How to calculate GST
Adding GST: GST = Net price × Rate ÷ 100, and Gross = Net + GST.
Removing GST: Net = Gross × 100 ÷ (100 + Rate), and GST = Gross − Net.
For an intra-state sale, total GST is split equally into CGST (Central) and SGST (State). For an inter-state sale, the full amount is charged as IGST.
GST rates in India (from 22 September 2025)
- 0% – many essentials such as fresh food, and items like individual health and life insurance
- 5% – merit rate for everyday goods and many services
- 18% – standard rate for most goods and services
- 40% – special rate for luxury and sin goods
The GST 2.0 reform replaced most items in the old 12% and 28% slabs. A few special rates (such as 0.25% and 3% for precious stones and gold) still apply, and older invoices may show 12% or 28%, so those rates remain available above. Always check the latest notified rate for your product or service.