What are the GST slabs after GST 2.0?

Since 22 September 2025 India has four slabs: 0% (exempt essentials), 5% (merit goods — most food items, footwear, many services), 18% (the standard rate covering most goods and services) and 40% (luxury and sin goods like pan masala, tobacco, aerated drinks and high-end cars). The old 12% and 28% slabs were scrapped and the compensation cess was merged into the rates.

How do I remove GST from an MRP?

Divide by 1 plus the rate — never subtract the percentage. ₹1,180 including 18% GST is ₹1,180 ÷ 1.18 = ₹1,000 base with ₹180 GST. Subtracting 18% from ₹1,180 would wrongly give ₹967.60. The “Remove GST” mode does the division for you.

What is the difference between CGST, SGST and IGST?

For a sale within one state, the tax splits equally: 18% GST becomes 9% CGST (central) + 9% SGST (state). For an inter-state sale, the whole amount is charged as IGST. The total tax is identical either way — only how it’s reported on the invoice changes. Toggle “Type of supply” to see both.

Which rate applies to my product or service?

Most services and manufactured goods sit at 18%; daily essentials and many food items are 5% or exempt; luxury and sin goods attract 40%. Rates are set per HSN/SAC code and change via GST Council notifications — always confirm your item’s current rate on the official CBIC portal before invoicing.

Is GST calculated on the discounted price?

Yes — GST applies to the taxable value after trade discounts shown on the invoice. Sell at ₹1,000 with a 10% discount and 18% GST, and the tax is on ₹900 (₹162), not ₹1,000. Apply your discount first, then use this calculator on the net figure.

Do these slabs apply to petrol or alcohol?

No — petroleum products and alcohol for human consumption remain outside GST and are taxed separately by states (VAT/excise). Electricity and real estate stamp duty are also outside GST’s scope.

Is anything I type stored?

No. The math runs entirely in your browser — amounts are never uploaded, logged or stored, and the calculator works offline once the page has loaded.

GST Calculator (India)

Add or remove GST with the GST 2.0 slabs (5%, 18%, 40%) — CGST/SGST and IGST split included.

Files never leave your device Instant — no upload waitFree, no sign-up

Base amount (before GST)

GST rate (%)

GST 2.0 slabs (since 22 Sep 2025)

Type of supply

GST 2.0 merged the old 12% and 28% slabs into 5% and 18%, with 40% reserved for luxury and sin goods. Removing GST divides by 1 + rate — ₹1,180 at 18% is ₹1,000 base, not ₹967.60.

GST math with the current slabs — not the old ones

Many GST calculators still show 12% and 28% presets. Those slabs no longer exist: the GST 2.0 reform (in force since 22 September 2025) collapsed the structure to0%, 5%, 18% and 40%. This tool’s presets match the current law, and a custom field covers special rates (like 3% on gold) whenever you need them.

Add GST or work backwards from MRP

Add GST answers “what do I charge?” — enter your base price and rate to get the invoice total. Remove GST answers “what’s inside this price?” — paste an MRP or receipt total and the tool extracts the taxable value and the tax, correctly dividing by 1 + rate instead of subtracting. The CGST/SGST ↔ IGST toggle formats the split the way your invoice needs it: ₹1,000 at 18% within a state is ₹90 CGST + ₹90 SGST; across states it’s ₹180 IGST.

Quick reference at ₹10,000 base

Slab	GST	CGST + SGST	Invoice total
5%	₹500	₹250 + ₹250	₹10,500
18%	₹1,800	₹900 + ₹900	₹11,800
40%	₹4,000	₹2,000 + ₹2,000	₹14,000

Estimates, not filings

Rates here are the general slab structure — individual items are classified by HSN/SAC code and can move between slabs by notification, so verify your product’s current rate with CBIC before raising invoices or filing returns. Everything runs in your browser; no figures leave your device. Need the invoice itself? The invoice generator builds one with tax lines in a minute, and theVAT calculator handles non-Indian rates.

Frequently Asked Questions

What are the GST slabs after GST 2.0?
Since 22 September 2025 India has four slabs: 0% (exempt essentials), 5% (merit goods — most food items, footwear, many services), 18% (the standard rate covering most goods and services) and 40% (luxury and sin goods like pan masala, tobacco, aerated drinks and high-end cars). The old 12% and 28% slabs were scrapped and the compensation cess was merged into the rates.
How do I remove GST from an MRP?
Divide by 1 plus the rate — never subtract the percentage. ₹1,180 including 18% GST is ₹1,180 ÷ 1.18 = ₹1,000 base with ₹180 GST. Subtracting 18% from ₹1,180 would wrongly give ₹967.60. The “Remove GST” mode does the division for you.
What is the difference between CGST, SGST and IGST?
For a sale within one state, the tax splits equally: 18% GST becomes 9% CGST (central) + 9% SGST (state). For an inter-state sale, the whole amount is charged as IGST. The total tax is identical either way — only how it’s reported on the invoice changes. Toggle “Type of supply” to see both.
Which rate applies to my product or service?
Most services and manufactured goods sit at 18%; daily essentials and many food items are 5% or exempt; luxury and sin goods attract 40%. Rates are set per HSN/SAC code and change via GST Council notifications — always confirm your item’s current rate on the official CBIC portal before invoicing.
Is GST calculated on the discounted price?
Yes — GST applies to the taxable value after trade discounts shown on the invoice. Sell at ₹1,000 with a 10% discount and 18% GST, and the tax is on ₹900 (₹162), not ₹1,000. Apply your discount first, then use this calculator on the net figure.
Do these slabs apply to petrol or alcohol?
No — petroleum products and alcohol for human consumption remain outside GST and are taxed separately by states (VAT/excise). Electricity and real estate stamp duty are also outside GST’s scope.
Is anything I type stored?
No. The math runs entirely in your browser — amounts are never uploaded, logged or stored, and the calculator works offline once the page has loaded.