GST Calculator - Add or Remove GST, All Rate Slabs
Add GST to base price or extract it from MRP. CGST, SGST, IGST breakdown. All 7 rate slabs.
Updated for FY 2025–26 with June 2026 GST council changes.
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GST rate chart - all slabs with examples
| Rate | GST on ₹10,000 | Category / examples |
|---|---|---|
| 0% | ₹0 | Fresh vegetables, milk, eggs, bread, books, unbranded atta, rice, salt |
| 0.25% | ₹25.00 | Cut & semi-polished diamonds, precious stones |
| 3% | ₹300.00 | Gold, silver, platinum jewellery, coins |
| 5% | ₹500.00 | Edible oils, tea, coffee, sugar, economy air travel, life insurance, fertilisers |
| 12% | ₹1,200.00 | Butter, cheese, frozen meat, fruit juice, business class air, hotels (₹1K–₹7.5K/night) |
| 18%(selected) | ₹1,800.00 | Most goods & services: AC restaurants, telecom, financial services, IT services, cement, paint |
| 28% | ₹2,800.00 | Luxury cars, motorcycles >350cc, cigarettes, aerated drinks, ACs, large TVs, casinos |
GST in India 2026 - Complete Guide to Goods and Services Tax
The Goods and Services Tax (GST) is India's unified indirect tax system introduced on 1 July 2017, replacing a fragmented web of over 17 central and state taxes including VAT, service tax, central excise duty, entry tax, octroi, and purchase tax. It is a destination-based, multi-stage tax - meaning it is levied at each stage of the supply chain and collected at the final point of consumption, with credit available for taxes paid at earlier stages through the Input Tax Credit (ITC) mechanism.
India's GST system operates on a dual structure: the central government and state governments both levy tax simultaneously. For transactions within a state, the combined rate is split equally between CGST (Central GST) and SGST (State GST). For transactions between states or imports, the central government collects the entire amount as IGST (Integrated GST) and later distributes the state's share.
As of June 2026, India has approximately 1.47 crore active GST registrations covering businesses across goods and services. The GST Council, chaired by the Union Finance Minister and comprising all state finance ministers, meets periodically to revise rates and resolve compliance issues.
CGST, SGST, and IGST - what is the difference?
The most common confusion for GST learners is understanding the three components. The total GST rate is always the same regardless of which component applies - what changes is who collects the tax and how it is distributed.
Levied by the central government on all transactions that happen within a single state (intra-state). Always exactly equal to the SGST component. Revenue goes to the Union government.
Levied by the state government on intra-state transactions. Always exactly equal to the CGST component. Revenue stays with the state government. Each state has its own SGST Act, but rates are nationally harmonised.
Levied by the central government on inter-state transactions (goods or services crossing state lines) and on all imports into India. The full rate is collected as a single IGST payment; the centre then transfers the state's share to the destination state.
GST calculation formula - add GST and remove GST
There are two core calculations: adding GST to a base (exclusive) price to find the total, and removing GST from an inclusive price (like an MRP) to find the base price and the GST component embedded in it.
All GST rate slabs in India 2026 - what each slab covers
India's GST system has seven rate slabs. The 0% and exempt categories cover essential goods; the 28% slab (with or without cess) applies to luxury and sin goods. Understanding which slab applies to a product requires checking its HSN (Harmonised System of Nomenclature) code or SAC (Services Accounting Code).
Fresh fruits and vegetables, milk, eggs, curd, buttermilk, natural honey, bread (unpackaged), salt, flour (unpackaged), fresh meat and fish, live animals, newspapers, printed books, educational services, healthcare services, hotel accommodation below Rs 1,000 per night.
Diamonds (cut and polished), other precious and semi-precious stones.
Gold (all forms including bars, coins, jewellery), silver, platinum, other precious metals, articles of gold and silver.
Packed food items (cereals, pulses, flour above 25kg), edible oils, sugar, tea, coffee, coal, fertilisers, life-saving drugs and medicines, economy class air tickets, metro and rail tickets, restaurants not in starred hotels (5% without ITC), affordable housing under PMAY.
Packaged dry fruits, butter, cheese, ghee, frozen meat and fish, fruit juices, umbrellas, sewing machines, cellphones (as of 2020, phones moved to 18%), agarbatti, printing ink, bicycles, sports goods, business class air tickets (domestic), hotel rooms Rs 1,000 to Rs 7,500 per night, work contracts for affordable housing.
Mobile phones, computers, laptops, cameras, AC restaurants, hair salons, gyms, IT services, financial services, insurance premiums, hotel rooms above Rs 7,500 per night, capital goods, industrial goods, cement, paints, chemicals, soaps and shampoos, toothpaste, TV sets, washing machines, refrigerators (below 200L), business class international tickets.
Cars (above 4 metres or with engine above 1200cc petrol / 1500cc diesel), SUVs, motorcycles above 350cc, AC units (above 200L refrigerators), dishwashers, large screen TVs (above 32 inches), cement (moved to 28%), pan masala, chewing tobacco, bidi, aerated drinks, casinos, online gaming, betting, lottery.
GST rate on popular products and services - 2026 reference table
The table below covers the most searched GST rates in India. For each item, we show the GST rate, the GST component on a Rs 10,000 base price, and the CGST/SGST split for intra-state transactions.
| Product or service | GST rate | GST on Rs 10,000 | CGST + SGST (intra) | Notes |
|---|---|---|---|---|
| Mobile phone | 18% | Rs 1,800 | Rs 900 + Rs 900 | All smartphones regardless of price |
| Laptop / computer | 18% | Rs 1,800 | Rs 900 + Rs 900 | Including accessories above Rs 1,000 |
| Television (below 32 inch) | 18% | Rs 1,800 | Rs 900 + Rs 900 | Above 32 inch attracts 28% |
| Television (above 32 inch) | 28% | Rs 2,800 | Rs 1,400 + Rs 1,400 | Luxury category |
| Air conditioner (any size) | 28% | Rs 2,800 | Rs 1,400 + Rs 1,400 | Previously varied by capacity |
| Refrigerator (below 200L) | 18% | Rs 1,800 | Rs 900 + Rs 900 | Above 200L attracts 28% |
| Washing machine | 28% | Rs 2,800 | Rs 1,400 + Rs 1,400 | Consumer durable luxury slab |
| Small car (below 4m, petrol) | 28% + 1% cess | Rs 2,900 | Rs 1,450 + Rs 1,450 | Cess varies by segment |
| Mid-size car (above 4m) | 28% + 15% cess | Rs 4,300 | Rs 1,400 + Rs 1,400 | Cess on luxury vehicles is higher |
| SUV (above 4m, >1500cc diesel) | 28% + 22% cess | Rs 5,000 | Rs 1,400 + Rs 1,400 | Highest effective rate ~50% |
| Two-wheeler (below 350cc) | 28% | Rs 2,800 | Rs 1,400 + Rs 1,400 | Standard two-wheeler rate |
| Electric vehicle (car) | 5% | Rs 500 | Rs 250 + Rs 250 | Reduced to promote EV adoption |
| AC restaurant bill | 5% | Rs 500 | Rs 250 + Rs 250 | No ITC; 5% flat for all restaurants since 2019 |
| Non-AC restaurant | 5% | Rs 500 | Rs 250 + Rs 250 | Same rate as AC restaurant since 2019 |
| Hotel above Rs 7,500/night | 18% | Rs 1,800 | Rs 900 + Rs 900 | 5% for below Rs 1,000; 12% for Rs 1,000-7,500 |
| Packaged food (branded) | 5% | Rs 500 | Rs 250 + Rs 250 | Fresh unpackaged food is 0% |
| Aerated drinks (cola, etc.) | 28% + 12% cess | Rs 4,000 | Rs 1,400 + Rs 1,400 | High cess classifies as sin good |
| Gold jewellery | 3% | Rs 300 | Rs 150 + Rs 150 | 3% on gold value; making charges at 5% |
| Gold making charges | 5% | Rs 500 | Rs 250 + Rs 250 | Separate GST on labour/making charges |
| Silver jewellery | 3% | Rs 300 | Rs 150 + Rs 150 | Same rate as gold |
| Diamond (cut and polished) | 0.25% | Rs 25 | Rs 12.5 + Rs 12.5 | Lowest rate; diamond industry lobbied for this |
| Health insurance premium | 18% | Rs 1,800 | Rs 900 + Rs 900 | Budget 2025 mooted reducing; unchanged as of 2026 |
| Term life insurance premium | 18% | Rs 1,800 | Rs 900 + Rs 900 | Pure protection plans; ULIPs partially exempt |
| Mutual fund distributor fee | 18% | Rs 1,800 | Rs 900 + Rs 900 | On commission; not on investment amount |
| Home loan processing fee | 18% | Rs 1,800 | Rs 900 + Rs 900 | GST on fee only; not on loan principal |
| Economy air ticket (domestic) | 5% | Rs 500 | Rs 250 + Rs 250 | Business class domestic: 12% |
| International air ticket | 0% | Rs 0 | Exempt | International travel is zero-rated |
| Cab / ride hailing services | 5% | Rs 500 | Rs 250 + Rs 250 | Ola, Uber, Rapido - 5% no ITC |
| Railway tickets (AC class) | 5% | Rs 500 | Rs 250 + Rs 250 | Sleeper class and below are exempt |
| Under-construction flat (affordable) | 1% | Rs 100 | Rs 50 + Rs 50 | Properties under Rs 45L / 60 sqm carpet area |
| Under-construction flat (regular) | 5% | Rs 500 | Rs 250 + Rs 250 | No ITC available; builder cannot offset costs |
| Ready-to-move-in flat | 0% | Rs 0 | Exempt | Completion certificate obtained; no GST |
| Commercial property purchase | 18% | Rs 1,800 | Rs 900 + Rs 900 | Under-construction commercial property |
| Life-saving medicines | 5% | Rs 500 | Rs 250 + Rs 250 | Insulin, dialysis drugs, cancer drugs at 5% |
| Standard medicines / drugs | 12% | Rs 1,200 | Rs 600 + Rs 600 | Most OTC drugs; some at 5% or 0% |
| Hospital services | 0% | Rs 0 | Exempt | Healthcare services entirely exempt |
| Diagnostic lab tests | 0% | Rs 0 | Exempt | Pathology, radiology tests - exempt |
| School / college fees | 0% | Rs 0 | Exempt | Recognised educational institution fees |
| Coaching classes / EdTech | 18% | Rs 1,800 | Rs 900 + Rs 900 | Private tutoring not in school system |
| Online courses (foreign) | 18% | Rs 1,800 | Rs 900 + Rs 900 | Reverse charge applies for imported services |
GST registration - who must register and what is the turnover limit?
GST registration is mandatory for businesses that cross the prescribed annual turnover threshold or that engage in specific activities regardless of turnover. Failing to register when required attracts a penalty equal to 10% of the tax due (minimum Rs 10,000) or 100% of the tax due in cases of deliberate fraud.
| Category | Mandatory registration threshold | States / conditions |
|---|---|---|
| Goods business (regular states) | Rs 40 lakh annual turnover | All states except special category states |
| Goods business (special category states) | Rs 20 lakh annual turnover | Himachal Pradesh, Uttarakhand, all NE states, J&K, Sikkim |
| Service providers (regular states) | Rs 20 lakh annual turnover | All regular states |
| Service providers (special states) | Rs 10 lakh annual turnover | Manipur, Mizoram, Nagaland, Tripura |
| E-commerce sellers | Mandatory regardless of turnover | Anyone selling through Amazon, Flipkart, Meesho, etc. |
| Inter-state supplier (goods or services) | Mandatory regardless of turnover | Any business selling across state boundaries |
| Casual taxable person | Mandatory regardless of turnover | Temporary business activities (exhibitions, events) |
| Input Service Distributor (ISD) | Mandatory regardless of turnover | Companies distributing ITC to branches |
Voluntary registration is allowed even below the threshold if a business wants to claim Input Tax Credit on its purchases or issue GST invoices to business customers who need to claim ITC.
Input Tax Credit (ITC) - how it works and who can claim it
Input Tax Credit is the most powerful feature of GST for businesses. It eliminates the cascading effect of taxes (tax on tax) that was a major problem under the old VAT and service tax regime. Under ITC, a registered business pays GST only on the value it adds at its stage of production or distribution - not on the full sale price.
How ITC flows through the supply chain - Example at 18% GST
| Stage | Sale price | GST collected (18%) | ITC claimed on purchases | Net GST paid to govt |
|---|---|---|---|---|
| Manufacturer | Rs 1,00,000 | Rs 18,000 | Rs 0 (first stage) | Rs 18,000 |
| Wholesaler | Rs 1,20,000 | Rs 21,600 | Rs 18,000 (from mfr) | Rs 3,600 |
| Retailer | Rs 1,40,000 | Rs 25,200 | Rs 21,600 (from WS) | Rs 3,600 |
| End consumer | Rs 1,65,200 | Rs 0 (no ITC) | N/A | Pays full GST |
Total GST collected by government = Rs 18,000 + Rs 3,600 + Rs 3,600 = Rs 25,200, which equals exactly 18% of the final retail price of Rs 1,40,000. ITC ensures each stage pays tax only on the value it adds, not on the cumulative price.
GST Composition Scheme - simplified taxes for small businesses
The Composition Scheme allows small businesses with turnover below Rs 1.5 crore to pay GST at a flat, reduced rate on their turnover instead of maintaining full GST records and filing monthly returns. It significantly reduces compliance burden.
| Business type | Composition rate | Turnover limit | Key restrictions |
|---|---|---|---|
| Manufacturers (except notified goods) | 1% of turnover | Rs 1.5 crore | Cannot sell inter-state; cannot issue tax invoice |
| Traders (goods) | 1% of turnover | Rs 1.5 crore | Cannot claim ITC; no GST invoices to B2B buyers |
| Restaurants (food only) | 5% of turnover | Rs 1.5 crore | Cannot supply non-food items; no ITC |
| Service providers | 6% of turnover | Rs 50 lakh | Introduced in 2019; very restricted eligibility |
Composition dealers file one quarterly return (CMP-08) and one annual return (GSTR-4) instead of three monthly returns, dramatically reducing the compliance burden. However, they lose the ITC benefit and cannot issue tax invoices - making them unsuitable for businesses that sell primarily to other GST-registered businesses.
Reverse Charge Mechanism (RCM) - when the buyer pays GST instead of the seller
Normally, the seller collects GST from the buyer and remits it to the government. Under the Reverse Charge Mechanism (RCM), this liability is reversed - the buyer (recipient) is required to pay GST directly to the government even if the seller has not charged it. RCM applies in specific situations mandated by the government.
RCM payments are made in cash (not through ITC) but the business can subsequently claim ITC for the RCM amount paid, provided the purchase is for business use and ITC is not restricted.