Tax

GST Calculator (GST 2.0)

Updated for GST 2.0 — the new tax structure effective September 22, 2025. Only 4 slabs now: 0%, 5%, 18%, 40%. Add GST or extract the base from any inclusive amount with CGST + SGST split.

Inputs

₹

Breakdown

Base amount₹10,000
GST amount₹1,800
CGST (½)₹900
SGST (½)₹900
Total₹11,800
GST rate
18%
Mode
Inclusive
Tax type
CGST + SGST
Base 84.7%GST 15.3%

GST 2.0 — what changed?

At its 56th meeting, the GST Council scrapped the 12% and 28% slabs entirely. The four-tier structure (0%, 5%, 18%, 40%) is in effect from 22 September 2025. Most goods that were at 12% moved to 5%, and most 28% items moved to 18%, except luxury and sin goods which now sit at the new 40% slab (replacing 28% + cess).

GST formulas

// Add GST to base
GST = Base × Rate / 100
Total = Base + GST
// Remove GST (reverse calc)
Base = Total × 100 / (100 + Rate)
GST = Total − Base

Current GST slabs in India (2026)

0%

Essentials, life-saving drugs (33 items), educational materials, individual health & life insurance

5%

Daily essentials, agricultural goods, healthcare equipment, packaged food, transport

18%

Most goods & services — electronics, small cars, motorcycles, appliances, restaurants, software, telecom

40%

Luxury & sin goods — premium vehicles, pan masala, aerated drinks, tobacco. Replaces old 28% + cess

Source: 56th GST Council meeting decisions, effective 22 September 2025. Always verify final rate for your specific HSN/SAC code on the official GST portal.