🧾 Calculate GST Instantly
Add or remove GST for any amount. Get CGST, SGST & IGST breakdown instantly.
Open GST Calculator →GST Tax Slabs Overview
India has a 4-tier GST structure — 5%, 12%, 18%, and 28%. Some items are exempt (0%) and a few have special rates like 0.25% (rough diamonds) and 3% (gold, silver).
| GST Slab | Type of Goods/Services | Examples |
|---|---|---|
| 0% | Essential items, exempted goods | Fresh vegetables, milk, eggs, books |
| 5% | Basic necessities, affordable items | Packaged food, footwear under Rs.1000 |
| 12% | Standard goods | Computers, processed food, medicines |
| 18% | Most services & standard goods | AC, electronics, most services |
| 28% | Luxury & sin goods | Cars, tobacco, aerated drinks |
0% GST — Exempt Items
- Fresh fruits and vegetables (unprocessed)
- Fresh meat, fish, chicken, eggs
- Milk, curd, lassi, buttermilk
- Unbranded atta, maida, besan, salt
- Books, newspapers, journals
- Bangles, handloom items
- Educational services, healthcare services
- Hotel rooms under Rs.1,000/night
5% GST Items
- Packaged/branded food items (namkeen, chips, biscuits under Rs.100)
- Footwear priced below Rs.1,000
- Apparel below Rs.1,000
- Life-saving drugs and medicines
- Kerosene, LPG for domestic use
- Transport services (railway, air economy class)
- Restaurant services in non-AC restaurants
12% GST Items
- Computers, laptops, tablets
- Processed and frozen food
- Medicines (most prescription drugs)
- Mobile phones (with some exceptions)
- Butter, cheese, ghee
- Business class air travel
- Hotels Rs.1,000–Rs.7,500/night
18% GST Items (Most Common)
This is the most widely applicable GST rate in India covering majority of goods and services:
- All financial and banking services
- Telecom services (mobile bills, broadband)
- IT services, software, SaaS products
- Air conditioners, washing machines, refrigerators
- Soaps, shampoos, cosmetics, hair oil
- Construction services
- Restaurants in AC premises
- Hotels above Rs.7,500/night
28% GST Items (Luxury/Sin Tax)
- Cars (+ additional cess based on segment)
- Motorcycles above 350cc
- Cigarettes, tobacco products (+ additional cess)
- Aerated drinks, caffeinated beverages
- Casinos, horse racing, online gaming (28% on full face value)
- Pan masala
How to Calculate GST — Quick Formula
Add GST: Final Price = Original Price × (1 + GST%/100)
Remove GST: Original Price = Inclusive Price × 100 / (100 + GST%)
Example: Rs.10,000 + 18% GST = Rs.10,000 × 1.18 = Rs.11,800
Remove GST: Original Price = Inclusive Price × 100 / (100 + GST%)
Example: Rs.10,000 + 18% GST = Rs.10,000 × 1.18 = Rs.11,800
💡 CGST + SGST vs IGST: For sales within the same state, GST is split equally — CGST (to Centre) + SGST (to State). For interstate sales, IGST is charged at the full rate.
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