GST Calculator
Frequently Asked Questions
What are the current GST slabs in India?
Since 22 September 2025 the main slabs are 0%, 5%, 18% and 40%, plus special rates of 3% for gold, silver and jewellery and 0.25% for rough diamonds. The 12% and 28% slabs were withdrawn under GST 2.0.
Can I still charge 12% GST?
No. Charging 12% on an invoice dated on or after 22 September 2025 is incorrect and can attract a penalty under Section 122 of the CGST Act. This calculator keeps 12% and 28% available only for reconciling older invoices, and flags them as legacy.
How is CGST and SGST split?
For intra-state supply the GST is split equally: 18% becomes 9% CGST plus 9% SGST. For inter-state supply the full rate is charged as IGST.
What is the 40% GST slab for?
Demerit, luxury and sin goods — aerated drinks, luxury cars, motorcycles above 350cc, yachts, casinos and online money gaming. Pan masala and most tobacco moved to 40% on Retail Sale Price from 1 February 2026.