GST Calculator India
Add or remove GST on an amount, then split it into CGST + SGST for a same-state supply or IGST for a supply to another state.
GST Rate
Supply Type
If your client is in the same state as your GST registration, the supply is intra-state and you charge CGST + SGST, each at half the rate. If your client is in another state, it is inter-state and you charge IGST at the full rate. Exports of services to clients outside India are zero-rated, so under a Letter of Undertaking (LUT) the invoice carries no GST.
GST Rates in India
In force since 22 September 2025. Checked October 2026.
0%
Fresh food, milk, bread, life saving medicines, individual insurance
5%
Packaged food, daily essentials, hotel rooms up to ₹7,500 a night
18%
Most services, including IT, design and marketing, and most goods
40%
Tobacco, pan masala, aerated drinks, luxury cars
Special rates: 3% on gold, silver and jewellery, 1.5% on cut and polished diamonds, and 0.25% on rough diamonds.
The 12% and 28% slabs were removed on 22 September 2025. Most items at 12% moved to 5%, and most at 28% moved to 18%. Tobacco and pan masala stayed at 28% plus cess until 1 February 2026, when they moved to 40%. Use the old rates only for supplies made before the change.
GST rates, IGST and CGST + SGST: common questions
What are the GST rates in India in 2026?
Since 22 September 2025 the main GST rates are 0%, 5%, 18% and 40%. 5% is the merit rate for essentials, 18% is the standard rate for most goods and services, and 40% applies to luxury and sin goods such as tobacco, pan masala and aerated drinks. Gold, silver and jewellery are taxed at 3%, cut and polished diamonds at 1.5% and rough diamonds at 0.25%. These are the rates as of October 2026.
What GST rate applies to agency, IT and design services?
Most services an agency bills, such as software development, web and graphic design, consulting, digital marketing and advertising, are taxed at 18%. That is CGST 9% plus SGST 9% for a client in your state, or IGST 18% for a client in another state.
Are the 12% and 28% GST slabs gone?
Yes, for almost everything. From 22 September 2025 most items at 12% moved to 5% and most items at 28% moved to 18%. Tobacco, cigarettes and pan masala stayed at 28% plus compensation cess until 1 February 2026, when they moved to 40% and the cess ended. The old rates still apply to supplies made before 22 September 2025, for example when you reissue an older invoice.
What is the difference between IGST and CGST + SGST?
IGST is charged on a supply from one state to another, at the full GST rate. CGST and SGST are charged together on a supply within one state, at half the rate each, so 18% GST is either IGST 18% or CGST 9% plus SGST 9%. The total tax is the same. In Union Territories without a legislature, UTGST takes the place of SGST.
How do I know if a supply is intra-state or inter-state?
Compare the state where you are registered for GST with the place of supply. For most services to a registered business, the place of supply is the client's registered state, shown by the first two digits of their GSTIN. For an unregistered client, it is the state of their address on record. Same state means CGST + SGST. A different state means IGST.
Do I charge GST on exports of services?
Exports of services are zero-rated. You can export under a Letter of Undertaking (LUT) and invoice without GST, or charge IGST on the invoice and claim it back as a refund.
Guides
- GST for freelancers in India: when to register, what to charge and how to invoice
The GST registration threshold for service providers, 18% on IT, design and marketing work, CGST + SGST vs IGST, SAC codes, and clients abroad.
- Invoicing clients outside India: export of services, LUT and zero-rated GST
When work for a foreign client counts as an export of services, how to file a Letter of Undertaking, what the invoice must say and how payment must arrive.
- GST invoice format for services: every field the law asks for
The fields Rule 46 requires on a GST tax invoice for services, how to number invoices, the 30 day deadline, and when to issue a bill of supply instead.
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