Add or remove GST at the current 5%, 18% and 40% slabs, with the CGST, SGST and IGST split
A discount is taken off before GST is worked out (the usual case for a discount shown on the invoice). Cess applies only to items you set at 28%; many tobacco cess rates are specific amounts per 1,000 sticks and cannot be entered here.
Common goods and services and the GST rate they carry today. Pick one to set the rate on your item. The rate really follows the HSN / SAC code and its conditions, so check your code.
Rates in force since 22 September 2025; checked 18 October 2026.
Assumptions: the rate you choose is the total GST rate; within a state it is split equally into CGST and SGST/UTGST, between states it is IGST. Services and the 12% / 28% slabs on invoices dated before 22 September 2025 can be entered with the matching rate or a custom rate.
Compensation cess was cut to nil on most goods from 22 September 2025 (Notification 2/2025-Compensation Cess (Rate)). It continues on pan masala, gutkha, cigarettes, chewing tobacco and bidi until the cess loan is repaid.
A composition-scheme dealer pays tax at a fixed percentage of turnover, may not collect GST from customers and issues a bill of supply instead of a tax invoice. If your supplier is on the composition scheme there is no GST to add or remove.
GST payable is rounded to the nearest rupee on returns (Section 170, CGST Act: 50 paise or more rounds up). On an invoice you may show paise or round the total, so both options are offered.
This is a calculation aid, not tax advice. Confirm the HSN / SAC code, place of supply and any exemption with a GST practitioner.
This calculator's method was checked against the sources below on .
Adds GST to a price or removes it from a GST-inclusive price using the Indian slabs in force since 22 September 2025 (0%, 5%, 18%, 40% and the special 3%, 1.5% and 0.25% rates). It handles several items at different rates, a discount before tax, the CGST and SGST split inside a state or IGST between states, optional cess and rounding, and a rate finder for common goods.
GST = base x rate / 100 (add GST) base = price / (1 + rate/100) (remove GST) CGST = SGST = GST / 2 (same state) | IGST = GST (other state)
basetaxable value, the price before GSTratetotal GST rate in percent (CGST + SGST, or IGST)Since 22 September 2025 the main GST slabs are 0%, 5% (merit rate), 18% (standard rate) and 40% (de-merit rate for items such as aerated drinks, large cars, motorcycles above 350 cc, yachts and betting). Special rates remain for gold, silver and jewellery (3%), cut and polished diamonds (1.5%) and rough diamonds (0.25%). The old 12% slab is gone, and 28% now survives only on pan masala and tobacco products until the Council notifies the move to the new rates.
GST = price before GST x rate / 100, and the invoice total = price + GST. For Rs 1,000 at 18%: GST = Rs 180 and the total is Rs 1,180. Within one state that GST is split into Rs 90 CGST and Rs 90 SGST.
Divide the inclusive price by (1 + rate/100). For Rs 1,180 at 18%: 1,180 / 1.18 = Rs 1,000 before GST, so Rs 180 of the price is GST. You cannot get the base by simply subtracting 18% of the inclusive price, because the 18% applies to the base, not to the total.
If the supplier and the place of supply are in the same state (or Union Territory), the GST is split equally into CGST (central) and SGST or UTGST (state). If the supply crosses state lines, or is an import, the whole rate is charged as IGST. The total GST rate is the same either way.
The 56th GST Council (3 September 2025) cut the four-slab structure (5/12/18/28) to two main rates, 5% and 18%, plus a 40% rate for a few luxury and sin goods. Many items moved: UHT milk, packaged paneer and rotis went to nil, most packaged food, medicines and toiletries to 5%, and ACs, TVs, cement and small cars from 28% to 18%. Individual life and health insurance became exempt.
Compensation cess was reduced to nil on most goods from 22 September 2025. It continues, with the old GST rates, on pan masala, gutkha, cigarettes, chewing tobacco and bidi until the cess loan is repaid. Many tobacco cess rates are fixed amounts per 1,000 sticks, which a percentage calculator cannot model.
GST is charged on the transaction value after a discount that is recorded on the invoice at the time of supply, so the discount also lowers the GST. Use the discount option under Advanced options to see this.
There are two common ways to round: round the tax on every line, or round once on the invoice total. GST payable on returns is rounded to the nearest rupee (50 paise or more rounds up), and invoices may round the total. This calculator lets you choose each method so you can match your software.