Skip to calculator
← Back DesiCalc

GST Calculator 2026

Calculate GST at updated 2026 rates (0%, 5%, 18%, 40%). Includes Composition Scheme calculator for small businesses.

Last updated: July 2026

Result

Base Amount₹0
GST Amount₹0
CGST₹0
SGST₹0
Total Amount (incl. GST)₹0

GST Rates in India 2026 — What Changed

The 56th GST Council meeting (September 3, 2025) simplified the rate structure effective September 22, 2025 — often called GST 2.0. The old 12% and 28% slabs were removed. The new structure has four main rates: 0%, 5%, 18%, and 40%, plus special rates for precious metals.

Rate Category Common Examples
0% Exempt / Essential Fresh produce, unpackaged food, milk, health & life insurance premiums, life-saving medicines, bread
5% Everyday Goods Packaged food items, toothpaste, soap, transport services, economy restaurants
18% Standard Rate Electronics, consumer goods, IT & professional services, telecom, compact cars, most manufactured goods
40% Sin / Luxury Tobacco, pan masala, aerated/caffeinated beverages, motorcycles above 350cc, online gaming, casinos, luxury vehicles, yachts, personal aircraft
3% Special Gold, silver, precious metals
0.25% Special Rough diamonds

CGST, SGST and IGST — What's the Difference?

GST is a unified tax, but how it's collected depends on whether the transaction is within the same state or across states:

The total tax rate is the same regardless — only the split changes. Your business location and customer location determine whether GST is intra-state or inter-state.

What is the GST Composition Scheme?

The Composition Scheme is a simpler, lower-tax option for small businesses registered under GST. Instead of charging GST to customers and claiming input credits, you pay a fixed percentage of your turnover as tax — from your own pocket.

Who is it for? Small traders (kirana stores, retailers), small manufacturers, restaurants (non-alcohol), and service providers with limited turnover.

Tax rates: Traders/Manufacturers: 1% (0.5% CGST + 0.5% SGST) | Restaurants: 5% (2.5% + 2.5%) | Service Providers: 6% (3% + 3%)

Turnover limits: ₹1.5 crore for regular states (goods), ₹75 lakh for special category states (goods), ₹50 lakh for services in all states.

Key restrictions: Cannot collect GST from customers, cannot claim Input Tax Credit (ITC), cannot make inter-state supplies, must issue Bill of Supply instead of tax invoice.

This scheme is ideal if you sell to end consumers who don't need ITC, have limited turnover, and want to reduce compliance burden.

Related Pages

Income Tax Calculator FY 2026-27 — Old vs New regime HRA Exemption Calculator Section 10(13A) — Metro/Non-Metro Old vs New Tax Regime Which regime saves more? GST for Freelancers Registration, invoicing and returns explained

FAQs

As of 2026, India has six GST rates: 0% (essential goods like fresh produce, milk, health/life insurance, life-saving medicines), 5% (everyday goods like packaged food, toothpaste, soap, transport), 18% (standard rate for electronics, consumer goods, IT services, telecom), 40% (luxury/sin goods like tobacco, aerated drinks, online gaming, luxury vehicles), 3% (gold, silver, precious metals), and 0.25% (rough diamonds). The old 12% and 28% slabs were removed under GST 2.0 effective September 22, 2025.
To add GST (exclusive calculation): Multiply the base amount by the GST rate divided by 100. For example, ₹10,000 at 18% = ₹1,800 GST, total ₹11,800. To extract GST (inclusive calculation): Divide the total by (100 + rate) and multiply by rate. For example, ₹11,800 at 18%: GST = ₹11,800 × 18/118 = ₹1,800, base = ₹10,000. Use the calculator above with the "Add GST" or "Extract GST" mode.
CGST (Central GST) is collected by the central government. SGST (State GST) is collected by the state government. For intra-state supplies (within the same state), GST is split equally — half as CGST and half as SGST. For inter-state supplies (different states), the full GST is charged as IGST (Integrated GST) and collected by the central government. The total tax rate is identical — only the collection mechanism differs.
Small taxpayers with annual turnover up to ₹1.5 crore (regular states for goods) or ₹75 lakh (special category states for goods) can opt for the Composition Scheme. For service providers, the limit is ₹50 lakh in all states. The scheme is available to traders, manufacturers, restaurants (not serving alcohol), and service providers. Composition dealers cannot collect GST from customers, claim Input Tax Credit, or make inter-state sales.
No. Composition dealers cannot issue a tax invoice. They must issue a Bill of Supply instead. The Bill of Supply does not show GST separately and must include the declaration: "Composition taxable person, not eligible to collect tax on supplies." This is because composition dealers pay tax from their own pocket and cannot pass it on to customers.
Under the regular GST scheme, professional services, freelancing, IT services, and consulting are taxed at 18% (9% CGST + 9% SGST for intra-state). However, if you are a service provider with annual turnover below ₹50 lakh, you may opt for the Composition Scheme where you pay 6% (3% CGST + 3% SGST) on your turnover. Under composition, you cannot charge GST to clients or claim Input Tax Credit on your expenses.