India GST Guide: Current Rate Structure and Formula
Use current official classification data to choose a rate, then apply a transparent single-rate GST calculation.
India’s GST Rate Structure Changed
The GST Council's 56th-meeting materials described a rationalisation from the former four-tier structure to two principal rates: a 5% merit rate and an 18% standard rate, with a special 40% de-merit rate for selected goods and services. Most announced changes took effect on 22 September 2025.
That summary is not a complete rate lookup. The operative notification also contains special schedules at 3%, 0.25%, and 1.5%, plus a transitional 28% schedule for specified goods. Nil, exempt, and specially treated supplies also remain. See the GST Council's official reform release and CBIC Notification 9/2025.
Verify the HSN or SAC Entry First
A product's HSN classification or a service's SAC treatment, along with conditions in the current notification, determines the applicable rate. Do not infer a rate only from a broad label such as “food,” “vehicle,” “software,” or “hotel.”
The CBIC Tax Information Portal publishes notifications and amendments. It lists 2026 amendments to the 2025 schedules, which is why this calculator asks you to supply the rate instead of freezing a product list into the tool.
Add GST to a Tax-Exclusive Amount
Tax-inclusive total = Tax-exclusive value + GST amount
Example: if a taxable value of ₹1,000 has a verified total GST rate of 18%, the arithmetic result is ₹180 of GST and ₹1,180 in total.
Remove Included GST from a Total
Included GST = Inclusive total − Tax-exclusive value
If ₹1,180 includes GST at a verified rate of 18%, the tax-exclusive value is ₹1,000 and the included GST is ₹180.
CGST, SGST, UTGST, and IGST
An intra-state taxable supply may divide the applicable total rate between Central GST and State or Union Territory GST. An inter-state supply may instead use Integrated GST. The simple calculator returns one entered total percentage; it does not determine place of supply or allocate the legal components.
Nil, Zero-Rated, and Exempt Are Different
A zero-rated supply, an item in a nil-rate schedule, and an exempt supply can all produce zero output tax but have different effects on registration, documentation, refunds, and input-tax credit. Entering 0% only performs zero-rate arithmetic; it does not classify the supply.
What the Calculator Does Not Decide
- HSN or SAC classification and applicable conditions
- Place and time of supply
- CGST/SGST/UTGST/IGST allocation
- Registration thresholds or compulsory registration
- Input-tax-credit eligibility, blocks, reversals, or refunds
- Reverse charge, composition levy, cess, customs duty, or penalties
- Invoice-level and return-level rounding rules
Use the calculator to check arithmetic only. For filing or classification, use the current CBIC/GST Council material or a qualified GST adviser.
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FAQs
What are India’s main GST rates after the 2025 reform?
The GST Council described a principal 5% merit rate and 18% standard rate, plus a special 40% de-merit rate for selected supplies. Official schedules also retain narrow or transitional rates, so the exact HSN or SAC entry must be checked.
Can the calculator identify the correct India GST rate?
No. Enter a rate verified from the current HSN or SAC notification, invoice, or official GST source. The calculator only performs single-rate add or remove arithmetic.
Does the calculator split CGST, SGST, and IGST?
No. It calculates one total entered percentage. The legal split and place-of-supply treatment depend on whether the supply is intra-state, inter-state, or otherwise covered by a special rule.