India GST Calculator & Rate
India GST calculator
GST = 100.00 × 5% = 5.00; gross = 100.00 + 5.00 = 105.00
How much is GST in India?
GST Council (56th meeting, PIB release): from 22 September 2025 a two-rate structure, an 18% standard rate and a 5% merit rate, plus a special 40% de-merit rate for a select few goods and services. From 1 February 2026 pan masala, tobacco (other than bidis), cigarettes and nicotine inhalation products moved to 40% and bidis to 18% (GST Council newsletter, December 2025).
India GST worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 5% | 5/105 ≈ 4.7619% | 5.00 / 105.00 | 50.00 / 1,050.00 | 4.76 / 95.24 | 47.62 / 952.38 |
| 18% | 18/118 ≈ 15.2542% | 18.00 / 118.00 | 180.00 / 1,180.00 | 15.25 / 84.75 | 152.54 / 847.46 |
| 40% | 40/140 ≈ 28.5714% | 40.00 / 140.00 | 400.00 / 1,400.00 | 28.57 / 71.43 | 285.71 / 714.29 |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add GST: gross = net × (1 + rate ÷ 100). Extract GST: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.