GST formulas
For a sale within the same state, GST is split equally into CGST (Centre) and SGST (State), or UTGST in union territories. For a sale between states (and imports), the full amount is charged as IGST.
Example
A service priced at ₹10,000 plus 18% GST: GST = ₹1,800, invoice total ₹11,800. Within a state that is ₹900 CGST + ₹900 SGST. Across states it is ₹1,800 IGST. Going the other way, ₹11,800 inclusive of 18% GST contains ₹10,000 net and ₹1,800 GST.
Current GST rates (GST 2.0)
From 22 September 2025, the GST Council simplified the structure into two main slabs plus a special rate. Most items that were at 12% moved to 5%, and most at 28% moved to 18%.
| Rate | Typical items |
|---|---|
| 0% (exempt) | Fresh food, milk, unbranded grains, many healthcare and education services, individual life and health insurance |
| 5% | Daily-use and essential goods, most packaged food, many medicines, farm equipment, budget hotel stays |
| 18% | Standard rate: most manufactured goods, electronics, small cars, and most services including IT and professional services |
| 40% | Luxury and "sin" goods: tobacco, pan masala, aerated drinks, large cars |
| 3% / 0.25% | Gold, silver and jewellery / rough diamonds |
Always confirm the rate for your exact HSN or SAC code in the official rate notifications.
Frequently asked questions
How do I calculate GST from a total amount?
Divide the total by (1 + rate/100) to get the net amount, then subtract it from the total. For 18%: net = total ÷ 1.18. Choose "Remove GST" above to do it automatically.
Are 12% and 28% GST rates still used?
Under GST 2.0 (from 22 September 2025) the 12% and 28% slabs were largely removed, with items moved to 5%, 18% or 40%. They are kept in the dropdown for checking older invoices.
When is IGST charged instead of CGST and SGST?
IGST applies when the supplier and the place of supply are in different states or union territories, and on imports. CGST + SGST apply when both are in the same state.
Results are estimates for information only and are not financial, tax or investment advice. Rates and rules change, so confirm figures with your bank, employer or a qualified professional before making decisions.