GST Calculator
GST at 18% on ₹1,000 adds ₹180 (₹1,180 total). Since 22 September 2025 the main slabs are 5% and 18%.
How to use
- Choose Add GST if your amount is before tax, or Remove GST if the price already includes GST.
- Enter the amount in rupees and tap a rate. 5% and 18% cover most goods and services. Use Custom for any other rate.
- Pick Within state to see CGST and SGST, or Other state to see IGST.
How it works
Add GST: GST = amount × rate ÷ 100, and the total is amount + GST. ₹1,000 at 18% gives ₹180 GST and ₹1,180 in total.
Remove GST: base price = inclusive amount × 100 ÷ (100 + rate), and GST is the difference. ₹1,180 including 18% GST has a base of ₹1,000.
Within a state the tax is split equally into CGST and SGST (or UTGST), so 18% becomes 9% + 9%. A sale to another state carries the full rate as IGST.
Rates follow GST 2.0, recommended at the 56th GST Council meeting on 3 September 2025 and in force from 22 September 2025 (CBIC Notification No. 9/2025-Central Tax (Rate)). The old 12% and 28% slabs were folded into 5% and 18%, a 40% rate applies to luxury and sin goods such as pan masala, aerated drinks and large cars, and the special 3% rate on gold and silver and 0.25% on rough diamonds continue. Essentials such as fresh milk and unbranded staples stay at 0%.
GST rates in force since 22 September 2025
GST 2.0 replaced the four main slabs (5%, 12%, 18%, 28%) with two, plus a special high rate and a few fixed rates. About 99% of the items that were at 12% moved to 5%, and most of those at 28% moved to 18%. The Council also kept some zero-rated items and the special rates for precious metals.
| Rate | Applies to |
|---|---|
| 0% | Exempt items such as fresh milk and unbranded staples |
| 0.25% | Rough diamonds |
| 3% | Gold and silver |
| 5% | Merit rate: most items from the old 5% and 12% slabs |
| 18% | Standard rate: most items from the old 18% and 28% slabs |
| 40% | A short list of luxury and sin goods, such as pan masala, aerated drinks and large cars |
Worked examples with numbers
These use the same formulas as the calculator above. In Add GST mode the amount is the price before tax. In Remove GST mode it is the price you were quoted with tax already included.
| Mode | Amount | Rate | Base | GST | Total |
|---|---|---|---|---|---|
| Add GST | ₹10,000 | 5% | ₹10,000 | ₹500 | ₹10,500 |
| Add GST | ₹10,000 | 18% | ₹10,000 | ₹1,800 | ₹11,800 |
| Add GST | ₹50,000 | 40% | ₹50,000 | ₹20,000 | ₹70,000 |
| Add GST | ₹1,00,000 | 3% | ₹1,00,000 | ₹3,000 | ₹1,03,000 |
| Remove GST | ₹10,500 | 5% | ₹10,000 | ₹500 | ₹10,500 |
| Remove GST | ₹11,800 | 18% | ₹10,000 | ₹1,800 | ₹11,800 |
| Remove GST | ₹7,000 | 40% | ₹5,000 | ₹2,000 | ₹7,000 |
CGST, SGST and IGST on the same sale
The total tax does not change, only how it is split. Take a ₹10,000 supply at 18%. If seller and buyer are in the same state, the invoice shows CGST ₹900 and SGST ₹900. If the supply crosses a state border, it shows IGST ₹1,800. Either way the buyer pays ₹11,800.
The test is the place of supply, not where the buyer lives or where the goods are paid for. For imports, IGST applies. Check the place of supply rules for services, because it can differ from the supplier's location.
Common mistakes
- Multiplying an inclusive price by the rate. ₹11,800 × 18% is ₹2,124, but the GST inside ₹11,800 is ₹1,800. Divide by 1.18 first.
- Subtracting the percentage. ₹11,800 minus 18% gives ₹9,676, not ₹10,000. Taking 18% off a price that already includes 18% removes too much.
- Using the old 12% or 28% rate for a recent invoice. Check the date of supply against 22 September 2025.
- Forgetting that the 40% rate applies on the base price, so ₹50,000 becomes ₹70,000, not ₹60,000.
- Splitting 18% as 18% CGST plus 18% SGST. Each is half the rate, 9% and 9%.
FAQ
What are the GST slabs now?
Since 22 September 2025 the main slabs are 5% and 18%, with 40% for a short list of luxury and sin goods and 0% for exempt items. Gold and silver are taxed at 3% and rough diamonds at 0.25%.
How do I calculate GST from an inclusive price?
Divide the price by (1 + rate ÷ 100). At 18%, ₹1,180 ÷ 1.18 = ₹1,000, so the GST part is ₹180. Remove GST mode does this for you.
When do I charge IGST instead of CGST and SGST?
IGST applies when the supplier and the place of supply are in different states or union territories, and on imports. Within the same state you charge CGST and SGST at half the rate each.
Is the tobacco compensation cess included?
No. Some tobacco products still carry compensation cess on top of GST until the related loans are repaid. This calculator covers GST only.
How do I work out the GST on ₹10,000 at 18%?
GST is ₹10,000 × 18 ÷ 100 = ₹1,800, so the total is ₹11,800. Within a state that is CGST ₹900 and SGST ₹900.
Did the 12% and 28% slabs end?
For almost all goods, yes. Items at 12% mostly moved to 5%, and items at 28% mostly moved to 18% or, for luxury and sin goods, 40%. Some tobacco products stay outside the new structure until the government notifies a change.
Is the GST rate the same for goods and services?
Both use the same slabs, but the rate depends on the specific item or service as notified. Use the item's notified rate in the calculator rather than assuming the category.