GST rates after the September 2025 reform
From 22 September 2025 the main GST slabs are 0%, 5% and 18%, with a 40% rate for luxury and sin goods; the earlier 12% and 28% slabs were largely merged into 5% and 18%. Gold and silver keep a special 3% rate. Rates depend on the exact product or service (its HSN or SAC code), so confirm the rate for your item on the official GST portal or your invoice.
How to add GST
Multiply the price before tax by the GST rate. ₹10,000 at 18% GST is ₹1,800 of GST, for a total of ₹11,800. For a sale within one state, the tax is split equally into 9% CGST (₹900) and 9% SGST (₹900); for a sale between states the full 18% is charged as IGST.
How to remove GST from an inclusive price
Divide the GST-inclusive price by (1 + rate). A price of ₹11,800 including 18% GST ÷ 1.18 = ₹10,000 before tax, so the GST is ₹1,800. Subtracting 18% of ₹11,800 would give a wrong answer (₹9,676).
CGST, SGST and IGST
CGST goes to the central government and SGST to the state government when the buyer and seller are in the same state. IGST applies to inter-state sales and imports; its rate equals CGST + SGST. The total tax for the buyer is the same either way.