GST (Goods and Services Tax) in India isn't a single flat rate — goods and services are sorted into slabs, and the slab decides how much tax applies. Most day-to-day purchases and business invoices fall into one of five slabs.
The five GST slabs
| Rate | Typically applies to |
|---|---|
| 0% | Fresh fruits and vegetables, milk, unbranded food grains, books, newspapers |
| 3% | Gold, silver, and other precious metal jewellery |
| 5% | Packaged food items, footwear under ₹1,000, life-saving drugs, economy air travel |
| 12% | Processed food, business-class air travel, mobile phones, ayurvedic medicine |
| 18% | Most goods and services — electronics, IT services, financial services, restaurants (non-AC in some states, varies) |
| 28% | Luxury and sin goods — cars, tobacco, aerated drinks, high-end appliances |
These slabs are periodically revised by the GST Council, so treat this as a general reference rather than a filing source — always confirm the exact rate for your specific goods or services (by HSN/SAC code) before invoicing or filing.
How GST is added or removed from a price
When a price is exclusive of GST, the tax is added on top:
GST amount = Price × (Rate ÷ 100), and Total = Price + GST amount.
When a price is inclusive of GST (common on retail price tags), you need to extract the base price first:
Base price = Total ÷ (1 + Rate ÷ 100), and GST amount = Total − Base price.
For example, a ₹1,18,000 GST-inclusive invoice at 18% has a base price of ₹1,00,000 and GST of ₹18,000 — not 18% of ₹1,18,000, which would overstate the tax.
Calculate it instantly
The GST Calculator handles both directions — add GST to a base amount, or extract the base amount and GST from an inclusive price — at any of the standard slab rates.