GST Calculator India 2026: CGST, SGST and IGST Split

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Rates last checked on 5 October 2026. The rates (5%, 18% and 40%, plus 3%, 1.5% and 0.25% for gold, diamonds and precious stones) come from Notification No. 9/2025-Central Tax (Rate) and No. 9/2025-Integrated Tax (Rate) of 17 September 2025, in force from 22 September 2025 and last amended by the notifications of 30 April 2026 (No. 01/2026). Tobacco products and pan masala moved to 40% on 1 February 2026. The split and discount rules are from sections 9, 15 and 170 of the CGST Act, section 5 of the IGST Act and section 7 of the UTGST Act. We check again after every GST Council meeting and rate notification.

Short answer

To add GST, multiply the price by the rate: 18% of ₹1,000 is ₹180, so the bill is ₹1,180. To take GST out of a price that already includes it, multiply by 100 and divide by (100 + rate): ₹1,180 × 100 ÷ 118 = ₹1,000. Within one state the GST is split in half, 9% CGST and 9% SGST, so ₹90 each. Between two states the whole ₹180 is IGST. Since 22 September 2025 the main rates are 5%, 18% and 40%.

How GST is added and taken out

If your price is before tax, GST is the taxable value times the rate. ₹2,500 at 5% carries ₹125 of GST, so the buyer pays ₹2,625.

If the price already includes GST, as every MRP does, you work backwards: taxable value = price × 100 ÷ (100 + rate), and the GST is what's left. A common mistake is to take 18% of the full price. On a ₹1,180 bill that gives ₹212.40, but the GST inside it is ₹180. The tax in a GST-inclusive price is rate ÷ (100 + rate) of it: 4.76% at 5%, 15.25% at 18% and 28.57% at 40%. The calculator shows that share for your numbers.

CGST and SGST, UTGST or IGST

Which tax goes on the bill depends on where the supplier is and where the goods or services are delivered (the place of supply). When both are in the same state, the rate is split equally into Central GST and State GST: 18% becomes 9% + 9%. When they are in different states, or for imports and supplies to a special economic zone, the full rate is charged as Integrated GST. The buyer pays the same total either way; only the government that collects it changes.

Union territories without their own legislature (Chandigarh, Ladakh, Lakshadweep, Andaman and Nicobar Islands, and Dadra and Nagar Haveli and Daman and Diu) charge UTGST instead of SGST. Delhi, Puducherry and Jammu and Kashmir have legislatures, so they use SGST.

GST rates in 2026

The 56th GST Council meeting on 3 September 2025 replaced the four-rate system (5%, 12%, 18%, 28%) with a standard 18%, a lower 5% and a 40% rate for a short list of luxury and sin goods. Most goods that were at 12% moved to 5%, and most 28% goods moved to 18%. Some examples from the Council's list:

Rate	Examples
0%	UHT milk, paneer, roti and paratha, individual life and health insurance
3%	gold, silver, jewellery, coins
5%	hair oil, soap, shampoo, toothpaste, packaged namkeen, butter, ghee, most medicines, hotel rooms up to ₹7,500 a night, salons and gyms
18%	air conditioners, all TVs, small cars, motorcycles up to 350 cc, cement, auto parts, most services
40%	aerated and caffeinated drinks, large cars, and from 1 February 2026 cigarettes, pan masala and tobacco

The exact rate depends on the HSN code for goods or the SAC code for services, so check yours in the notification before you put it on an invoice.

Discounts, MRP and rounding

A discount shown on the invoice at the time of sale comes off the value before GST is charged (section 15(3)(a) of the CGST Act). A ₹500 item with 10% off at 5% is taxed on ₹450, not ₹500. Enter the discount in the calculator and it does this for you.

Tax invoices show each tax to the paisa. Many businesses round the bill to the nearest rupee and show the difference as a round-off line, and the tax you pay in your return is rounded to the rupee under section 170. The calculator works out each line to the paisa and shows the round-off separately.

Worked examples

Taking GST out of a TV's MRP

A 43-inch TV has an MRP of ₹35,400, and TVs are taxed at 18%. The taxable value is ₹35,400 × 100 ÷ 118 = ₹30,000, so the GST in the price is ₹5,400.

If the shop is in your state, the bill shows CGST ₹2,700 and SGST ₹2,700. If it is shipped from another state, it shows IGST ₹5,400. Either way GST is 15.25% of what you pay. Before 22 September 2025 the same TV was taxed at 28%, so the same ₹30,000 TV cost ₹38,400.

A bill with three rates

A shop sells two bottles of shampoo at ₹250 each with 10% off (5%), a ₹30,000 TV (18%) and a ₹50,000 gold coin (3%), all within one state, with prices before GST.

The shampoo is taxed on ₹450 after the discount: ₹11.25 CGST and ₹11.25 SGST. The TV carries ₹2,700 + ₹2,700, and the gold coin ₹750 + ₹750. The taxable value is ₹80,450 and GST is ₹6,922.50 (₹3,461.25 each of CGST and SGST), so the bill comes to ₹87,372.50, rounded up by 50 paise to ₹87,373. The calculator also prints the rate-wise summary for 3%, 5% and 18% that the invoice and GSTR-1 need.

Tips and tricks

How to use it well

Questions people ask

How do I calculate 18% GST on ₹1,000?

18% of ₹1,000 is ₹180, so the total is ₹1,180. Within one state that is ₹90 CGST and ₹90 SGST. Between states it is ₹180 IGST.

How do I remove 18% GST from a price?

Multiply by 100 and divide by 118. ₹5,900 × 100 ÷ 118 = ₹5,000, so the GST in it is ₹900. For 5% divide by 105, for 40% divide by 140.

Are the 12% and 28% GST rates still charged?

Not on new sales. From 22 September 2025 most 12% goods moved to 5% and most 28% goods to 18%. Tobacco products and pan masala stayed at 28% plus cess until 31 January 2026 and moved to 40% on 1 February 2026. You only need 12% or 28% for invoices dated before those changes; use "Other rate" in the calculator.

When do I charge IGST instead of CGST and SGST?

When the supplier and the place of supply are in different states, and on imports and supplies to SEZ units. Within one state you charge CGST and SGST, or CGST and UTGST in a union territory without a legislature.

Is GST charged before or after a discount?

After, if the discount is given at the time of sale and shown on the invoice. GST is then charged on the reduced price. A discount given later, after the sale, only reduces the value if the conditions in section 15(3)(b) are met.

Written by Bulan Sarkar, who checked the results by hand and against a second public calculator. Use it for planning; it isn't tax or investment advice.

Sources

Income Tax Calculator

Tax for 2026-27 under both regimes, slab by slab, with the ₹12 lakh rebate and its marginal relief, employer NPS, surcharge, cess, monthly TDS and your marginal rate.