What is GST in India?

GST (Goods and Services Tax) is a unified indirect tax in India, introduced in 2017. It replaced multiple taxes like VAT, service tax, and excise duty. GST has four main slabs: 5%, 12%, 18%, and 28%.

What is the difference between CGST, SGST, and IGST?

CGST (Central GST) and SGST (State GST) are charged on intra-state transactions, each at half the GST rate. IGST (Integrated GST) is charged on inter-state transactions at the full GST rate.

How to add GST to a price?

To add 18% GST: Multiply the base price by 1.18. For example, ₹1,000 + 18% GST = ₹1,180.

How to remove GST from a price?

To remove 18% GST from an inclusive price: Divide by 1.18. For example, ₹1,180 ÷ 1.18 = ₹1,000 base price.

What items have 0% GST in India?

Essential goods like fresh vegetables, milk, eggs, bread, unbranded cereals, books, and healthcare services are exempt from GST (0% slab).

How do I calculate GST in India?

To add GST: GST Amount = (Base Price × GST Rate) / 100. Total Price = Base Price + GST Amount. To remove GST from an inclusive price: Base Price = Total Price / (1 + GST Rate/100). For example, to add 18% GST to ₹1,000: GST = ₹180, Total = ₹1,180. To extract GST from ₹1,180 at 18%: Base = ₹1,000, GST = ₹180.

What are the GST rates in India in 2026?

India's GST has four main slabs: 5% (essential items — food grains, some medicines, transport), 12% (processed foods, computers, business class tickets), 18% (most services, electronics, restaurants), and 28% (luxury goods, automobiles, tobacco). Some items like fresh vegetables, milk, and educational services are exempt (0% GST).

What is the difference between CGST, SGST, and IGST?

For intra-state transactions (within the same state): GST is split equally between CGST (Central GST) and SGST (State GST). So 18% GST = 9% CGST + 9% SGST. For inter-state transactions (between states): IGST (Integrated GST) is charged at the full rate — 18% IGST instead of 9+9.

Is GST applicable on services in India?

Yes. Most services in India attract 18% GST — including consulting, IT services, legal services, restaurants (non-AC), and telecommunications. Some services have different rates: healthcare and education are GST-exempt, hotels above ₹7,500/night attract 18%, and air travel attracts 5% (economy) or 12% (business).

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Amount (₹)

₹

GST Rate

12%

18%

28%

Custom %

Base Amount

₹10,000

GST Amount (18%) ₹1,800

Total Amount

₹11,800

CGST (9%)

₹900

SGST (9%)

₹900

IGST (inter-state)

₹1,800

GST Rate Reference

Vegetables, milk, eggs, books

Packaged food, medicines, transport

12%

Frozen meat, biz class air travel

18%

Restaurants, electronics, services

28%

Luxury cars, tobacco, aerated drinks

How to Calculate GST in India

GST (Goods and Services Tax) is calculated in two ways depending on whether the price you have is exclusive or inclusive of GST:

ADD GST (Exclusive Price)

          GST = Price × Rate ÷ 100

          Total = Price + GST

          e.g. ₹1,000 + 18% = ₹1,180

REMOVE GST (Inclusive Price)

          Base = Total ÷ (1 + Rate÷100)

          GST = Total − Base

          e.g. ₹1,180 − 18% = ₹1,000

GST Rate List — Common Items & Services (2026)

Rate	Common Items / Services
0% (Exempt)	Fresh vegetables, milk, eggs, curd, bread, educational services, healthcare, fresh fruits
5%	Packed foods, coffee/tea, economy class air tickets, kerosene, fertilizers, transport services
12%	Processed foods, computers, mobile phones, business class air tickets, medicines
18%	Most services, restaurants, electronics, IT services, telecom, insurance, hotel rooms ₹2,500–₹7,500
28%	Luxury cars, tobacco, aerated drinks, 5-star hotels, casinos, cement, pan masala

CGST vs SGST vs IGST — What's the Difference?

CGST + SGST (Intra-state)

Transaction within the same state. GST is split 50-50 between Centre and State. At 18% GST: 9% goes to Centre (CGST) + 9% to your State (SGST).

IGST (Inter-state)

Transaction between two different states. The full GST is IGST — collected by the Centre, then distributed to the destination state. At 18% GST: 18% IGST (not split).

GST Registration Threshold in India (2026)

GST registration is mandatory if your annual turnover exceeds:

₹40 Lakh

Goods / Manufacturing (most states)

₹20 Lakh

Services / Special category states

* Freelancers providing services: ₹20L threshold. E-commerce sellers: mandatory registration regardless of turnover. Verify current thresholds with a CA.

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