition scheme, paying a flat low rate (1% for traders, 5% for restaurants) on turnover with simplified quarterly filing — but they cannot collect GST from customers or claim input tax credit.
How to use the calculator
Pick the slab (18%, 5% or 0%), enter the amount and choose add-or-remove direction. The calculator returns net, GST and gross. For intra-state sales, split the GST figure in half for the CGST and SGST lines. For the 40% special rate or mixed-slab invoices, run each line separately and sum.
Frequently asked questions
What are the GST slabs in India in 2026?
After the September 2025 GST 2.0 reform, India runs mainly two slabs — 5% (merit) and 18% (standard) — plus a 40% special rate on luxury and sin goods and a 0% exempt category. The old 12% and 28% slabs were largely removed, with items redistributed to 5% or 18%.
What is the difference between CGST, SGST and IGST?
For a sale within one state, the GST rate splits into CGST (central) and SGST (state) — for example 18% becomes 9% + 9%. For a sale between states, a single IGST is charged at the full rate and later apportioned to the destination state. The consumer pays the same headline percentage either way.
What was GST 2.0?
The September 2025 simplification of India's GST. It collapsed the original four-slab structure (5/12/18/28 plus cess) into two main slabs of 5% and 18%, added a 40% special rate for a short list of luxury and sin goods, and moved many everyday items down a slab to ease consumer prices.
When is GST registration mandatory in India?
Once aggregate turnover exceeds ₹40 lakh for goods or ₹20 lakh for services (₹20 lakh / ₹10 lakh in special-category states). Below those thresholds, registration is voluntary. Inter-state sellers and e-commerce operators must register regardless of turnover.
What is the GST composition scheme?
A simplified regime for small businesses with turnover up to ₹1.5 crore. They pay a flat low rate on turnover (1% for traders and manufacturers, 5% for restaurants) with quarterly filing, but cannot charge GST to customers or claim input tax credit. It suits small B2C businesses with mostly local customers.