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GST Calculator

GST 2.0 Updated — Effective 22 Sep 2025

Free GST Calculator

Calculate GST-inclusive and exclusive prices instantly. Covers all GST 2.0 slabs with CGST / SGST / IGST breakdown.
Amount (₹)
Calculation Type
Amount entered is pre-GST (base price) — GST will be added on top
GST Rate (GST 2.0)
Consumer durables, automobiles, most services, construction materialsExamples: ACs, TVs, refrigerators, small cars (≤1200cc), bikes (≤350cc), cement, apparel above ₹2,500
Transaction Type
Buyer and seller are in the same state — split equally into CGST & SGST
Enter an amount to calculate

Your GST breakdown will appear here — base amount, tax, and total with CGST / SGST or IGST split.


What Changed in GST 2.0

Understanding the New GST Structure

India's biggest GST overhaul since 2017. The 56th GST Council meeting (Sep 3, 2025) simplified the structure from five slabs to four, effective 22 Sep 2025.

0%

Exempt

Essential food, medicines (33 life-saving drugs), insurance premiums, education supplies


Includes: UHT milk, paneer, Indian bread, life-saving drugs, life & health insurance, exercise books

5%

Merit Rate

FMCG, daily essentials, agriculture, healthcare devices, basic services


Includes: Soaps, shampoos, packaged food, bicycles, tractors, hotel stays ≤₹7,500/day, gyms & salons

18%

Standard Rate

Consumer durables, automobiles, most services, construction materials


Includes: ACs, TVs, refrigerators, small cars (≤1200cc), bikes (≤350cc), cement, apparel above ₹2,500

40%

Demerit / Luxury

Sin goods, luxury items — previously attracted GST + Cess (now merged into one rate)


Includes: Carbonated drinks, caffeinated beverages, luxury & mid-size cars, tobacco, gutkha, cigarettes
What changed in GST 2.0?
12% slab
Moved to 5%
Most items at 12% shifted down to 5% — butter, ghee, pasta, shampoos, medical devices
28% slab
Moved to 18%
Consumer durables like ACs, TVs, refrigerators, small cars now at 18%
28% + Cess
Merged into 40%
Luxury & sin goods — GST + Compensation Cess merged into single 40% rate
18% (Insurance)
0% (Exempt)
Life and health insurance premiums now fully exempt from GST

Frequently Asked Questions

When did GST 2.0 come into effect?

The new GST structure became effective on 22 September 2025, following the 56th GST Council meeting held on 3 September 2025.

What happened to the 12% and 28% GST slabs?

Both slabs were eliminated. Most goods previously at 12% moved to 5%. Goods at 28% moved to 18% (consumer durables) or to the new 40% demerit slab (luxury/sin goods).

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

For intra-state transactions (buyer and seller in same state), GST is split equally into CGST (Central GST) and SGST (State GST). For inter-state transactions, a single IGST (Integrated GST) applies at the full rate.

What does "Add GST" vs "Remove GST" mean?

"Add GST" (exclusive): your entered amount is the base price before tax — GST is calculated on top. "Remove GST" (inclusive): your entered amount already includes GST — the calculator extracts the base price and tax component.

Is insurance still taxed under GST 2.0?

No. Both life insurance and health insurance premiums are fully exempt (0% GST) under GST 2.0, down from 18% previously.

Why is the 40% slab called a "special rate"?

Previously, luxury and sin goods attracted 28% GST plus an additional Compensation Cess. Under GST 2.0, these two charges were merged into a single 40% rate, keeping the effective tax burden similar but simpler.

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