Select whether to add or remove GST
Current GST slabs effective 22 September 2025 — the earlier 12% and 28% slabs stand abolished

The Current GST Slabs

GST was restructured by the 56th GST Council meeting, effective 22 September 2025. The old four-slab system became two main slabs: 5% and 18%. The 12% and 28% slabs were abolished, with most 12% items moving down to 5% and most 28% items moving to 18%. A new 40% demerit rate now covers tobacco, pan masala, sugary drinks, luxury cars, online money gaming and betting. Bullion keeps its special rates: 3% on gold, silver and jewellery, with 5% on making charges, and 0.25% on rough diamonds. Daily essentials, lifesaving medicines and individual life and health insurance premiums are nil-rated.

How the Calculator Works

The calculator handles both directions. To add GST to a base price, it multiplies by the rate: a ₹1,000 service at 18% bills at ₹1,180. To remove GST from an inclusive price, it divides by one plus the rate: a ₹1,180 bill at 18% contains ₹180 of tax on a ₹1,000 base. Enter the amount, pick the rate, and choose whether your amount already includes GST.

Worked Examples

Adding 18% to a ₹25,000 service gives ₹4,500 of GST and an invoice of ₹29,500. Within a state, that splits into ₹2,250 CGST and ₹2,250 SGST. Extracting 5% from a ₹1,050 grocery bill gives a base of ₹1,000 and ₹50 of GST. For gold jewellery priced at ₹1,00,000 of metal plus ₹12,000 of making charges, you pay 3% on the metal (₹3,000) and 5% on the making (₹600), a total of ₹1,15,600.

What are CGST, SGST and IGST?

They are the same tax, reported differently. Within a state, the rate splits equally into CGST for the centre and SGST for the state, so an 18% item shows 9% plus 9%. Across states, the full rate is charged as IGST. Your total tax is identical either way.

Checks Worth Making as a Consumer

Knowing how GST shows up on your everyday bills starts with the invoice: a valid tax invoice must show the seller's GSTIN, the rate split and the HSN code. "GST extra" written on a quote is not a tax invoice. You can verify any GSTIN free on the GST portal. And since the September 2025 restructuring made several everyday categories cheaper, including nil rates on UHT milk, paneer and many medicines, it is fair to question a seller still billing the old rate. Rates for specific goods change through Council notifications, so verify your product's current rate on the CBIC portal before invoicing.

FAQs about GST Calculator

Since 22 September 2025: two main slabs of 5% and 18%, a nil rate for essentials and individual insurance premiums, a 40% demerit rate for sin and luxury goods, and special rates of 3% (gold, silver, jewellery) and 0.25% (rough diamonds). The former 12% and 28% slabs no longer exist.
Divide the total by (1 + rate). Example: a ₹590 bill at 5% → base ₹561.90, GST ₹28.10. This calculator does both directions instantly.
In the September 2025 restructuring, most goods at 12% moved to 5%, and most at 28% (ACs, TVs, cement, small cars) moved to 18%. Genuinely demerit goods — tobacco, aerated drinks, big SUVs — moved to the new 40% rate.
Gold, silver and jewellery attract 3% GST on value, plus 5% on jewellery making charges. Rough and loose diamonds are taxed at 0.25%; diamond-set jewellery is 3%.
They are the same tax split by jurisdiction: intra-state sales split the rate equally between CGST (centre) and SGST (state); inter-state sales charge IGST at the full rate. Your total tax is identical either way.
Individual life and health insurance premiums are nil-rated since the September 2025 restructuring — a meaningful saving versus the earlier 18%. Group policies for businesses retain GST.