GST rates in India

Since 22 September 2025, most goods and services fall in two main slabs — 5% and 18% — with a 40% rate for luxury and sin goods. Special rates of 0.25% (rough diamonds and precious stones) and 3% (gold, silver and jewellery) continue, and many essentials are exempt.

CGST, SGST and IGST

For a sale within the same state, GST is split equally between the Centre (CGST) and the state (SGST, or UTGST in union territories). For a sale to another state, the full amount is charged as IGST.

Removing GST from an inclusive price

Taxable value = inclusive amount ÷ (1 + rate ÷ 100). For example, ₹1,180 including 18% GST is ₹1,000 plus ₹180 GST.