GST Calculator — Updated for GST 2.0 Reforms (September 2025)

India's GST structure went through its biggest overhaul since launch in September 2025. The 56th GST Council meeting, effective from September 22, 2025, replaced the old four-slab system (5%, 12%, 18%, 28%) with a simplified two-slab structure. If you have been using a GST calculator with old slabs, the numbers you are getting may no longer be accurate. This calculator is fully updated for the current GST 2.0 rates.

New GST Slabs in India — Effective September 22, 2025

The revised GST rate structure now has three primary slabs:

0 percent (Exempt) — Daily essentials including fresh fruits, vegetables, milk, eggs, bread, basic staples, individual health insurance, and life insurance policies.

5 percent — Essential and everyday goods, including packaged food, edible oils, medicines, EVs, and agricultural equipment. Many items that were previously at 12 percent have been moved down to this slab.

18 percent — The standard rate for most goods and services. This includes restaurant services, telecom, financial services, electronics (including TVs, ACs, washing machines), small cars, motorcycles below 350cc, clothing, and most consumer durables that were previously taxed at 28 percent.

40 percent — A new slab introduced specifically for luxury and sin goods. This rate applies to premium cars, high-end motorcycles above 350cc, aerated beverages, tobacco and pan masala products, online gaming, and casinos. This replaces the old 28% + compensation cess structure for these categories.

Special rates: Gold and jewellery remain at 3 percent. Cut and semi-polished stones continue at 0.25 percent.

How to Use the GST Calculator

Select whether you want to add GST to a base price (GST-exclusive) or remove GST from a price that already includes tax (GST-inclusive). Choose the applicable slab for your product or service. Enter the amount. The calculator shows the base price, GST amount, and the CGST and SGST split for intrastate transactions.

CGST, SGST, and IGST — Which Applies When?

For transactions within the same state, GST is split equally between Central GST (CGST) and State GST (SGST). An ₹18,000 bill under the 18 percent slab generates ₹9,000 each for CGST and SGST — paid together at the point of billing. For interstate transactions, the entire GST is collected as Integrated GST (IGST) by the central government, which then settles the state's share separately.

Who Needs a GST Calculator in 2025?

Freelancers and consultants must add GST correctly to invoices for any service billed above ₹20 lakh annual turnover (₹10 lakh for special category states). Business owners use it to verify input tax credit claims and supplier invoices. Consumers use it to break down what they are actually paying in tax on a purchase. With the new slab changes, checking rates before invoicing is more important than ever.

Disclaimer: GST rates are subject to revision by the GST Council. Always verify the applicable rate for specific goods and services with CBIC notifications.