Current GST slabs in India (2026)
Since 22 September 2025 (GST 2.0, decided at the 56th GST Council meeting), the earlier 5/12/18/28% structure was rationalised into a simpler system:
| Rate | Applies to |
|---|---|
| 0% | Essentials — many food items, lifesaving medicines, educational materials |
| 5% | Everyday and essential goods, packaged food, many services |
| 18% | Standard rate — most goods and services, electronics, mobiles |
| 40% | Luxury and sin goods — tobacco, pan masala, select high-end items |
For intra-state sales GST splits equally into CGST and SGST; for inter-state sales the full amount is charged as IGST.
Add vs remove GST
- Add GST: you have a base price and need the invoice total.
GST = base × rate ÷ 100. - Remove GST (reverse GST): you have an MRP or invoice total and need the base.
Base = total ÷ (1 + rate ÷ 100). Useful for input-credit checks and pricing.
FAQs
Are the old 12% and 28% slabs still used?
The 12% and 28% slabs were largely merged into 5% and 18% under GST 2.0 (September 2025), with a 40% rate for luxury/sin goods. Some special rates (e.g. for gold) still exist — use the Custom option for those.
What rate applies to gold and jewellery?
Gold continues at a special concessional rate (3% has been the norm). Enter it via the Custom option and confirm the current rate with your jeweller or CA.
Is this calculator valid for GST filing?
It's ideal for quick pricing and verification. For returns and compliance, always confirm rates for your specific HSN/SAC code, as classifications change.