India's Goods and Services Tax (GST) has five rate slabs: 0%, 5%, 12%, 18%, and 28%. For intra-state transactions, GST is split equally between CGST (Central) and SGST (State). For inter-state transactions, IGST applies at the full slab rate. A 28% cess applies to luxury goods.
Quick answer
India standard GST rate is 18%.
Add GST to a net price or remove GST from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.
Standard GST
18%
Reduced rate
12%
Super-reduced
5%
Calculator
%
Change this anytime — no extra click. Verify final rates with your state or country tax authority.
₹
Quick amounts
Enter an amount to see the result.
Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.
All India GST rates
Nil/Exempt
Essential food items (fresh produce, milk, eggs, cereals), health and education services, government services
0%
5% Slab
Packaged food (branded cereals, paneer, curd), life-saving medicines, domestic LPG, economy class air travel, electric vehicles
5%
12% Slab
Processed food, computers, mobiles, business class air travel, hotel rooms (₹1,000–₹7,500/night), medicines
12%
18% Slab
Most services (IT services, restaurants with AC, telecom), electronics, capital goods, financial services, hotel rooms above ₹7,500/night
Type any rate directly in the rate field above to switch rates.
Standard GST rate
18%
India · INR
Reduced: 12%Super-reduced: 5%Zero rate: 0%
Registration threshold₹40 lakhs annual turnover (₹20 lakhs for most special category states)
GST number format15-digit GSTIN (e.g., 27AAPFU0939F1ZV)
Filing frequencyMonthly (GSTR-1, GSTR-3B) or Quarterly under QRMP scheme
Exempt / Zero-rated categories
•Fresh produce
•Milk and dairy basics
•Educational services
•Health services
•Government services
How to use and formula
How to calculate India GST
Enter the amount, use the standard 18% rate or type a reduced rate, then choose whether you want to add GST to a net price or remove GST from a gross total.
Enter the invoice, receipt, or product amount.
Check the correct GST rate for the item category.
Use add mode for net-to-gross or reverse mode for gross-to-net.
GST formulas
Gross = net x (1 + rate / 100)
Net = gross / (1 + rate / 100)
GST amount = gross - net
Example at 18%: ₹100 net becomes ₹118.00 gross.
India GST examples
Fast checks for adding or removing GST at the most common rates.
Add 18% GST to ₹1,000.00
₹1,180.00 gross
₹1,000.00 x 18% = ₹180.00 GST.
Remove 18% GST from ₹1,180.00
₹1,000.00 net
₹1,180.00 ÷ 1.18 = ₹1,000.00 before GST.
Official India GST source
Rates and rules on this page were last reviewed in January 2026 against https://cbic-gst.gov.in. Use the linked authority for filing, registrations, or address-specific compliance.
India's GST Rate Slabs — 2026
India's GST has five rate slabs introduced in July 2017. The 0% (nil) rate covers essential items like fresh food, milk, and healthcare. The 5% slab covers essential consumer goods. The 12% slab covers processed food and computers. The 18% slab — the most common rate — covers most services and electronics. The 28% slab covers luxury and sin goods, typically with an additional cess.
CGST vs SGST vs IGST Explained
India's GST is a dual GST: for sales within the same state (intra-state), the tax is split between CGST (Centre) and SGST (State) in equal halves. A product with 18% GST sold within Maharashtra: 9% CGST + 9% SGST. For sales across state lines (inter-state) or imports, IGST applies at the full rate. IGST at 18% is collected by the Centre and then shared with the destination state.
GST on Services in India
Most services in India are taxed at 18% GST. Key service categories: IT/software services 18%, banking and financial services 18%, telecommunications 18%, AC restaurant meals 5% or 18% (depends on category), hotel rooms above ₹7,500/night 18%, professional services (legal, consulting) 18%, construction services 12% (for residential buildings).
Input Tax Credit (ITC) Under GST
A key feature of India's GST is Input Tax Credit (ITC). Businesses registered under GST can offset the GST they paid on purchases (input tax) against the GST they collect on sales (output tax). Only the net difference is paid to the government. This eliminates the cascading tax-on-tax problem that existed under the pre-GST regime.
How to Use This India GST Calculator
Select the GST slab (5%, 12%, 18%, or 28%), enter the amount, and choose whether to calculate forward (add GST) or reverse (remove GST). For intra-state transactions, the calculator shows the CGST and SGST split. For the GST rate on a specific product, use the CBIC HSN/SAC search at cbic-gst.gov.in.
Common mistakes to avoid
Using 18% for every item
India may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.
Subtracting the percentage from a gross price
To extract GST, divide by 1 + rate/100 — do not subtract 18% from the total.
India GST — frequently asked questions
What are the GST rates in India in 2026?
India's GST has five slabs: 0% (exempt), 5% (essential goods), 12% (processed food, computers), 18% (most services, electronics), and 28% (luxury/sin goods).
What is the difference between CGST, SGST, and IGST?
For intra-state (within the same state) transactions, GST is split: CGST goes to the Central Government, SGST goes to the State Government. Each is half the slab rate (e.g., 18% GST = 9% CGST + 9% SGST). For inter-state transactions, IGST (Integrated GST) applies at the full slab rate and goes to the Centre.
How do I calculate GST in India?
To add 18% GST: multiply net amount by 1.18. To remove GST: divide by 1.18. For CGST/SGST breakdown at 18%: each is 9%. For a net amount of ₹1,000: GST = ₹180 (CGST ₹90 + SGST ₹90), total = ₹1,180.
What items are at 5% GST in India?
5% GST applies to branded packaged foods like cereals and paneer, life-saving medicines, economy air travel, domestic LPG, electric vehicles, and a range of essential consumer goods.
What is the GST registration threshold in India?
Businesses with annual aggregate turnover above ₹40 lakhs (₹20 lakhs in most special category states) must register for GST. The threshold is ₹10 lakhs for some Northeast and hill states.
How do I remove GST from a price in India?
Divide the gross (tax-inclusive) amount by 1 + (18 ÷ 100). At 18%, divide by 1.18.
Use this page to add GST, remove GST, or check invoice math for India. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.
Disclaimer: GST rates and rules change. This page is for informational purposes only and does not constitute tax advice. Always verify current rates with the official India tax authority or a qualified tax professional before making filing or business decisions.