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🧾 GST 🇮🇳 India Updated2026-05-17

GST Calculator. India.

Quick answer

India has 5 standard GST rates: 0%, 5%, 12%, 18%, 28%. Most goods and services attract 18% GST. Example: ₹10,000 + 18% GST = ₹11,800 total (₹1,800 GST). For intra-state: GST splits into 9% CGST + 9% SGST. For inter-state: 18% IGST. To extract GST from inclusive price: divide by 1.18.

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GST Calculator

%
Net Amount
₹10,000.00
pre-GST value
GST (18%)
₹1,800.00
tax payable
Total Amount
₹11,800.00
net + GST
GST split (intra-state vs inter-state)
Intra-state (same state)
CGST (9.0%)₹900.00
SGST (9.0%)₹900.00
Inter-state (different state)
IGST (18%)₹1,800.00
✨ Live · GST rates in India: 0%, 5%, 12%, 18%, 28% (cess on luxury/sin goods adds extra)
📋 GST rate table

Standard GST rates by category.

0% — Exempt / Nil-rated

Fresh fruits and vegetables, milk, eggs, unpacked food grains, books, newspapers, healthcare services, education services, prasad, salt.

5% — Basic goods + transport

Packaged food items, edible oils, sugar, tea/coffee, life-saving medicines, public transport (rail, bus), small restaurants without AC, footwear under ₹500, clothes under ₹1,000.

12% — Processed food + mid-tier goods

Processed food, butter, cheese, ghee, computer software, mobile phones (basic), hotel rooms ₹1,000-7,500, ayurvedic medicines, business class air travel.

18% — Standard rate (most goods + services)

Most consumer goods (electronics, cosmetics, footwear over ₹500, clothes over ₹1,000), financial services (bank charges, brokerage, insurance), telecom (mobile, internet), restaurants with AC, hotel rooms ₹7,500+, professional services.

28% — Luxury + sin goods

Automobiles (with cess), aerated drinks, tobacco products (with cess), luxury watches, premium cosmetics, paan masala, betting/gambling, racing. Cess on luxury cars and sin goods adds 12-200% on top.

❓ FAQ

GST calculator FAQ.

What are the standard GST rates in India?

India has five standard GST rates: 0% (essential goods like fresh fruits, vegetables, milk, eggs, healthcare services, education), 5% (transport, packaged food, basic apparel), 12% (processed food, computer software, mobile phones), 18% (most goods and services, including restaurants, financial services, telecom), and 28% (luxury items, automobiles, tobacco, aerated drinks). Additional cess applies on luxury cars, tobacco, and sin goods.

GST inclusive vs exclusive — what's the difference?

GST-exclusive: the price you see does NOT include GST. You add GST on top. Example: ₹10,000 + 18% GST = ₹11,800 total. GST-inclusive: the price you see ALREADY includes GST. You extract GST from it. Example: ₹11,800 total includes ₹1,800 GST and ₹10,000 net amount. Retail consumer prices (MRP-based) are typically GST-inclusive; B2B invoices and quotations are typically GST-exclusive. Always check which one applies before calculating.

CGST + SGST vs IGST — when does each apply?

CGST (Central GST) + SGST (State GST) apply to intra-state transactions where the seller and buyer are in the same state. Each is half of the total GST rate — so 18% GST splits into 9% CGST + 9% SGST. IGST (Integrated GST) applies to inter-state transactions and equals the full rate (e.g., 18%). The buyer's state gets the SGST/IGST share. From an end-customer perspective, the total tax burden is identical; the split only affects how tax is distributed between Centre and States.

GST on services in India — common rates?

Most services attract 18% GST including: financial services (bank charges, brokerage, insurance), telecom (mobile, internet), professional services (CA, lawyer, consultant), restaurant services (some at 5% non-AC), hotel rooms (₹7,500+ at 18%, lower bands at 12%), e-commerce platforms, courier and transport (some at 5%). Healthcare and education services are exempt. Specific composition schemes exist for small businesses (1-5% turnover-based) but are not pass-through to customers.

How to extract GST from a GST-inclusive price?

Formula: Net amount = Total ÷ (1 + GST rate / 100). For 18% GST: Net = Total ÷ 1.18; GST = Total × 18 / 118. Example: ₹11,800 with 18% included: Net = ₹11,800 / 1.18 = ₹10,000; GST = ₹11,800 - ₹10,000 = ₹1,800. For 5% GST: divide by 1.05. For 12% GST: divide by 1.12. For 28%: divide by 1.28. The GST calculator above automatically applies the inverse formula when you select "Remove GST" mode.

Is GST applicable on property purchases?

GST applies to under-construction property purchases (homes still being built and not yet ready-to-move). Rates: 1% (affordable housing under ₹45 lakh in metros / ₹60 lakh outside) or 5% (premium/non-affordable under-construction). Ready-to-move properties (with completion certificate) are GST-exempt. Resale (second-hand) property transactions are GST-exempt. Always confirm the GST applicability and rate with your developer or property lawyer before signing the sale agreement.