GST Calculator India 2026 — Add/Remove GST (5%, 18%, 40%)

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🧾 GST Calculator India — Add / Remove GST

📌 GST 2.0 (effective Sep 22, 2025): Main slabs — 5% (essentials), 18% (standard goods/services), 40% (luxury/sin goods). The 12% and 28% slabs have been largely merged into 5% or 18%.

Amount (₹)

GST Rate (%)

Calculation Type

Transaction Type

Total GST Amount₹ —

Pre-GST Amount (Base Price)₹ —

Total Amount (with GST)₹ —

GST in India 2026 — Everything You Need to Know

Goods and Services Tax (GST) replaced India's earlier complex indirect tax structure (VAT, Service Tax, Excise Duty, CST) on July 1, 2017. India's GST Council has since been streamlining the rate structure. The most significant reform came through the 56th GST Council meeting (GST 2.0), effective September 22, 2025, which simplified India's GST from five slabs (0%, 5%, 12%, 18%, 28%) to a cleaner structure with primary slabs at 5% and 18%, and a new 40% slab replacing the old 28% + cess structure for luxury and sin goods.

GST 2.0 Rate Structure (Effective Sep 22, 2025)

GST Slab	Category	Key Examples
0% (Nil)	Essential daily items	Fresh vegetables, fruits, milk, eggs, unprocessed cereals, books, live animals
3%	Precious metals	Gold, silver, diamonds, jewellery (special rate retained)
5%	Essential / priority goods	Packaged food, medicines, children's footwear, household LPG, economy hotels, railways
18%	Standard goods & services (main slab)	Electronics, cars (small), restaurants, financial services, IT services, mobile phones, personal care, clothing above ₹1,000
40%	Luxury & sin goods	Luxury cars, aerated beverages, select high-end motorcycles (replaces old 28% + cess)

💡 Note: Some goods/services still attract the old 12% or 28% rates during a transition period. Tobacco and pan masala remain at 28% + cess until GST compensation dues to states are settled. Always verify the specific HSN/SAC code for your product.

CGST vs SGST vs IGST — What's the Difference?

GST in India is a dual structure, collected by both the Centre and States:

CGST (Central GST): Collected by the Central Government. For an 18% GST transaction, CGST = 9%.
SGST (State GST): Collected by the State Government where the transaction happens. SGST = 9% (for 18% GST). SGST applies on intra-state sales (buyer and seller in same state).
IGST (Integrated GST): For inter-state transactions (buyer in different state, or import/export). The full GST rate goes as IGST — e.g., 18% IGST. Later shared between Centre and destination state.
UTGST: Applies instead of SGST in Union Territories (Delhi, Chandigarh, etc.) without legislatures.

Common GST Rates by Category (2026)

Category	GST Rate	Notes
Restaurant (non-AC)	5%	No ITC available
Restaurant (AC / alcohol)	18%	ITC available
Hotel (tariff <₹7,500/night)	12%	Transitional
Hotel (tariff ≥₹7,500/night)	18%
Mobile phones	18%	Reduced from 12% in 2020
Laptops / computers	18%
Cars (petrol <1200cc / diesel <1500cc)	18%	Previously 28%
Cars (luxury / large)	40%	Replaces 28%+cess
Gold / jewellery	3%	Making charges: 5%
Health insurance premium	18%	ITC available for businesses
Life insurance premium	18%
Professional services (CA, legal, consulting)	18%

How to Add and Remove GST — Formula

Adding GST (exclusive price → inclusive price): GST Amount = Base Price × (GST Rate / 100). Total = Base Price + GST Amount.

Removing GST (inclusive price → base price): Base Price = Total Price / (1 + GST Rate / 100). GST Amount = Total Price − Base Price.

Example — Add 18% GST to ₹10,000: GST = ₹10,000 × 18% = ₹1,800. Total = ₹11,800. (CGST = ₹900, SGST = ₹900 for intra-state.)

Example — Remove 18% GST from ₹11,800: Base = ₹11,800 / 1.18 = ₹10,000. GST = ₹1,800.

GST FAQs

Q. What is Input Tax Credit (ITC) under GST?

Input Tax Credit (ITC) is the mechanism that prevents cascading taxation (tax-on-tax). If you're a registered GST business that paid GST on inputs (raw materials, services), you can deduct that GST from your GST liability on sales. For example, if you paid ₹18,000 GST on purchases and collected ₹27,000 GST on sales, you pay only ₹9,000 net to the government. ITC cannot be claimed for personal expenses, blocked credits (like motor vehicles for personal use, food & beverages), or by businesses under the Composition Scheme.

Q. Who must register for GST?

GST registration is mandatory if your annual turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services) for most states. For special category states (northeast, hill states), the threshold is ₹20 lakh (goods) and ₹10 lakh (services). E-commerce sellers must register regardless of turnover. If you supply to other states (inter-state supply), registration is mandatory regardless of turnover. Voluntary registration is also available for businesses below the threshold who wish to claim ITC.

Q. Is GST charged on EMIs?

GST is charged on processing fees, documentation charges, and other service fees associated with loans — typically at 18%. The principal repayment and interest component of an EMI are not subject to GST. However, if you're purchasing a product on EMI (like a phone or appliance), GST is levied on the product price at point of sale. The EMI itself is a financing arrangement and doesn't attract additional GST.