What are the current GST slab rates in India?

As of FY 2024-25 the main slabs are 0% (exempt essentials), 5% (packaged food, transport), 12% (processed goods, apparel above ₹1,000), 18% (most services and electronics) and 28% (luxury and sin goods). Two special slabs also exist: 3% for gold, silver and precious articles, and 0.25% for rough/semi-precious stones.

How do I add 18% GST to ₹10,000?

Enter ₹10,000, select the 18% slab and set mode to "Add GST". GST = 10,000 × 0.18 = ₹1,800 and the total payable is ₹11,800. For an intra-state supply this splits into CGST ₹900 plus SGST ₹900; for inter-state it is a single IGST of ₹1,800.

How do I extract GST from a GST-inclusive price?

Set mode to "Remove GST", enter the inclusive amount and pick the slab. The formula is: net = gross ÷ (1 + rate). For ₹11,800 at 18%, net = 11,800 ÷ 1.18 = ₹10,000 and GST = ₹1,800. The calculator does this instantly.

What is the difference between CGST, SGST, UTGST and IGST?

For intra-state supplies (buyer and seller in the same state) the total GST is split 50/50 between CGST (Central) and SGST (State) or UTGST (Union Territory). So an 18% intra-state supply yields CGST 9% plus SGST 9%. For inter-state supplies the entire tax is collected as IGST (Integrated GST) at the full slab rate.

Which goods and services attract the 28% GST slab?

The 28% slab covers luxury and sin goods: aerated drinks, tobacco products, pan masala, cement, luxury cars (plus compensation cess on top), and five-star/luxury hotels with a tariff above ₹7,500 per night. The compensation cess charged on many of these items is not shown by this calculator — check the CBIC website for the current cess amount.

Does GST apply to exports and imports?

Exports are zero-rated under GST — you can claim a refund of input tax credits. Imports attract IGST at the applicable slab rate (plus customs duty separately), payable at the port of entry. This calculator models domestic supplies only and does not cover import IGST or customs duty.

India GST Calculator — All Slabs: 5%, 12%, 18%, 28% + CGST/SGST Split

India GST calculator — all slabs, add or extract, CGST/SGST/IGST split

India’s Goods and Services Tax replaced more than a dozen earlier indirect taxes — VAT, service tax, excise duty and others — when it came into force on 1 July 2017. Today every business with a taxable turnover above the registration threshold (₹40 lakh for goods, ₹20 lakh for services in most states as of 2024-25) must charge GST, file returns and remit the tax collected. Even businesses below the threshold often register voluntarily so they can claim input tax credits.

This calculator covers every rate slab in current use and handles the two questions that come up on virtually every invoice: adding GST to a net price (so you can tell a customer what they owe) and extracting GST from a GST-inclusive price (so you can split a bill into its pre-tax and tax components for your accounts).

How it works

Add GST (net → gross): type the base / net price, pick the slab and the mode calculates GST = net × rate and gross = net + GST. This is the forward calculation used when raising invoices.

Remove GST (gross → net): type the total price already inclusive of GST and the calculator inverts the formula: net = gross ÷ (1 + rate) and GST = gross − net. This reverse calculation is essential when you receive a GST-inclusive receipt and need to split out the recoverable input tax credit.

The GST is then routed to the correct tax heads:

Intra-state supply (supplier and buyer in the same state): the total GST divides equally between CGST (Central Goods and Services Tax) and SGST / UTGST (State or Union Territory GST), each at half the slab rate.
Inter-state supply (supplier and buyer in different states): the full slab rate is charged as a single IGST (Integrated GST), which the central government later distributes to the destination state.

Worked example

A software consultancy based in Bengaluru (Karnataka) raises an invoice for ₹50,000 of IT services to a client also in Karnataka. The applicable slab is 18%:

Line	Amount
Net amount (excl. GST)	₹ 50,000.00
CGST @ 9%	₹ 4,500.00
SGST @ 9%	₹ 4,500.00
Total payable	₹ 59,000.00

If the same client is in Mumbai (Maharashtra), the supply is inter-state and the tax becomes a single IGST @ 18% = ₹ 9,000, making the total ₹ 59,000 — identical in amount but flowing through a different tax head.

India GST slab reference (FY 2024-25)

Rate	Category	Typical goods and services
28%	Luxury / sin	Aerated drinks, tobacco, luxury cars, pan masala, five-star hotels
18%	Standard services	IT/software, telecom, consumer electronics, mid-range restaurants
12%	Processed goods	Processed food, apparel above ₹1,000, business air travel, computers
5%	Essential goods	Packaged food, transport services, footwear at or below ₹1,000
3%	Precious metals	Gold, silver, platinum jewellery and articles thereof
0.25%	Rough stones	Rough and semi-precious stones (uncut diamonds, rubies, etc.)
0%	Exempt	Fresh produce, milk, eggs, unbranded staple foods, healthcare, education

Compensation cess applies on top of the 28% rate for certain items (tobacco, aerated drinks, luxury cars). The cess amounts change periodically — check the CBIC rate schedule for the current figures. This calculator shows the base GST only.

All figures are calculated entirely in your browser — no data is ever sent to a server. For guidance only; verify current rates and cess amounts with a chartered accountant or the official CBIC portal before filing.