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.