Use this calculator to add or remove Indian Goods and Services Tax (GST). Select the applicable GST rate, then enter a price excluding GST, the GST amount or a price including GST.
What is GST rate in India?
India primarily uses two GST rates: a standard rate of 18% and a merit rate of 5%. A special demerit rate of 40% applies to selected luxury and sin goods. Some goods and services are exempt or taxed at Nil rates.
Special GST rates in India
India introduced a special 40% GST rate for selected luxury and sin goods as part of the GST reforms implemented from September 2025. The exact treatment depends on the classification of the product or service, so users should confirm the applicable rate using official GST rate schedules.
Indian GST history
GST was introduced in India on 1 July 2017, replacing several central and state indirect taxes. On 22 September 2025, India simplified the main four-rate structure of 5%, 12%, 18% and 28% into two principal rates of 5% and 18%, together with a special 40% demerit rate for selected goods and services.
How to choose the correct Indian GST rate
The applicable GST rate depends on the classification of the goods or services being supplied. India’s principal GST rates are currently:
- 5% merit rate for qualifying essential and commonly used goods and services
- 18% standard rate for most taxable goods and services
- 40% special demerit rate for selected luxury and sin goods and services
- Nil or exempt treatment for qualifying goods and services
Do not choose a rate based only on the general description of a product. Check its HSN code for goods or SAC code for services against the current official GST rate schedule.
The calculator performs the mathematical calculation but cannot determine which rate legally applies to a particular transaction.
What are CGST, SGST and IGST?
Indian GST is divided into different components depending on where the supplier and recipient are located.
For an intra-state supply, GST is generally divided equally between:
- CGST — Central Goods and Services Tax
- SGST — State Goods and Services Tax
For example, an 18% intra-state GST rate is generally divided into 9% CGST and 9% SGST.
For an inter-state supply, IGST — Integrated Goods and Services Tax — generally applies. An 18% inter-state transaction is therefore charged at 18% IGST rather than separate CGST and SGST amounts.
This calculator shows the total GST amount. If CGST and SGST apply equally, divide the calculated GST amount by two to find each component.
GST registration in India
GST registration thresholds and requirements in India depend on several factors, including the type of supply, the state or union territory, annual aggregate turnover and whether a compulsory-registration rule applies.
Different conditions may apply to suppliers of goods and services, interstate suppliers, e-commerce activities, non-resident taxable persons and businesses operating in special-category states. A business may therefore need to register even when its turnover is below a commonly quoted threshold.
Check the current requirements on the official GST portal or consult a qualified tax professional before deciding whether registration is required.
Indian GST calculation example
Suppose the price excluding GST is ₹1,000 and the applicable GST rate is 18%.
- Price excluding GST: ₹1,000
- Total GST at 18%: ₹180
- Price including GST: ₹1,180
For an intra-state supply, the ₹180 GST would generally be divided into:
- CGST at 9%: ₹90
- SGST at 9%: ₹90
For an inter-state supply, the tax would generally be:
- IGST at 18%: ₹180
How to calculate Indian GST manually
- To calculate Indian GST at the 18% rate, multiply the GST-exclusive amount by 0.18.
₹10 is GST exclusive value
₹10 * 0.18 = ₹1.80 GST amount
- To get GST inclusive amount multiply GST exclusive value by 1.18
₹10 is GST exclusive value
₹10 * 1.18 = ₹11.80 GST inclusive amount
- To find the GST included in a GST-inclusive amount, divide the amount by 118 and multiply the result by 18.
₹236 is GST inclusive value
(₹236 / 118) * 18 = ₹36 GST value
- To calculate the GST-exclusive amount from a GST-inclusive price, multiply the inclusive price by 100 and divide the result by 118.
₹236 is GST inclusive value
₹236 * 100 = ₹23,600
₹23,600 / 118 = ₹200
Data source: https://cbic-gst.gov.in/gst-goods-services-rates.html