# GST Calculator

> GST is added on top of the taxable value: GST amount = price × rate ÷ 100. Since 22 September 2025 most goods and services fall into two main rates — 5% and 18% — with a 40% rate for luxury and sin goods. Within a state the tax is split equally into CGST and SGST; on inter-state supplies it is charged as IGST.

Interactive calculator: https://www.industax.com/calculators/gst

- **Main GST rates:** 5% and 18%
- **Luxury / sin goods:** 40%
- **Within a state:** CGST + SGST (half each)

## Formulas

| You have | Formula |
| --- | --- |
| Price before GST | GST = price × rate ÷ 100; total = price + GST |
| Price including GST | Base = total × 100 ÷ (100 + rate); GST = total − base |
| Intra-state supply | CGST = SGST = GST ÷ 2 |
| Inter-state supply | IGST = full GST |

## GST rate slabs after GST 2.0

| Rate | Typical goods and services (from 22 September 2025) |
| --- | --- |
| Nil | Fresh food, milk, educational and most healthcare services |
| 5% | Essential goods, many packaged foods, some consumer goods, economy transport |
| 18% | Most goods and services — the standard rate for professional and IT services |
| 40% | Luxury and sin goods such as tobacco products, aerated drinks and large cars |
| 3% / 0.25% | Gold and jewellery / rough diamonds |

## Which rate applies to you

The rate depends on the HSN code of the goods or the SAC code of the service, not on the business. Many items moved between rates in the September 2025 rationalisation, so check invoices and accounting software masters against the current notification.

## Worked example: IT services invoice within the same state

1. Fee for services: ₹1,00,000. Rate: 18%.
2. GST = ₹18,000, split into CGST ₹9,000 and SGST ₹9,000.
3. Invoice total = ₹1,18,000. For a client in another state, charge IGST ₹18,000 instead.

**Result:** Invoice value ₹1,18,000, of which ₹18,000 is GST.

## FAQs

### What are the GST rates in India now?

Since 22 September 2025, the main rates are 5% and 18%, with a 40% rate for luxury and sin goods, plus nil-rated items and special rates for gold (3%) and rough diamonds (0.25%). The old 12% and 28% slabs were largely merged into these.

### When do I charge IGST instead of CGST and SGST?

When the supplier's location and the place of supply are in different states or union territories, or for exports and supplies to SEZs. Within the same state, charge CGST and SGST.

### Is GST charged on exports of services?

Exports are zero-rated. You can export without paying IGST by filing a Letter of Undertaking (LUT) each year, or pay IGST and claim a refund.

## Official sources

- GST portal: https://www.gst.gov.in/
- CBIC — GST rates and notifications: https://cbic-gst.gov.in/

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Canonical page: https://www.industax.com/calculators/gst
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.