GST Calculator India

GST Calculator

Calculate GST inclusive, exclusive and reverse amounts. Current GST 2.0 slabs (5%, 18%, 40%) plus 0%, 3%, legacy 12% and 28%.

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Base Amount₹0
GST Amount (18%)
CGST (9%): ₹0 + SGST (9%): ₹0
₹0
Total Amount (Incl. GST)₹0
Base (100%)
Tax (0%)
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Disclaimer: This calculator is for informational and educational purposes only.
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TL;DR

GST in India after the GST 2.0 reform (22 September 2025), per the 56th GST Council and CBIC notifications CTR 09/2025 through 16/2025. Slab structure simplified to 5% / 18% / 40% (plus 0% nil-rated essentials). The 12% and 28% slabs were eliminated for new transactions: ~99% of items in 12% moved to 5%, ~90% of 28% items moved to 18%, and sin goods (premium cars, tobacco, aerated drinks) consolidated into the new 40% slab. Compensation cess discontinued and folded into the 40% rate. Special rates unchanged: 3% on gold value, 0.25% on rough diamonds. Most medicines now 5% (down from 12%); 33 life-saving drugs nil-rated. Reverse GST formula: Base = Total / (1 + rate/100). Legacy 12% and 28% slabs are retained in this calculator for pre-22 Sep 2025 invoice reconciliation, audits, and amendments to old returns.

Quick Facts

GST 2.0 effective date22 September 2025
Authority56th GST Council Meeting (3-4 Sep 2025); CBIC notifications CTR 09/2025 to 16/2025 dated 17 Sep 2025
Current primary slabs5%, 18%, 40%
Nil-rated (0%)Fresh food, education, healthcare, life and health insurance premiums
Special rates3% on gold value, 0.25% on rough diamonds (unchanged)
Compensation cessDiscontinued (merged into 40% rate for sin goods)
Legacy slabs (pre-22 Sep 2025)12% and 28% (retained in calculator for old-invoice reconciliation)
Reverse GST formulaBase = Total / (1 + rate/100)
Intra-state splitCGST + SGST (equal halves)
Inter-stateIGST (single component, distributed to consuming state)
GST registration thresholdRs 40L goods / Rs 20L services (most states); Rs 20L / Rs 10L in special-category states
Composition Scheme capRs 1.5 crore turnover (Rs 75 lakh in special-category states)
Composition rates1% traders/manufacturers, 5% restaurants (without alcohol), 6% service providers
StatuteCGST Act 2017, IGST Act 2017, GST (Compensation to States) Act 2017

How GST is Calculated in India - Updated for GST 2.0

GST (Goods and Services Tax) replaced India's complex multi-tax system in July 2017 with a single unified indirect tax. On 22 September 2025 the structure was simplified again under the "GST 2.0" reforms (CBIC notifications dated 17 Sep 2025): the 12% and 28% slabs were eliminated, most items in those slabs moved to 5% and 18% respectively, and a new 40% slab was introduced for sin goods (premium cars, tobacco, aerated drinks). This calculator and content are current to the post-reform structure.

Whether you are pricing a product, generating an invoice, reverse-calculating GST from an inclusive total, or reconciling old transactions at the legacy 12% / 28% rates, this tool covers add, remove (reverse), and bulk modes for all slabs.

Current GST Slabs (Effective 22 September 2025)

SlabApplies toExamples
0% (Nil-rated)Essential goods and servicesFresh fruit, vegetables, milk, eggs, bread, salt, education, healthcare services, life and health insurance premiums (newly exempt under GST 2.0)
5%Most essential / mass-consumption goodsPackaged food, soaps, shampoos, footwear under Rs 1,000, fertilizers, most medicines, restaurants (without alcohol), economy travel
18%Most other goods and servicesACs, TVs, refrigerators, washing machines, cement, IT services, telecom, financial services, AC restaurants, mobile phones, OTC medicines, vitamins
40% (sin goods)Luxury and demerit goodsPremium cars, tobacco products, aerated beverages (replaces the old 28% + compensation cess regime)
3% (special)Gold, silver, processed diamondsJewellery (3% on gold value + 5% on making charges - see our gold price calculator)
0.25% (special)Rough diamondsUnprocessed industrial diamond stones

Note: 12% and 28% slabs have been eliminated for new transactions but are kept in the calculator under the "Other" slab section for legacy invoices, returns, audits and any reconciliation of pre-22-September-2025 data.

GST Inclusive vs Exclusive vs Reverse - The Three Calculations

Three operations cover almost every GST scenario:

  • Add GST (exclusive base): you have the pre-tax price and want the final price. Total = Base x (1 + rate/100). Example: Rs 1,000 base + 18% GST = Rs 1,180.
  • Remove GST / Reverse GST (inclusive total): you have a price that already includes GST and need the base + GST split. Base = Total / (1 + rate/100). Example: Rs 1,180 inclusive of 18% = Rs 1,000 base + Rs 180 GST.
  • Bulk: paste many line items at once with rates. Useful for invoice creation or audit reconciliation.

Reverse GST Worked Examples

Inclusive totalSlabBaseGST portion
Rs 59018%Rs 500.00Rs 90.00
Rs 1,18018%Rs 1,000.00Rs 180.00
Rs 5,90018%Rs 5,000.00Rs 900.00
Rs 11,80018%Rs 10,000.00Rs 1,800.00
Rs 5255%Rs 500.00Rs 25.00
Rs 1,40040%Rs 1,000.00Rs 400.00

Switch the calculator to "Remove GST" mode to reverse-calculate any inclusive amount. The math: Base = Total ÷ (1 + rate/100). For 18%, the divisor is 1.18; for 5% it is 1.05; for 40% it is 1.40.

GST on MRP - Pre-Printed Prices Already Include Tax

Under the Legal Metrology (Packaged Commodities) Rules 2011, the MRP (Maximum Retail Price) printed on any packaged product is the maximum a seller can charge - and it is INCLUSIVE of all taxes including GST. Sellers cannot add GST on top of the MRP. To find the GST hidden inside an MRP, use reverse GST: divide MRP by (1 + applicable rate/100). Example: if a packaged biscuit shows MRP Rs 50 at 5% GST, the manufacturer's pre-tax price is Rs 47.62 and Rs 2.38 is GST. If a kitchen appliance has MRP Rs 11,800 at 18% GST, base is Rs 10,000 and GST is Rs 1,800.

GST on Medicine - Big Reduction Under GST 2.0

The September 2025 reform brought significant relief on medicines. Current rates:

  • 33 listed life-saving drugs: NIL (down from 12%) - includes treatments for several rare diseases
  • 3 cancer / rare-disease drugs: NIL (down from 5%)
  • Most other medicines (allopathic, ayurvedic, homoeopathic, Unani, Siddha): 5% (most were 12% pre-reform)
  • Vitamins, OTC supplements: 18%
  • Composition / combination medicines: 12% or 18% depending on components (note: composition medicines, not the GST composition scheme)
  • Essential drugs like oral rehydration salts and contraceptives: exempt

A typical Rs 500 prescription medicine bill at 5% GST = Rs 476.19 base + Rs 23.81 GST. The GST shows on the pharmacy bill against the HSN code. Always check HSN 3003 (medicaments not put up for retail) or 3004 (medicaments put up for retail) on the bill - the rate depends on the formulation.

CGST + SGST + IGST - Which Applies When

TransactionTax componentsExample at 18%
Intra-state (within same state)CGST + SGST (split equally)9% CGST + 9% SGST = 18% total
Inter-state (across states)IGST (single component)18% IGST collected by Centre, distributed to consuming state
Within a Union TerritoryCGST + UTGST (split equally)9% CGST + 9% UTGST = 18% total

The total tax burden is identical (18% in all three cases) - only the destination of the collected tax changes. Our calculator's results show the relevant split when you enter the rate. For a complete GST-compliant PDF invoice with GSTIN, HSN codes, and the CGST/SGST/IGST split correctly applied, use our GST Invoice Generator.

Composition Scheme for Small Businesses

Small businesses with annual turnover under Rs 1.5 crore (Rs 75 lakh in special category states) can opt for the simplified Composition Scheme instead of regular GST. Rates:

  • Traders and manufacturers: 1% of turnover
  • Restaurants (without alcohol): 5% of turnover
  • Service providers (special composition scheme): 6% of turnover

Composition dealers cannot collect GST from customers, cannot claim Input Tax Credit, and file quarterly returns instead of monthly. The composition scheme rates were not changed by the GST 2.0 reform. To check whether a GSTIN is on the composition scheme, use our GST validator tool.

Sources

GST rates and rules can change with each GST Council meeting and CBIC notification. For high-value transactions, verify the current rate on the CBIC portal or with a chartered accountant before relying on these figures.

Frequently Asked Questions

What are the current GST slabs in India after GST 2.0?+
Effective 22 September 2025, India operates on a simplified slab structure: 0% (nil-rated, e.g. fresh food, education, healthcare, life and health insurance), 5% (most essential and packaged goods, most medicines, restaurants), 18% (most other goods and services including ACs, TVs, cement, IT services), and 40% (sin goods - premium cars, tobacco, aerated drinks). Special rates 3% on gold and 0.25% on rough diamonds remain unchanged. The earlier 12% and 28% slabs were eliminated - approximately 99% of items in 12% moved to 5% and 90% of items in 28% moved to 18%, with sin goods consolidated into the new 40% slab.
How do I calculate GST on a price?+
To add GST: multiply the base price by the GST rate and add it to the base. Example: 18% GST on Rs 1,000 = Rs 180 GST, total Rs 1,180. To extract GST from an inclusive price (reverse GST): divide the total by (1 + rate as decimal) to get the base. Example: Rs 1,180 inclusive of 18% = Rs 1,000 base + Rs 180 GST. The formula is Base = Total divided by (1 + rate/100). Use the calculator's Add and Remove modes to switch between these.
What is reverse GST and how do I calculate it?+
Reverse GST means working backwards from a GST-inclusive total to find the original base amount and the GST portion. Use this when the price you have already includes GST (most retail invoices, MRPs, and GST-inclusive quotes). Formula: Base = Total / (1 + rate/100). Examples at 18% GST: Rs 1,180 inclusive = Rs 1,000 base + Rs 180 GST. Rs 5,900 inclusive = Rs 5,000 base + Rs 900 GST. Rs 11,800 inclusive = Rs 10,000 base + Rs 1,800 GST. Switch the calculator to 'Remove GST' mode to do this in one click.
How is GST calculated on MRP?+
By law (Legal Metrology (Packaged Commodities) Rules 2011), the MRP printed on any packaged product is the maximum price the seller can charge - and it is INCLUSIVE of all taxes including GST. You should never be charged GST on top of the MRP. To find the GST portion in an MRP, use reverse GST: divide MRP by (1 + applicable rate/100) to get the pre-tax price. The difference is the GST. Example: Rs 590 MRP at 18% GST = Rs 500 base + Rs 90 GST.
How much GST is charged on medicine in India?+
Effective 22 September 2025: 33 life-saving drugs are NIL-rated (down from 12%), 3 cancer/rare-disease drugs are NIL (down from 5%), and most other medicines including allopathic, ayurvedic, homoeopathic, Unani and Siddha attract 5% GST (most were 12% pre-reform). OTC products and most vitamins attract 18%. Essential drugs like oral rehydration salts and contraceptives are exempt. Composition medicines (combinations) may attract 12% or 18% depending on components. Always check the HSN code on the bill for the exact rate.
What is the difference between CGST, SGST, and IGST?+
CGST (Central GST) and SGST (State GST) apply to intra-state transactions - within the same state - and are split equally. For 18% GST on a Maharashtra-to-Maharashtra sale, you pay 9% CGST + 9% SGST. IGST (Integrated GST) applies to inter-state transactions - across states - and is the full GST amount paid to the Centre. UTGST (Union Territory GST) replaces SGST for transactions in UTs without a legislature. The total tax is the same (e.g. 18%) regardless of intra-state or inter-state - only the split changes.
What is the GST composition scheme and what are the rates?+
The Composition Scheme is a simplified GST regime for small businesses with turnover under Rs 1.5 crore (Rs 75 lakh in special category states). Rates: 1% of turnover for traders and manufacturers, 5% for restaurants (without alcohol), 6% for service providers (under the special composition scheme for services). Composition dealers cannot claim Input Tax Credit and cannot collect GST from customers. They file quarterly returns instead of monthly. The composition scheme rates were not changed by the GST 2.0 reform.
Can international users use this calculator for VAT or sales tax?+
Yes. While the slab presets are configured for Indian GST, the underlying math works for any percentage-based indirect tax - VAT in the UK and EU, sales tax in the US, or GST in Australia, Singapore and New Zealand. Just type your tax rate manually instead of picking a preset slab and the add/remove logic works the same way.
Why does this calculator still show 12% and 28% slabs?+
Because they are needed for legacy work. While the GST 2.0 reform (22 September 2025) eliminated 12% and 28% as primary slabs going forward, you still need them for: filing returns for pre-September 2025 transactions, GST audits covering older periods, amending or revising old invoices, and reconciling with historical accounting data. The 12% and 28% slabs are kept under the Legacy section of the slab picker for these scenarios. For new invoices issued after 22 September 2025, use 5%, 18% or 40% as applicable.
What is the GST rate on AC, TV, refrigerator, and cement in 2026?+
After GST 2.0 (effective 22 September 2025), most consumer electronics including air conditioners, televisions, refrigerators, and washing machines attract 18% GST (down from 28% pre-reform). Cement, an essential construction input, was also moved from 28% to 18% under GST 2.0 - a significant relief for homebuyers and contractors. Mobile phones continue at 18%. This is the single biggest consumer-facing rate cut from the reform: a Rs 50,000 air conditioner now costs Rs 59,000 (with 18%) instead of Rs 64,000 (with 28%) - a Rs 5,000 saving on a base of Rs 50,000. Premium cars and tobacco products moved to the new 40% slab (replacing the old 28% + compensation cess regime).
When does a small business need to register for GST in India?+
GST registration becomes mandatory once aggregate turnover crosses the threshold under CGST Section 22. For most states: Rs 40 lakh for suppliers of goods, Rs 20 lakh for suppliers of services. For special-category states (Manipur, Mizoram, Nagaland, Tripura per Notification 10/2019): Rs 20 lakh for goods, Rs 10 lakh for services. Inter-state supply, e-commerce sellers (Section 24), and certain notified categories require registration regardless of turnover. The Composition Scheme is available below Rs 1.5 crore turnover (Rs 75 lakh in special-category states) for traders, manufacturers, restaurants (without alcohol), and select service providers. Voluntary registration below the threshold is allowed and enables Input Tax Credit claims.
What is e-invoicing under GST and what is the threshold?+
E-invoicing is mandatory electronic generation of invoices through the GSTN-authorised Invoice Registration Portal (IRP) before issuing them to customers. Each e-invoice receives a unique Invoice Reference Number (IRN) and a QR code, and is reported to the IRP in real time. Effective 1 August 2023 per CBIC notification, the threshold is Rs 5 crore aggregate turnover in any previous financial year (from FY 2017-18 onwards) - businesses crossing this in any past year are permanently in scope. E-invoicing applies to B2B supplies, exports, and B2G transactions; B2C invoices are excluded. Failure to issue an e-invoice when mandatory invalidates the invoice for Input Tax Credit, exposing the recipient to ITC denial.
What is an HSN/SAC code and why does it matter on GST invoices?+
HSN (Harmonized System of Nomenclature) is the 8-digit international classification system for goods, adopted by India for GST. SAC (Services Accounting Code) is the parallel system for services. HSN/SAC codes determine the applicable GST rate, eligibility for exemptions, and whether reverse charge mechanism applies. Required digits on invoices depend on turnover: 4 digits for B2B invoices if turnover up to Rs 5 crore, 6 digits if turnover above Rs 5 crore, 8 digits for exports and imports. Get accurate HSN codes from the CBIC GST portal (cbic-gst.gov.in/gst-goods-services-rates.html). Wrong HSN code can trigger GST mismatch notices, ITC denials, and reassessment proceedings.