Add GST to a price or take it out of a GST-inclusive amount, with the split into CGST and SGST for sales within a state, or IGST between states. Includes the new 5%, 18% and 40% slabs.

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How GST is calculated

GST rate structure

Since 22 September 2025, most goods and services fall into two main slabs: 5% for essentials and many everyday items, and 18% as the standard rate. A 40% rate applies to a small group of luxury and “sin” goods. Some items remain exempt, and special rates apply to gold and silver (3%) and rough diamonds (0.25%). The older 12% and 28% slabs are included for checking past invoices.

Worked example

A shop in Mumbai sells a product for ₹2,360 including 18% GST to a customer in Maharashtra. The taxable value is ₹2,000, with ₹180 CGST and ₹180 SGST. If it sells to a customer in Karnataka, the invoice shows ₹360 IGST instead.

Frequently asked questions

How do I calculate GST from a total amount?

Divide the total by 1 plus the rate. For 18%, divide by 1.18 to get the price before GST, and subtract to find the GST.

What are the current GST slabs?

Mainly 5% and 18%, with 40% for selected luxury and sin goods, plus 0%, 3% and 0.25% for specific items.

What is the difference between CGST, SGST and IGST?

CGST and SGST are charged together on sales within a state. IGST is charged on sales between states and on imports.

How do I find the GST rate for my product?

Check the HSN code (goods) or SAC code (services) on the GST portal or the CBIC rate notifications.

Sources

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