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GST Calculator: Add or Remove GST (5%, 18%, 40%)

Add GST to a base price or pull it out of a GST-inclusive amount, at the rates in force since GST 2.0 — with the CGST, SGST and IGST split for your invoice.

Rules and rates checked

What do you want to do?
₹
GST rate

Since 22 Sept 2025 most goods and services are 5% or 18%; 40% is for luxury and sin goods. 3% and 0.25% apply to gold and rough diamonds.

Where is the buyer?
Price with GST₹11,800.00
GST amount₹1,800.0018%
Price before GST₹10,000.00
CGST (9%)
₹900.00
SGST / UTGST (9%)
₹900.00

Formula: GST = price × rate ÷ 100. To remove GST from an inclusive price: base = price ÷ (1 + rate ÷ 100).

GST rates after GST 2.0

From 22 September 2025, the GST Council's 56th meeting replaced the old 5/12/18/28% structure with two main slabs — 5% (merit rate) and 18% (standard rate) — plus a 40% rate for a short list of luxury and sin goods. Most items that were at 12% moved to 5%, and most at 28% moved to 18%. Essentials remain at nil, and special rates of 3% (gold, silver, jewellery) and 0.25% (rough diamonds) continue. The 57th Council meeting in October 2026 left these rates unchanged.

Rate Typical items
0% Fresh food, milk, individual health and life insurance premiums
5% Packaged food staples, toiletries, many textiles, medicines
18% Most goods and services: electronics, small cars, restaurants in hotels, professional services
40% Tobacco, pan masala, aerated and sugared drinks, luxury cars

Always check the exact HSN/SAC code — rates depend on the item, not the category.

The formulas

  • Add GST: GST = base price × rate ÷ 100. Final price = base + GST.
  • Remove GST: base price = inclusive price ÷ (1 + rate ÷ 100). GST = inclusive price − base.

Example: A ₹11,800 bill that includes 18% GST has a base of ₹11,800 ÷ 1.18 = ₹10,000 and GST of ₹1,800. Inside one state that is ₹900 CGST + ₹900 SGST; to another state it is ₹1,800 IGST.

CGST, SGST or IGST?

A sale within the same state (intra-state) splits GST equally between the Centre (CGST) and the state (SGST, or UTGST in a union territory). A sale to another state (inter-state), an import or an export is charged as a single IGST. The total tax is the same; only who receives it changes.

Do you need to register?

Most businesses must register once their yearly turnover crosses ₹40 lakh for goods or ₹20 lakh for services (₹20 lakh and ₹10 lakh in some special-category states), and anyone making inter-state taxable supplies of goods or selling through e-commerce operators usually must register regardless. See our guide on who needs GST registration, and register as an MSME through Udyam.

Frequently asked questions

How do I calculate 18% GST on ₹1,000?

18% of ₹1,000 is ₹180, so the price with GST is ₹1,180. Within one state that is ₹90 CGST and ₹90 SGST.

How do I remove 18% GST from a total?

Divide the total by 1.18. For ₹1,180 the base price is ₹1,000 and the GST is ₹180.

Is the 12% GST slab still there?

No. GST 2.0 removed the 12% and 28% slabs from 22 September 2025, moving most items to 5% or 18%.

Is GST charged on health insurance?

Individual health and life insurance policies became exempt (0%) under GST 2.0. Group and business policies can still attract GST.

Sources

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