Global VAT CalcIndia GST Calculator
Last reviewed 16 October 2026
Two numbers do most of the work in India: 18% for many services, 5% for plenty of everyday goods. Add or remove both, with the CGST/SGST split sorted out.
India GST slabs after the 2025 reform
From 22 September 2025, India's “GST 2.0” simplified the slab structure: most goods and services now sit in just two main slabs — 5% and 18% — with a 40% “demerit” rate for a small set of items like tobacco and luxury goods, and 0% for essentials. The earlier 12% and 28% slabs were removed for most items. Specifies vary by item — the GST portal and the CBIC rate schedules are the authoritative lists.
As a rule of thumb for services: most are taxed at 18%, with a limited list at 5%. For goods, everyday essentials often fall at 5%, while most others are at 18%.
18% and 5%, worked through
Add: ₹1,000 net → ₹1,180 gross (GST ₹180). Remove: ₹1,180 ÷ 1.18 = ₹1,000 net. At the 5% slab: ₹1,000 → ₹1,050; and ₹1,050 ÷ 1.05 = ₹1,000.
CGST, SGST and IGST — which shows on your invoice?
- Sale within a state: the rate splits half into CGST (central) and half into SGST (state) — 18% becomes 9% + 9%. The total is unchanged; the payer breakdown differs.
- Sale across states: a single IGST at the full rate (18%) is charged.
- GSTIN: every registered business has one, and it must appear on tax invoices. Check yours — and your supplier's — before claiming input credit.
The calculator above shows the combined amounts. To see the 9% + 9% split for an in-state supply, run the same figures through the calculator at half the rate twice — or simply halve the GST figure.
Registration and filing basics
- Registration thresholds: roughly ₹40 lakh for goods and ₹20 lakh for services in most states (lower in special category states). E-commerce sellers and inter-state suppliers have additional rules for mandatory registration.
- Filing: monthly or quarterly GSTR-1 (sales) and GSTR-3B (summary) returns, with an annual return — most small businesses use the quarterly QRMP scheme.
India GST questions
What is the GST rate for services in India?
Most services are taxed at 18%; a limited list sits at 5%. After the September 2025 reform, these are the two main slabs.
How do I remove GST from a price?
Divide the gross amount by 1 + the rate as a decimal: 1.18 at 18%, 1.05 at 5%. ₹1,180 gross gives ₹1,000 net at 18%.
What is the difference between CGST, SGST and IGST?
In-state sales split the GST into CGST (central) and SGST (state) halves; inter-state sales charge a single IGST at the combined rate. The total tax is the same.
When must a business register for GST?
Broadly, turnover above ₹40 lakh for goods and ₹20 lakh for services in most states — lower in special category states, and with mandatory registration in certain cases like inter-state supply.
Did GST rates change in 2025?
Yes — the September 2025 reform reduced most items into a 5%/18% structure, removed the 12% and 28% slabs for most goods, and added a 40% rate for demerit goods.
Structure checked against India's GST portal on 16 October 2026 · Methodology · Editorial standards · Report an error