GST slabs in 2026
India rationalised GST in September 2025: the old 12% and 28% slabs were folded away, leaving two main rates — 5% for essentials and merit goods, and 18% as the standard rate for most goods and services. A 40% rate applies to luxury and sin goods (premium cars, tobacco, aerated drinks), and special rates continue for bullion: 3% on gold, silver and jewellery, 0.25% on rough diamonds. Basic food staples, education and healthcare remain at 0%.
Pick the slab that applies to your goods or service above and the calculator shows the tax and the invoice total instantly. If you are billing across state lines, switch on IGST to see the tax as one line instead of the CGST/SGST split.
CGST + SGST vs IGST — what the split means
GST is one tax collected two ways. When buyer and seller are in the same state, the rate is split equally between the Centre (CGST) and the state (SGST) — an 18% invoice shows 9% + 9%. When the supply crosses state lines, the full rate is charged as IGST and the Centre settles the state’s share later. Your total tax is identical either way; only the invoice lines differ.
GST on ₹10,000 at each slab
The same base price lands very differently depending on the slab — the spread between essentials and luxury goods is the whole design of the 2026 structure.
| 3% (gold) | ₹10,300 |
| 5% (essentials) | ₹10,500 |
| 18% (standard) | ₹11,800 |
| 40% (luxury/sin) | ₹14,000 |
Who needs to charge GST?
Businesses must register for GST once turnover crosses ₹40 lakh for goods (₹20 lakh for services; lower thresholds in special-category states). Registered businesses charge GST on sales and claim input tax credit on purchases — so the tax effectively applies only to the value they add. Small businesses under the composition scheme pay a flat low rate on turnover instead but cannot claim credits or charge GST on invoices.