GST 2.0 · Effective 22 Sept 2025
GST ₹alculator
Slabs in force
0% · 5% · 18% · 40%
0% · 5% · 18% · 40%
Taxable value
FORM · GST-CALC
₹
Some categories still use legacy 12%/28% or niche 0.25%/3% rates (see notes below). Enter the exact rate from your HSN/SAC code if it differs from the presets.
Total invoice value
₹0.00
5%
GST RATE
Taxable value
₹0.00
CGST (2.5%)
₹0.00
SGST (2.5%)
₹0.00
IGST (5%)
₹0.00
Compensation cess
₹0.00
Total tax
₹0.00
Rounded off (Sec. 170, CGST Act)
₹0
How this is calculated, and what to double-check
Current rate structure (GST 2.0)
- Effective 22 Sept 2025, the GST Council collapsed the old 5 / 12 / 18 / 28% structure into two primary slabs:
5%for essentials and18%as the standard rate. - A
40%slab now applies to select sin and luxury goods (tobacco, pan masala, large vehicles, online gaming, casinos). - Niche rates of
0.25%and3%continue for specific goods like rough diamonds and precious metals. - Some items (cigarettes, chewing tobacco, beedi) remain on the older rate + cess structure until a separately notified date — use the custom rate field for these.
Formulas used
- Adding GST (amount is before tax):
Tax = Taxable Value × Rate ÷ 100 - Extracting GST (amount already includes tax):
Taxable Value = Amount × 100 ÷ (100 + Rate), thenTax = Amount − Taxable Value - Within-state supply: total tax is split evenly into CGST and SGST (each half the rate).
- Inter-state supply: the full rate is charged as IGST, with no CGST/SGST split.
- Compensation cess, where applicable, is calculated on the taxable value and added on top of CGST/SGST or IGST — it is not part of the GST rate itself.
Rounding
- Every figure here is computed in paise (not floating rupees) to avoid the binary rounding drift common in JavaScript decimal math.
- Section 170 of the CGST Act requires invoice totals to be rounded to the nearest rupee — 50 paise or more rounds up, less than 50 paise rounds down. This calculator shows both the precise value and the Section 170–rounded figure.
Before you rely on this for filing
- The correct GST rate depends on your exact HSN (goods) or SAC (services) code, not just the product category — always confirm on the GST portal or with your HSN/SAC finder if you're unsure.
- This tool doesn't account for reverse charge, TDS/TCS, input tax credit, or composition scheme rates (1.5% / 5% / 6% of turnover) — those follow separate rules.
- For actual invoicing and returns, verify figures against your accounting software or a tax professional. This calculator is for quick reference, not a substitute for filing software.
