GST Calculator (GST 2.0)
Last verified: 24 Sept 2026Statutory source: Central Board of Indirect Taxes and Customs (CBIC) · Slabs: 0%, 5%, 18%, 40%.
Base price or total inclusive amount
Select statutory GST 2.0 rate or legacy invoice slab
Exclusive adds tax to base; Inclusive extracts tax from gross
Determines whether tax is split into CGST/SGST or paid as IGST
Input Error
Results
Quick Answer / Summary
For a base price of ₹10,000 with 18% GST (Exclusive), the GST tax amount is ₹1,800, resulting in a gross invoice total of ₹11,800. For intra-state sales, this splits into CGST ₹900 (9%) and SGST ₹900 (9%).
How Indian GST is computed
Under the Goods and Services Tax (GST) system in India, calculations fall under two primary methods:
1. Exclusive (Adding GST)
GST = Base × (Rate / 100)
Total = Base + GST
Used when preparing quotes or billing goods at a pre-tax base price.
2. Inclusive (Removing GST)
Base = (Total × 100) / (100 + Rate)
GST = Total − Base
Used to back-calculate tax when only the MRP or total invoice amount is known.
Statutory GST 2.0 slabs in India (September 2026)
| Rate | Classification | Goods & Services Covered |
|---|---|---|
| 0% (Nil) | Exempt Essentials | Unbranded food grains, fresh produce, milk, life & health insurance premiums, public health services. |
| 5% | Standard Merit Rate | Packaged food, essential pharmaceuticals, economy travel, and items rationalized from former 12% slab. |
| 18% | Standard Rate | Most commercial services (IT, telecom, consulting, banking), consumer electronics, capital machinery. |
| 40% | Luxury & Demerit | Motor vehicles (>350cc), pan masala, tobacco, sugary aerated beverages (replaces former 28% + cess). |
| 12% (Legacy) | Pre-GST 2.0 Invoices | Processed food, diagnostic kits (now rationalized into 5% or 18% under GST 2.0). Supported for past billing. |
| 28% (Legacy) | Pre-GST 2.0 Invoices | Former standard luxury & automobile rate (now restructured under the 40% demerit slab). |
Frequently asked questions
What are the current GST 2.0 slabs in India?
What happened to the 12% and 28% GST slabs in GST 2.0?
What is the difference between CGST, SGST, and IGST?
How do I remove GST from a GST-inclusive invoice total?
What is the mandatory threshold turnover for GST registration?
Related taxation calculators
Income Tax Calculator
Compare New Tax Regime (FY 2025-26 & 2026-27) vs Old Regime, Section 87A zero tax up to ₹12.75L, and marginal relief.
TaxesHRA Calculator
Calculate House Rent Allowance tax exemption under India's Income Tax rules.
TaxesTDS Calculator
Calculate tax deducted at source for supported India income and payment scenarios.
TaxesCapital Gains Tax Calculator
Estimate Indian capital gains tax for supported asset types, holding periods, and tax rules.
Regulatory baseline, assumptions & legal safety
Operational boundaries and statutory provenance governing this calculation model.
Key Operational Assumptions
- The GST rate slab (0%, 5%, 12%, 18%, 28%, or 40%) selected by the user accurately represents the statutory classification of the good or service.
- Exclusive mode calculation assumes base price does not include GST and adds statutory tax.
- Inclusive mode calculation extracts embedded GST backwards from gross price: Base = Total ÷ (1 + Rate%).
- Intra-state supplies (within same state/UT) are split exactly 50% as CGST and 50% as SGST/UTGST.
- Inter-state supplies (between different states) apply the full tax rate as IGST.
Authoritative Source & Regulatory Baseline
- Authoritative Source
- CBIC GST Goods and Services Rates Schedule(Central Board of Indirect Taxes and Customs (CBIC))
- Governing Framework
- Central Goods and Services Tax Act, 2017
- Applicable Period
- Current (FY 2017-18 onward)
- Jurisdiction & Verification
- Republic of India • Verified 2026-09-24
Statutory context: Standard GST slabs (0%, 5%, 12%, 18%, 28%, 40%) established per CGST Act 2017 and updated via CBIC notifications. 40% statutory rate applies to specified luxury, demerit, and special schedule goods/services. Intra-state supplies split equally into CGST and SGST; inter-state supplies apply full rate as IGST.
Model Scope & Specific Limitations
This calculator does not model the following scenarios or provisions:
- Does not automatically determine product or service classification or assign HSN/SAC tariff codes.
- Does not compute composition scheme tax rates (e.g. 1% for traders/manufacturers, 5% for restaurants, 6% for service providers under Section 10).
- Does not calculate GST Compensation Cess applicable to specified demerit goods (e.g. luxury motor vehicles, aerated waters, pan masala, tobacco).
- Does not verify Input Tax Credit (ITC) eligibility, blocked credits under Section 17(5), or Reverse Charge Mechanism (RCM) applicability under Section 9(3)/9(4).
- Educational calculator; not binding legal tax advice. Consult CBIC notifications for specific tariff classifications.
Educational & Legal Disclaimer
This calculator uses the rules and published rates by Central Board of Indirect Taxes and Customs (CBIC) for Current (FY 2017-18 onward). Estimated result based on the inputs and assumptions provided.
This calculator uses the rules/data published by Central Board of Indirect Taxes and Customs (CBIC) for Current (FY 2017-18 onward). Estimated result based on the inputs and assumptions provided. Educational tool only; not legal or filing advice. Check official CBIC notifications for your specific situation.
GST Tax Amount
₹1,800