GST Rates in India (2026): Slabs, Examples and How to Check the Correct Rate
GST (Goods and Services Tax) is an indirect tax charged on specified supplies of goods and services in India. The applicable rate depends on the classification of the supply, the relevant rate notification and any conditions or exemptions that apply.
Last verified: 10 October 2026
This guide explains commonly encountered GST rates, how to calculate GST and where to verify the legally applicable rate. The rates shown here are a general guide, not a complete product-by-product or service-by-service rate schedule.
1. GST Rates and Slabs in India
India's GST rate structure includes commonly encountered rates such as 5% and 18%, along with nil-rated or exempt supplies and specified higher or special rates. The rate applicable to a particular supply must be checked against the relevant official schedule and notification.
| Rate or category | What it means | Important qualification |
|---|---|---|
| Nil-rated or exempt | Supplies that are not charged GST under the applicable classification or exemption. | Nil-rated and exempt supplies have distinct legal and input-tax-credit implications. |
| 5% | A rate prescribed for specified goods and services. | Eligibility depends on the exact description and applicable conditions. |
| 18% | A commonly encountered rate for specified goods and services. | Do not assume that every product or service in a broad commercial category attracts 18%. |
| 40% and other specified rates | Higher or special rates apply to particular notified categories, where prescribed. | Check the current notification for the precise classification, rate and any additional levy. |
Important: This table is a simplified overview, not an exhaustive list of GST rates. Product-specific entries, service-specific entries, exemptions, conditions and subsequent amendments determine the actual rate. Do not use this summary alone to prepare a tax invoice.
For example, the CBIC rate schedule identifies roasted coffee under heading 0901 and tea under heading 0902 in its specified 5% schedule, subject to the descriptions and exclusions in the relevant entry. That does not establish the rate for every beverage, prepared drink, restaurant service or related product.
Official reference: CBIC GST rates for goods and services .
2. How to Find the Applicable GST Rate
Use the following steps before applying a GST rate to a sale, purchase or service invoice.
- Identify the supply. Establish exactly what is being sold or provided, including its relevant characteristics and intended use where these affect classification.
- Identify the classification. Check the applicable HSN classification for goods or SAC and service descriptions for services.
- Check the rate entry. Read the relevant schedule and notification rather than relying solely on a general slab chart, search snippet or third-party calculator.
- Check conditions and exemptions. Packaging, labelling, composition, type of service, place of supply and other prescribed conditions can affect the treatment.
- Confirm the effective date. Check amendments and the applicable effective date for the transaction.
The GST Council's recommendations are not, by themselves, a substitute for the applicable legal notification. Its 57th meeting on 8 October 2026 included clarifications concerning certain goods and services. The Council's published release states that recommendations are given effect through relevant notifications, circulars or legal amendments.
Official references: GST Council announcements and publications and CBIC tax information portal .
3. How to Calculate GST
When the price excludes GST
If the taxable value is known and the applicable GST rate is confirmed, calculate the tax as follows:
GST amount = Taxable value × GST rate ÷ 100
Total price = Taxable value + GST amount
For example, if the taxable value is ₹1,000 and the applicable rate is 18%:
- Taxable value: ₹1,000
- GST: ₹1,000 × 18 ÷ 100 = ₹180
- Total including GST: ₹1,180
The example illustrates the arithmetic only. The 18% rate must actually apply to the supply being invoiced.
Calculate a confirmed rate using the GST Calculator.
4. GST Calculation Examples
Example 1: Price excluding GST
A business sells a product for ₹2,000 before GST. Assume that the legally applicable rate for this example is 5%.
- Taxable value: ₹2,000
- GST: ₹2,000 × 5 ÷ 100 = ₹100
- Invoice total: ₹2,100
Example 2: Price including GST
A customer pays ₹1,180 for a supply whose price includes GST. Assume the applicable rate is 18%.
- Price including GST: ₹1,180
- Taxable value: ₹1,180 ÷ 1.18 = ₹1,000
- GST included: ₹1,180 − ₹1,000 = ₹180
Use the GST-inclusive calculator to separate the taxable value and GST component from a total price.
Example 3: Calculating GST backwards
When the final amount already includes GST, the tax component can be extracted using:
GST included = Total amount × Rate ÷ (100 + Rate)
At an assumed applicable rate of 5%, a GST-inclusive price of ₹1,050 contains ₹50 GST and ₹1,000 taxable value.
5. Difference Between CGST, SGST and IGST
The tax components depend on whether the supply is intra-State or inter-State, as determined under the applicable place-of-supply provisions.
- CGST: Central Goods and Services Tax, generally levied alongside SGST or UTGST on an intra-State taxable supply.
- SGST: State Goods and Services Tax, generally applicable with CGST on an intra-State taxable supply.
- UTGST: Union Territory Goods and Services Tax, applicable instead of SGST in the relevant Union Territories under the applicable rules.
- IGST: Integrated Goods and Services Tax, generally applicable to inter-State taxable supplies and specified other transactions.
For an illustrative intra-State supply with a confirmed total GST rate of 18%, the tax may be split into 9% CGST and 9% SGST. For a corresponding inter-State supply, IGST may apply at 18%. These examples assume that the same 18% rate applies and that the transaction meets the relevant place-of-supply rules.
6. GST-Inclusive and GST-Exclusive Prices
A GST-exclusive price is the taxable value before GST is added. A GST-inclusive price already contains the applicable GST component.
| Calculation | Formula |
|---|---|
| GST on an exclusive price | Taxable value × Rate ÷ 100 |
| Total including GST | Taxable value × (100 + Rate) ÷ 100 |
| Taxable value from an inclusive price | Total × 100 ÷ (100 + Rate) |
| GST included in a total | Total × Rate ÷ (100 + Rate) |
These formulas assume a known, applicable percentage rate and a price to which that rate applies. Other adjustments, tax treatments or invoice-specific rules may require separate consideration.
Related tools: 5% GST Calculator and 18% GST Calculator.
7. Common GST Rate Mistakes
- Applying 18% to every product or service without checking its classification.
- Treating a general slab chart as a complete official rate schedule.
- Confusing a GST Council recommendation with an effective legal notification.
- Assuming that nil-rated and exempt supplies always have identical input tax credit consequences.
- Applying CGST and SGST instead of IGST, or vice versa, without determining the place of supply.
- Using a rate that was applicable before a notification's effective date without checking the time-of-supply rules.
Businesses should verify the relevant HSN or SAC entry, applicable notification and effective date before finalising their invoices.
8. Frequently Asked Questions
What are the GST rates in India in 2026?
Commonly encountered rates include 5% and 18%, alongside nil-rated or exempt supplies and specified higher or special rates. The legally applicable rate depends on the exact goods or services, classification, conditions and effective notifications. A short list of rates is not an exhaustive schedule.
Is 18% GST applicable to all goods and services?
No. Different supplies may attract different rates or exemptions. Check the applicable official goods or services schedule and the relevant notification before applying a rate.
How do I find the GST rate for a product?
Identify the product's correct HSN classification and description, then consult the applicable CBIC rate schedule and notifications. Check any exclusions, conditions and amendments before relying on the result.
How do I calculate GST on a price?
For a price excluding GST, multiply the taxable value by the applicable rate and divide by 100. Add the resulting tax to the taxable value to calculate the total.
How do I remove GST from an inclusive price?
Divide the GST-inclusive amount by (1 + the applicable rate expressed as a decimal) to find the taxable value. Subtract that value from the total to find the GST component.
What is the difference between CGST, SGST and IGST?
CGST and SGST, or CGST and UTGST where applicable, are generally levied together on intra-State taxable supplies. IGST generally applies to inter-State taxable supplies, subject to the applicable place-of-supply provisions.
Are GST Council recommendations immediately effective?
Not automatically. The relevant notification, circular, statutory amendment or other applicable legal instrument must be checked to establish the operative rule and effective date.
Where can I verify official GST rates?
Use the CBIC GST rate schedules and the official tax information portal. Consult GST Council announcements for recommendations and clarifications, and verify whether the relevant legal notification has taken effect.
9. Official GST Sources
- CBIC: GST rates for goods and services
- CBIC: Tax information and legal notifications
- GST Council: Official announcements and FAQs
- Ministry of Finance: Recommendations of the 57th GST Council meeting, 8 October 2026
Verification note: This article was checked against the official sources listed above on 10 October 2026. The summary is intended for general information and GST calculations, not as a substitute for verifying the legal rate applicable to a particular transaction.