India GST Calculator — New GST 2.0 Rates: 5%, 18% & 40%
India scrapped the old 5/12/18/28% GST structure on 22 September 2025. Under GST 2.0 there are now just two main slabs — 5% for essentials and 18% for most goods and services — plus a 40% rate for luxury and sin goods. This calculator uses the new rates. Choose a slab, add or remove GST, and see the CGST/SGST or IGST split instantly.
🧾 Calculate GST (2.0 Rates)
GST 2.0: What Changed on 22 September 2025
The GST Council's "next-generation" reform — popularly called GST 2.0 — was the biggest overhaul since GST launched in 2017. The four main slabs (5%, 12%, 18%, 28%) were collapsed into two, with a new top rate for luxury and sin goods:
| Old rate (until 21 Sep 2025) | New rate (GST 2.0) | What moved |
|---|---|---|
| 12% | 5% | ~99% of items: packaged food, soaps, juices, butter, ghee, namkeen, medicines |
| 28% | 18% | ~90% of items: TVs, ACs, refrigerators, washing machines, cement, small cars |
| 28% + cess | 40% | SUVs & large cars, tobacco, pan masala, aerated drinks, yachts, private aircraft |
| 5% / 12% | 0% (Nil) | UHT milk, paneer, roti/paratha/khakhra, exercise notebooks, life & health insurance |
| 3% / 0.25% | Unchanged | Gold, silver & jewellery (3%); rough diamonds (0.25%) |
Current GST Rate List (2026)
| Rate | Category | Examples |
|---|---|---|
| 0% | Exempt essentials | Fresh produce, UHT milk, paneer, bread/roti, notebooks, life & health insurance premiums |
| 0.25% | Special | Rough/unworked diamonds |
| 3% | Precious metals | Gold, silver, platinum, jewellery (making charges billed separately attract 5%) |
| 5% | Essentials & merit goods | Packaged foods, soaps, toothpaste, footwear, medicines, restaurant service (non-AC standalone), agricultural machinery |
| 18% | Standard rate | Electronics, appliances, cement, small cars (<4m, <1200cc petrol/1500cc diesel), telecom, financial services, most services |
| 40% | Luxury & sin | SUVs and large cars, motorcycles >350cc, tobacco products, pan masala, aerated/caffeinated drinks, yachts |
GST on Popular Products in 2026 (With Examples)
These are the products people most often check a GST calculator for. Under GST 2026 most consumer goods sit at either 5 percent, 18 percent or 40 percent. A few worked examples on a ₹12,000 and larger base value:
| Product | GST rate | GST on the example value |
|---|---|---|
| iPhone / Samsung phone (₹80,000) | 18% | ₹14,400 → you pay ₹94,400 |
| Laptop (₹60,000) | 18% | ₹10,800 → you pay ₹70,800 |
| Air conditioner / TV (₹50,000) | 18% | ₹9,000 → you pay ₹59,000 |
| Gold jewellery (₹1,00,000 value) | 3% + 5% on making | see the GST on gold page |
| Small car (₹6,00,000) | 18% | ₹1,08,000 |
| SUV / large car (₹15,00,000) | 40% | ₹6,00,000 — see GST on cars |
| Restaurant meal (₹1,000) | 5% | ₹50 → bill ₹1,050 |
Gold and silver attract a special 3% GST rate, with making charges billed separately at 5%. Cars now split between 18% and a new 40% luxury rate for SUVs and large vehicles. Electronics like TVs, ACs and refrigerators dropped from 28% to 18% under GST 2.0, and restaurant food carries a special 5% rate with no input tax credit.
How GST Is Calculated
Adding GST: GST = Base price × rate. A ₹25,000 TV at 18% carries ₹4,500 GST, so you pay ₹29,500. Before GST 2.0 the same TV at 28% would have cost ₹32,000 — the reform saved you ₹2,500.
Removing GST (reverse calculation): Base = Total ÷ (1 + rate). If a restaurant bill shows ₹1,050 including 5% GST, the food itself cost ₹1,000. For bulk reverse calculations use our dedicated reverse GST calculator.
CGST vs SGST vs IGST: within one state, GST splits equally — an 18% sale charges 9% CGST (to the Centre) + 9% SGST (to your state). Across states, a single 18% IGST applies. The amount you pay is identical either way; only the destination of the revenue differs.