GST rates in 2026
Since 22 September 2025, under GST 2.0, most goods and services fall into three slabs: 5% for essentials, 18% as the standard rate, and 40% for luxury and sin goods. Many essentials are nil-rated (0%), and gold and silver carry 3%. The old 12% and 28% slabs were largely removed.
How to calculate GST
- Adding GST: GST = price × rate ÷ 100. Total = price + GST.
- Removing GST: price before GST = total × 100 ÷ (100 + rate). GST = total − that price.
For a sale within one state, GST is split equally into CGST and SGST. For a sale to another state, the whole amount is IGST.
Frequently asked questions
What is the GST on ₹10,000 at 18%?
GST is ₹1,800, so the total is ₹11,800. Within a state that is ₹900 CGST plus ₹900 SGST.
How do I find the GST inside an MRP?
Choose "Including GST" and enter the MRP. At 18%, an item priced ₹1,180 has ₹180 of GST in it.
Which rate applies to my product?
It depends on the HSN or SAC code. Check the item on the CBIC GST rate finder or your supplier's invoice.
Sources
- GST Council ↗ – GST rate decisions
- CBIC GST portal ↗ – official GST rate notifications