GST Rates in India Explained — 5%, 12%, 18%, 28% Slabs Guide

Understand India's 4 GST slabs, what falls under each, and how to calculate GST on any product or service.

What are GST Slabs?

India has 4 main GST rate slabs — 5%, 12%, 18%, and 28% — plus a 0% exempt category. Different goods and services fall under different slabs based on their nature and necessity.

The 4 GST Slabs Explained

5% GST — Essential Goods

Groceries, food items, medicines, books, footwear up to ₹500, fabrics, coal, biofuel.

12% GST — Standard Rate

Processed food, butter, ghee, mobile phones, business class air travel, fertilizers, tractors.

18% GST — General Rate

Most goods and services — ACs, refrigerators, TVs, smartphones, restaurants (AC), IT services, financial services, telecom, hair oil, soaps.

28% GST — Luxury & Sin Goods

Luxury cars, motorcycles, tobacco, aerated drinks, cigarettes, hotel rooms above ₹7,500/night.

How to Calculate GST

Adding GST (Exclusive → Inclusive):

        GST Amount = Original Price × (GST Rate ÷ 100)

        Total Price = Original Price + GST Amount

Removing GST (Inclusive → Exclusive):

        Base Price = Total Price ÷ (1 + GST Rate ÷ 100)

        GST Amount = Total Price - Base Price

CGST vs SGST vs IGST

CGST + SGST: When seller and buyer are in the same state (50% each)
IGST: When seller and buyer are in different states (full GST)

Example: 18% GST on ₹1,000

Adding GST: ₹1,000 + 18% = ₹1,180 (GST = ₹180)
Removing GST: ₹1,180 ÷ 1.18 = ₹1,000 base (GST = ₹180)
Same state: CGST = ₹90, SGST = ₹90
Different state: IGST = ₹180

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GST Rates in India Explained — Complete Slab Guide