GST Calculation
GST Rates in India (2026)
0%
Exempt
Essential items, fresh food
5%
Essential
Packaged food, transport
12%
Standard
Processed food, mobile
18%
Services
Most services, electronics
28%
Luxury
Luxury cars, tobacco
How is GST Calculated?
GST is calculated as a percentage of the taxable amount. For intra-state transactions, GST is split equally between CGST and SGST. For inter-state transactions, IGST is applied.
Formula: GST Amount = (Taxable Amount × GST Rate) / 100