Add or remove GST from any amount across all tax slabs. Full CGST / SGST breakdown included.
| Rate | Common Product Categories |
|---|---|
| 0% | Fresh vegetables, milk, eggs, curd, bread, salt, grains, books, handlooms, pencils, health & life insurance |
| 3% | Gold, silver, precious metals & jewellery, diamonds |
| 5% | Edible oils, sugar, spices, tea, coffee, medicines, footwear & apparel under ₹2,500, soap, shampoo, toothpaste, chocolate, ice cream, umbrellas, sewing machines |
| 12% | Some remaining items — fruit juices, frozen meat, non-FMCG packaged goods (verify with CBIC) |
| 18% | Electronics, AC, refrigerators, TVs, washing machines, cement, paints, automobiles, most FMCG, clothing & footwear over ₹2,500 |
| 28% | Some remaining specific items — verify on gst.gov.in |
| 40% | Aerated drinks, alcohol, tobacco, cigarettes, luxury vehicles, yachts (new GST 2.0 sin/luxury slab) |
Common questions about GST calculation for Indian e-commerce sellers.
Total = Base Price × (1 + GST Rate ÷ 100). Example: ₹1,000 at 18% GST = ₹1,180. GST amount ₹180 splits as CGST ₹90 + SGST ₹90 (intra-state), or IGST ₹180 (inter-state).
Base Price = Inclusive Price ÷ (1 + GST Rate ÷ 100). Example: ₹1,180 inclusive of 18% GST → Base = ₹1,180 ÷ 1.18 = ₹1,000. GST = ₹180.
CGST + SGST apply on intra-state sales (within the same state), each at half the total rate. IGST at the full rate applies to inter-state sales. Example: 18% GST intra-state = CGST 9% + SGST 9%. Inter-state = IGST 18%.
After GST 2.0 (22 Sep 2025): 0% for essentials, 3% for gold/jewellery, 5% for food/medicines/FMCG essentials, 18% for most electronics and household goods, 40% for sin/luxury goods. The old 12% slab still applies to some items. Verify on gst.gov.in.
Yes. All goods sold through e-commerce platforms like Tradesala, Amazon, Flipkart, and Meesho attract standard GST rates. E-commerce operators must also collect 1% TCS (Tax Collected at Source) under Section 9(5) of the CGST Act on all taxable supplies.
Notification No. 9/2025-CT(Rate), effective 22 Sep 2025: Soap/shampoo/toothpaste 18%→5%. Chocolate/ice cream 18%→5%. ACs/TVs/refrigerators and washing machines moved from 28% to 18%; cement moved from 28% to 18%; aerated drinks and tobacco moved to a new 40% sin slab; and the apparel/footwear value threshold increased from ₹1,000 to ₹2,500.