What are the GST slabs in India?

Since GST 2.0 (effective September 2025), India uses four slabs: 0%, 5%, 18% and 40%, applied depending on the category of goods or services. The earlier 12% and 28% slabs have largely been discontinued.

What is the difference between CGST and SGST?

For intra-state sales, GST is split equally between CGST (Central GST) and SGST (State GST). For inter-state sales, IGST applies as a single tax.

GST Calculator

Add or remove GST instantly with CGST/SGST breakdown for intra-state billing.

Calculation Type

Add GST

Remove GST

Amount (Excl. GST)

₹

GST Rate

18%

40%

₹11,800

Total Amount (Incl. GST)

Base Amount₹10,000

CGST₹900

SGST₹900

Total GST₹1,800

📢 GST 2.0 Reform — What Changed

The 56th GST Council meeting (3 September 2025) approved a major simplification of GST slabs, effective 22 September 2025. The old 4-slab structure (5%, 12%, 18%, 28%) was replaced with a simpler system:

Slab	Applies To
0% (Nil)	Essential items — fresh vegetables, milk, books, etc.
5%	Priority and everyday goods, packaged food, essential services
18%	Standard rate — now covers most goods, including many items that were previously at 12% or 28% (e.g. mobile phones, ACs, refrigerators, TVs, small cars)
40%	Luxury and "sin" goods — tobacco, pan masala, high-end luxury items

The 12% and 28% slabs have largely been discontinued — most items shifted to 5% or 18%. Always check the latest HSN-wise rate on the official GST portal for your specific product/service, as some category-specific exceptions exist.

How to Calculate GST — Add vs Remove

Scenario	Formula
Add GST (price excludes tax)	GST Amount = Base × (Rate ÷ 100); Total = Base + GST
Remove GST (price includes tax)	Base = Total ÷ (1 + Rate÷100); GST = Total − Base

For sales within the same state, the GST amount splits equally into CGST (Central GST, goes to the Union government) and SGST (State GST, goes to the state government) — each at half the total rate. For inter-state sales, a single IGST applies at the full rate instead, collected by the Centre and apportioned to the destination state.

Worked Example

A product priced at ₹10,000 (excluding GST) under the 18% slab: GST = ₹10,000 × 18% = ₹1,800 → Total invoice value = ₹11,800. For an intra-state sale, this splits as CGST ₹900 + SGST ₹900. For an inter-state sale, IGST ₹1,800 applies as a single line item.

Since the GST 2.0 reform (effective 22 September 2025), India uses a simplified structure: 0% (essentials), 5%, 18% (standard rate for most goods/services), and 40% (luxury and sin goods like tobacco and pan masala). The earlier 12% and 28% slabs have largely been discontinued.

For sales within the same state, GST splits equally into CGST (goes to Centre) and SGST (goes to State). For inter-state sales, a single IGST applies instead.

Many items earlier taxed at 28% (like ACs, TVs, small cars) or 12% moved down to the 18% slab under the reform, effectively reducing their tax burden and, in many cases, retail prices.

GST registration is generally mandatory once your annual turnover crosses ₹40 lakh for goods (₹20 lakh for special category states) or ₹20 lakh for services (₹10 lakh for special category states). Certain businesses (e-commerce sellers, inter-state suppliers) must register regardless of turnover.

ITC lets a GST-registered business reduce its GST liability by the GST it already paid on business purchases/inputs. It avoids the "tax on tax" cascading effect and is claimed when filing GSTR-3B, subject to conditions like matching GSTR-2B records.

Yes, this tool has been updated for the GST 2.0 slabs (0%, 5%, 18%, 40%) effective since September 2025. Always cross-check the exact HSN/SAC code rate for your specific product or service on the official GST portal, as item-level exceptions exist.

⚠️

This is a general-purpose GST calculator for estimation, updated for the GST 2.0 slab structure effective September 2025. For exact tax filing, HSN-wise rates, and compliance, please refer to the official GST portal (gst.gov.in) or consult a chartered accountant.

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