Calculate GST for all rates with automatic CGST + SGST split for intra-state and IGST / UTGST for inter-state transactions. Free tool by CA Jatin Karda & Co., Nagpur.
Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based indirect tax levied on every value addition in India. It was introduced on 1st July 2017 under the Constitution (One Hundred and First Amendment) Act, 2016, replacing a complex web of central and state indirect taxes including VAT, Service Tax, Excise Duty, CST and more than a dozen other levies.
GST follows the principle of "one nation, one tax" and is administered jointly by the Central Government and State Governments through the GST Council.
The original GST structure introduced on 1st July 2017, applicable up to and including 21st September 2025. This was a multi-slab structure of 0%, 3%, 5%, 12%, 18% and 28%, plus compensation cess on select goods.
| Rate | CGST | SGST / UTGST | IGST | Common Items / Services |
|---|---|---|---|---|
| 0% | 0% | 0% | 0% | Fresh vegetables, milk, eggs, books, newspapers, unbranded cereals |
| 3% | 1.5% | 1.5% | 3% | Gold, silver, precious metals and jewellery |
| 5% | 2.5% | 2.5% | 5% | Packed food, edible oils, medicines, economy hotel stays, transport services |
| 12% | 6% | 6% | 12% | Processed food, computers, mobile phones, garments (₹1,000–₹1,500), construction services, hotels (₹1,000–₹7,500/night) |
| 18% | 9% | 9% | 18% | Most goods & services, IT services, financial services, AC restaurants, capital goods, consumer electronics |
| 28% | 14% | 14% | 28% | Luxury items, automobiles, aerated beverages, cement, tobacco products (+ additional compensation cess) |
As per the 56th GST Council meeting held on 3rd September 2025 and Notification No. 9/2025-CT(Rate) dated 17th September 2025, a landmark rationalisation of GST rates came into effect from 22nd September 2025. The 12% and 28% slabs have been abolished for most goods. The structure is now simplified to three core rates — 0%, 5%, 18% — and a new 40% slab for luxury and sin goods.
| Rate | CGST | SGST / UTGST | IGST | Common Items / Services |
|---|---|---|---|---|
| 0% | 0% | 0% | 0% | Fresh vegetables, milk, eggs, roti, paratha |
| 3% | 1.5% | 1.5% | 3% | Gold, silver, precious metals, jewellery — unchanged |
| 5% | 2.5% | 2.5% | 5% | All medicines & drugs (including those earlier at 12%/18%), packed FMCG goods (namkeen, sauces, noodles, ghee, butter, chocolates), garments up to ₹2,500, footwear up to ₹1,500, hotels (up to ₹7,500/night), construction materials, handicrafts, agricultural equipment |
| 12% | 6% | 6% | 12% | Bricks, fly ash blocks, building bricks, roofing tiles (specific notification). This slab abolished for most other goods. |
| 18% | 9% | 9% | 18% | Most goods & services, IT & financial services, consumer electronics, under-4-meter cars (moved from 28%), commercial vehicles (moved from 28%), man-made fibres, garments above ₹2,500, footwear above ₹1,500, AC restaurants |
| 40% NEW | 20% | 20% | 40% | Luxury & sin goods — premium/luxury cars, SUVs, yachts, aerated beverages, carbonated drinks, online gambling, premium event tickets, other luxury items (replaces 28% + compensation cess for these categories) |
Source: Notification No. 9/2025-CT(Rate) and Notifications 11–17/2025-CT(Rate), Ministry of Finance, Government of India. Effective 22nd September 2025. Rates for specific HSN codes should be verified from official CBIC notifications.
GST Exclusive (also called "plus GST"): The price quoted does not include GST. GST is added on top. For example, if a service costs ₹10,000 exclusive of 18% GST, the final invoice amount is ₹11,800 (₹10,000 + ₹1,800 GST).
GST Inclusive (also called "including GST"): The price quoted already includes GST. To find the base price and GST component, you must work backwards. For example, ₹11,800 inclusive of 18% GST = Base ₹10,000 + GST ₹1,800.
Intra-State (Same State): When the supplier and the place of supply are in the same state or union territory with legislature. GST is split equally into CGST + SGST. Example: A Mumbai supplier selling to a Mumbai buyer.
Inter-State (Different State): When the supplier and the place of supply are in different states. A single IGST (equal to CGST+SGST combined) is charged and goes to the Central Government, which then settles it with the destination state. Example: A Mumbai supplier selling to a Delhi buyer.