GST Calculator — Add or Remove GST at 5%, 18% or 40%, with the CGST / SGST / IGST Split

About the rates

From 22 September 2025 the GST Council’s rationalisation replaced the four main slabs with two principal rates — 5% and 18% — and a 40% rate for a short list of demerit and luxury goods; 3% and 0.25% continue for gold, jewellery and precious stones, and the 12% and 28% rates were largely withdrawn; pan masala, cigarettes and the other tobacco products kept at 28% for a transition period moved to 40% from 1 February 2026. A sale within a state carries CGST and SGST in equal halves; a sale to another state carries IGST at the full rate. GST is charged on the taxable value after discounts shown on the invoice; a registered buyer can generally claim the tax on business purchases as input credit, subject to the section 16 conditions and the blocked-credit list. Registration is compulsory above ₹20 lakh of aggregate turnover for services (₹40 lakh for goods in most states), and from the first rupee for interstate supply of goods. Read our note on the GST changes and the GST service page.

Disclaimer. These calculators are provided for general information only. They apply the Indian and UAE tax rules as we understand them for the year stated and are not legal, tax or professional advice, and they do not create a client relationship. Your actual liability depends on your complete facts, on documents we have not seen and on law that changes; please confirm any figure with us before relying on it or acting on it. I. H. Khan and Associates accepts no liability for decisions taken on the basis of these tools. Nothing you enter leaves your browser unless you choose to send the result to us. Section numbers are those of the Income-tax Act, 2025, in force from 1 April 2026, with the familiar 1961 Act number in brackets; the rules are unchanged — see our section map.