🇮🇳 GST Calculator India

Professional GST Calculator with CGST, SGST & IGST Breakdown

0% 0.1% 0.25% 1% 1.5% 2.5% 3% 5% 6% 7.5% 12% 18% 28% 40%

📋 Calculation Results

Complete GST Rate Structure in India

Quick reference for common GST slabs with examples & notes

0% GST — Nil Rated 🟢

Items: Fresh vegetables, fruits, milk, eggs, curd/lassi (unpacked), unbranded grains/flour, salt, jaggery, fresh fish, bread, many educational & healthcare services, public transport.

Zero-rated exports: 0% with ITC refund No GST collected

0.25% GST — Special Rate 💎

Items: Rough precious & semi-precious stones (often under RCM where applicable).

RCM may apply Special category

0.1% & 1% — Precious Metals & Jewellery

0.1%: Certain gold/silver/platinum transactions (specific cases, often RCM).
1%: Precious stones, select jewellery items (as notified).

RCM (case-specific) Notifications apply

1.5% — Diamonds 💠

Items: Cut & polished diamonds (incl. semi-polished).

Trade-specific

2.5% — Restaurants (non-alcohol,Composition)

Items: Cut & polished diamonds (incl. semi-polished).

Trade-specific
Composition

3% — Bullion & Precious Metal Articles

Items: Gold bars/coins, silver items, select precious metal articles.

Jewellery/Metals

5% — Essential Goods 🧺

Items: Sugar, tea/coffee, edible oils, coal, many medicines, domestic LPG, select footwear/garments (value-based), transport services, small non-AC restaurants, textiles (specific lines).

Lower slabEssential basket

6% — Special / Composition Options 🧱

  • Service providers — Optional 6% for eligible small service providers (turnover Upto-50L);
  • Brick kilns (clay bricks) — Optional 6% composition route for qualifying manufacturers/traders.
Composition

12% — Standard Goods (Lower Standard)

Items: Processed food, dairy products (butter/ghee/cheese), frozen meat, packed dry fruits, mobiles, spectacles, footwear (₹500–₹1000), garments (₹1000+), agarbatti, ayurvedic meds, sewing machines, bicycles, non-AC restaurants.

Standard slab

18% — Most Goods & Services

Items: FMCG, packaged foods, mineral water, IT/telecom/financial services, AC restaurants, branded apparel, appliances, plastics, aluminium products, many capital goods.

Default slab for many items

28% — Luxury & De-merit (Base Slab)

Items: Premium appliances, automobiles, paints, deodorants, shampoos, cosmetics, tiles/wallpaper, cement; tobacco & aerated drinks often with cess.

Highest base slabCess may apply

40% — De-merit / Super-Luxury 🚫

Illustrative items: Pan masala, gutka/chewing tobacco; cigarettes, cigars & substitutes; certain high-capacity/premium automobiles; aerated/caffeinated beverages.

Policy-driven rateMay also attract Compensation Cess

Cess — Sin Goods with Extra Tax

Items: Pan masala (e.g., 60% cess), tobacco products (varied), aerated drinks (e.g., 12% cess), select motor vehicles (1–22% cess), coal (₹400/tonne).

Cess on top of GSTDe-merit focus

Special Categories

Exempt: Alcohol for human consumption (State VAT).
Outside GST: Petrol, diesel, ATF, natural gas, crude oil.
Composition scheme (examples): 1% (manufacturers/traders), 2.5% (restaurants – non-alcohol), 6% (select service providers/brick kilns).

Registration thresholds applyNo ITC under composition

Composition Scheme

Composition Scheme: For small taxpayers within turnover limits—pay a lower fixed rate and file simplified returns; no ITC, no tax invoice (only Bill of Supply).

  • 1% — Manufacturers/traders (0.5% + 0.5%).
  • 2.5% — Restaurants (non-alcohol) (1.25% + 1.25%).
  • 6% — Select service providers / brick kilns (3% + 3%).
Composition

RCM Overview ⚖️

RCM: Liability shifts to recipient for notified supplies; self-invoice & pay, ITC usually allowed if eligible.

  • Typical RCM slabs: 0.1%, 0.25%, 5%, 12%, 18% (case-dependent).
RCM scenarios listed
📌 Important: GST rates & composition eligibility can change via GST Council notifications. Always verify latest rules before billing or filing.