GST (Goods and Services Tax) is an indirect tax charged on the supply of goods and services across India. Following the GST rate rationalisation implemented from 22 September 2025, the tax structure became simpler with revised rate slabs for most products and services. This calculator helps you instantly add GST to a base price or remove GST from a tax-inclusive amount using the latest applicable GST rates.
This calculator applies the GST 2.0 rate structure effective from 22 September 2025 – 0%, 3% (gold and precious metals), 5%, 18%, and 40% (luxury and sin goods). Compensation cess, if applicable to specific luxury or sin goods, is not included and should be added separately.
Latest GST Rates in India After GST 2.0 Reforms
For most of GST’s history since 2017, India ran a four-slab system: 5%, 12%, 18%, and 28%. That changed on 22 September 2025, when the GST Council scrapped the 12% and 28% slabs entirely as part of what’s been called GST 2.0. Roughly 99% of items that used to sit in the 12% slab moved down to 5%. About 90% of items from the 28% slab moved down to 18%, while the remaining luxury and sin goods – think tobacco, aerated drinks, luxury cars, and large motorcycles – moved up into a brand-new 40% slab.
Current GST Rate Slabs Applicable in India
| Rate | Applies To |
|---|---|
| 0% (Nil) | Essential food items, life and health insurance premiums, educational stationery, UHT milk, breads |
| 3% | Gold, silver, and other precious metals (unchanged, kept separate from the main reform) |
| 5% | Most daily essentials, packaged food, personal care items, medical devices, medicines |
| 18% | The new standard rate – most goods and services, electronics, textiles, air conditioners, small cars |
| 40% | Luxury and sin goods – tobacco, aerated beverages, luxury cars, motorcycles above 350cc, casino and gambling admissions |
If you’re seeing an older calculator or article still quoting 12% or 28% as a live rate, it’s referencing the pre-September 2025 structure and is out of date.
How to Calculate GST on an Amount
Use “Add GST” when you have a base price and need to work out the final invoice amount – typical for B2B quotes where prices are usually discussed before tax. Use “Remove GST” when you have a final, tax-inclusive price – like an MRP on a retail product – and need to find out what portion of it is the base price versus the embedded GST. The formula for removing GST is: Base Amount = Inclusive Amount ÷ (1 + Rate/100).
CGST + SGST vs IGST – Same Total, Different Split
When a transaction happens within the same state, the total GST amount is split equally between CGST (Central GST, which goes to the central government) and SGST (State GST, which goes to the state government) – each at exactly half the total rate. When the transaction crosses state lines, the full rate is charged as a single IGST (Integrated GST) instead, which the central government later reconciles with the relevant states. The total tax collected is identical either way – only how it’s categorised and distributed changes.
Net GST Payable – Don’t Forget Input Tax Credit
If you’re a GST-registered business, the amount calculated here is your output GST – the tax you collect on a sale. What you actually owe the government is your output GST minus your Input Tax Credit (ITC), which is the GST you already paid on your own business purchases. If you collected Rs 18,000 in GST on sales this month and paid Rs 12,000 in GST on eligible purchases, your net payable to the government is only Rs 6,000, not the full Rs 18,000.
Frequently Asked Questions (FAQs)
Ans. As per the GST 2.0 rate structure introduced from September 2025, the main GST slabs are 0%, 3%, 5%, 18%, and 40%. Essential goods fall under the Nil rate, precious metals such as gold and silver attract 3% GST, most commonly used products are taxed at 5% or 18%, while luxury and sin goods are placed in the highest 40% slab.
Ans. The GST Council rationalised the tax structure by removing the 12% and 28% slabs. Most products previously taxed at 12% were shifted to 5%, while the majority of items under 28% moved to 18%. Only selected luxury and demerit goods were moved into the new 40% category.
Ans. The 40% GST slab primarily applies to luxury and sin goods. These generally include products such as tobacco items, certain aerated beverages, luxury automobiles, high-capacity motorcycles, and specific gaming or gambling-related services. The exact rate should always be verified using the relevant HSN code.
Ans. If you have a GST-inclusive amount, divide the final price by (1 + GST Rate ÷ 100) to find the original taxable value. The difference between the final amount and the taxable value is the GST component. For example, a price of Rs 1,180 including 18% GST contains a taxable value of Rs 1,000 and GST of Rs 180.
Ans. CGST and SGST are charged on transactions that take place within the same state. The tax is split equally between the Central Government and the State Government. IGST applies when goods or services move between different states, with the entire tax collected as a single levy and later distributed as per GST settlement rules.
Ans. Yes. Gold, silver and most precious metals continue to attract a special GST rate of 3%, which remains separate from the standard GST slabs applicable to most other goods and services.
Ans. Yes. The calculator can perform both calculations. Use the “Add GST” option when you know the price before tax, and use the “Remove GST” option when you have a GST-inclusive amount and want to find the original taxable value.
Ans. No. This calculator only computes GST. If a product attracts compensation cess or any additional levy, that amount must be calculated separately and added to the final tax liability.
Ans. Businesses do not usually pay the entire GST collected from customers. They can claim Input Tax Credit (ITC) on eligible business purchases. The actual GST payable is calculated as Output GST collected on sales minus eligible Input Tax Credit.
Ans. GST is generally calculated on the transaction value or selling price of goods and services. In retail transactions, the Maximum Retail Price (MRP) displayed to consumers often already includes the applicable GST amount.
Tabassum is a government document researcher and writer with over 5 years of experience exclusively dedicated to tracking and simplifying Central and State Government document processes across India. She has researched and published detailed guides on 100+ government documents and certificates – including Aadhaar Card, PAN Card, Ration Card, Domicile Certificate, and Birth Certificate – covering all states and the Central Government, helping lakhs of Indian citizens successfully complete their paperwork in simple, easy-to-understand language.