GST rate snapshot
GST in India
India's main GST structure uses an 18% standard rate, a 5% merit rate and a 40% demerit rate for selected supplies. Other special notified rates exist, and some excluded products remain within state VAT systems.
Snapshot effective on . Last checked .
| Standard GST rate | 18% |
|---|---|
| Other main GST rates | 40%, 5%, 0% |
| Currency | INR |
Worked example
100.00 net plus 18% GST comes to ₹118.00.
A ₹100.00 gross price splits into ₹84.75 net and ₹15.25 GST.
Try the VAT calculatorHow to use the India rates
Use 18% when you need a quick calculation at the headline rate. Do not choose one of the other rates from its percentage alone. The product or service must meet the definition in the local rules, and zero-rated and exempt supplies have different consequences for input tax.
This snapshot covers national headline rates. Regional rates, temporary measures, place-of-supply rules and transaction dates can change the result. The worked example is arithmetic only and does not classify a sale.
Official source: Central Board of Indirect Taxes and Customs: Notification 9/2025 revised IGST rates. Check that source for the category and transaction date before you invoice or file.