How to calculate GST
To add GST, multiply the price by the rate and divide by 100. To take it out, divide the price by 1 plus the rate: at 18%, ₹11,800 ÷ 1.18 = ₹10,000.
GST = price before GST × rate ÷ 100
price with GST = price before GST + GST
price before GST = price with GST × 100 ÷ (100 + rate)
- Add 18% to ₹25,000, buyer in your state: GST ₹4,500 (CGST ₹2,250 + SGST ₹2,250). Total ₹29,500.
- Take 5% out of ₹2,100, buyer in another state: ₹2,100 × 100 ÷ 105 = ₹2,000. IGST ₹100.
GST rates in 2026
Since 22 Sep 2025 most items are taxed at 5% or 18%, and a few at 40%. Gold and diamonds have their own low rates [1][2].
| Rate | Used for |
|---|---|
| 0% | Exempt items, such as 33 lifesaving medicines [1] |
| 5% | Everyday goods such as soap, shampoo, toothpaste and bicycles [1] |
| 18% | Most goods and services, now including cement [1] |
| 40% | Pan masala, sweetened or flavoured aerated drinks, personal yachts and aircraft [1] |
| 3% | Gold and other Schedule IV items [2] |
| 1.5% | Diamonds other than rough (Schedule VI) [2] |
| 0.25% | Rough or simply sawn diamonds (Schedule V) [2] |
The 12% and 28% rates are gone. Pan masala and tobacco moved to 40% on 1 Feb 2026, and biris to 18% [3][4].
Your item's HSN or SAC code decides its rate. Check it with your CA.
CGST, SGST or IGST?
Place of supply in your state: CGST and SGST, half the rate each. In another state: IGST at the full rate [5][6]. Union territories without a legislature charge UTGST instead of SGST [7].
At 18%, a ₹10,000 sale from Pune to Nagpur has CGST ₹900 and SGST ₹900. To Ahmedabad, it has IGST ₹1,800. The buyer pays ₹11,800 either way. More in our GST invoice format guide.
FAQ
How do I calculate 18% GST on ₹1,000?
₹1,000 × 18 ÷ 100 = ₹180 GST, so you charge ₹1,180. In your state that is CGST ₹90 and SGST ₹90. To another state, it is IGST ₹180.
How do I remove GST from a price that includes it?
Divide it by 1 plus the rate. At 18%, ₹1,180 ÷ 1.18 = ₹1,000, so the GST is ₹180.
What are the GST rates now?
Since 22 Sep 2025 most items are at 5% or 18%, and a few at 40%. Gold is 3%, diamonds 1.5% or 0.25%, and exempt items 0% [1][2].
What happened to the 12% and 28% GST rates?
They ended on 22 Sep 2025, and items moved to 5%, 18% or 40%. Pan masala and tobacco kept their old rates until 31 Jan 2026, then moved to 40%, with biris at 18% [1][3][4].
Should I charge CGST and SGST, or IGST?
CGST and SGST when the place of supply is in your state, IGST when it is in another state. Union territories without a legislature charge UTGST instead of SGST [5][6][7].
Does this calculator save what I type?
No. It runs in your browser, sends nothing and needs no sign-up.
Sources
All pages opened on 25 Oct 2026.
- Press Information Bureau, Ministry of Finance, "Recommendations of the 56th Meeting of the GST Council", 3 Sep 2025 (two rates of 5% and 18%, a special rate of 40%, rate changes from 22 Sep 2025, pan masala and tobacco at existing rates until the compensation cess loans are repaid). https://www.pib.gov.in/PressReleasePage.aspx?PRID=2163555
- CBIC, Notification No. 9/2025-Central Tax (Rate), 17 Sep 2025, central tax of 2.5%, 9%, 20%, 1.5%, 0.125% and 0.75% in Schedules I to VI. https://taxinformation.cbic.gov.in/view-pdf/1010436/ENG/Notifications
- CBIC, Notification No. 19/2025-Central Tax (Rate), omitting Schedule VII (14%) from 1 Feb 2026. https://taxinformation.cbic.gov.in/view-pdf/1010534/ENG/Notifications
- All India Radio News, "Govt notifies February 1st as date from which additional excise duty to be levied on tobacco products", 1 Jan 2026 (40% GST on pan masala, cigarettes and tobacco, 18% on biris). https://www.newsonair.gov.in/govt-notifies-february-1st-as-date-from-which-additional-excise-duty-to-be-levied-on-tobacco-products/
- Integrated Goods and Services Tax Act, 2017, section 7 (inter-State supply), CBIC tax information portal. https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_IGST_Act/active/chapteriv/section7_v1.00.html
- Integrated Goods and Services Tax Act, 2017, section 8 (intra-State supply). https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_IGST_Act/active/chapteriv/section8_v1.00.html
- Union Territory Goods and Services Tax Act, 2017, section 1 (union territories without a legislature). https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_ut_gst_act/active/chapteri/section1_v1.00.html