π§Ύ GST Calculator India
2026 slabs: 5%, 18%, 40%.
GST amount
Estimates for planning only, not financial advice.
India's GST 2.0, in force since 22 September 2025, runs on two main slabs, 5% and 18%, plus a 40% rate for luxury and sin goods and a nil band for essentials. On Rs 50,000 excluding GST at 18%, the tax is Rs 9,000 and the total is Rs 59,000. Special rates continue for gold at 3% and rough diamonds at 0.25%.
How to Use This Calculator
Enter the amount, pick the GST slab, and say whether the amount already includes GST. The calculator splits or adds the tax accordingly.
Enter the amount in rupees.
Choose the slab: 0, 5, 18, or 40 percent.
Choose excluding or including GST, and read the split. For Canada's Quebec equivalent, our GST/QST calculator handles the double tax.
The GST Math
The reform collapsed the old 12% and 28% slabs: most 12% items moved down to 5% and most 28% items to 18%, while luxury and sin goods moved up to 40%. Roughly speaking, 5% covers daily necessities and mass-use items, 18% is the standard rate for most goods and services, and 40% hits aerated drinks, tobacco, luxury cars, and similar demerit goods. The old compensation cess was folded into the rates themselves.
Worked Example
Rs 50,000 excluding GST at 18%: tax = 50,000 x 18/100 = Rs 9,000, total Rs 59,000. Reverse it: a Rs 59,000 bill including 18% GST contains 59,000 x 18/118 = Rs 9,000 of tax on a Rs 50,000 base. At 5%, the same Rs 50,000 carries Rs 2,500 of tax; at 40%, Rs 20,000. The inclusive formula matters because most retail prices already include GST, and backing it out is how businesses compute their input credit base.
What Sellers Must Get Right
Charge the slab in force on the supply date, not the invoice date if they differ, since Section 14 time-of-supply rules decide. Show CGST and SGST separately on intra-state invoices and IGST on inter-state ones; the calculator's single rate is their sum. And claim input tax credit only on eligible inputs: blocked credits on motor vehicles, food, and personal use are the classic audit trap.
My practical advice: update your item masters to the 2.0 slabs before the next filing cycle if you have not already. The 12% and 28% slabs are gone, and invoices carrying dead slabs invite notices. For cross-border context on consumption taxes, our VAT calculator covers the European style system.
Estimates for planning only, not financial advice.
Frequently Asked Questions
What are India's GST slabs in 2026?
Two main slabs, 5% and 18%, plus 40% for luxury and sin goods and nil for essentials, effective 22 September 2025 under GST 2.0. Special rates of 3% on gold and 0.25% on rough diamonds continue.
What happened to the 12% and 28% slabs?
Eliminated in the 2025 rationalization. Roughly 99% of 12% items moved to 5% and about 90% of 28% items moved to 18%, with the remainder going to 40%. Old invoices should not carry these slabs.
How do you remove GST from a price?
Divide by (1 + rate/100): a Rs 59,000 price including 18% GST is 59,000/1.18 = Rs 50,000 base with Rs 9,000 tax. This is the input-credit base for businesses.
What is CGST vs SGST vs IGST?
CGST and SGST split the tax between Centre and state on intra-state sales; IGST applies to inter-state sales and imports. The rates sum to the same total either way.
Which goods attract 40% GST?
Luxury and sin goods: tobacco and pan masala, aerated drinks, luxury cars, yachts, helicopters, and high-end motorcycles. The old compensation cess was merged into this rate.
Is GST charged on services too?
Yes, most services at 18%, with 5% for essentials like economy transport and budget hotel rooms. Financial services and telecom sit at 18%. Check the SAC code for specifics.
What is input tax credit?
The GST you paid on business inputs, claimable against the GST you collect on sales. Blocked credits include motor vehicles, food and beverages, and personal-use items. Documentation decides eligibility.
When is GST 2.0 effective from?
22 September 2025, per the 56th GST Council decisions. Supplies before that date under old slabs follow time-of-supply rules in Section 14.
Do I charge GST on exports?
No, exports are zero-rated: no GST is charged and input credits are refundable. This keeps Indian goods competitive abroad. SEZ supplies follow the same zero-rating with documentation.
What is the GST registration threshold?
Rs 40 lakh for goods (Rs 20 lakh in special-category states) and Rs 20 lakh for services. Inter-state suppliers and e-commerce sellers must register regardless of turnover.
How do I file GST returns?
Through the GST portal: GSTR-1 for outward supplies monthly or quarterly, GSTR-3B as the summary return. Small taxpayers may use the quarterly QRMP scheme. Late filing draws interest and fees automatically.