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GST calculator India

Add GST to a price or strip it out of an inclusive one, on the post-GST 2.0 rates (0, 3, 5, 18, 40%) or any custom rate, with the CGST/SGST or IGST split.

Last updated · GST 2.0 rates

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Calculate GSTINR · ₹

Invoice amount

The value of the goods or service, with or without GST.

Rate & supply

GST 2.0 slabs, or type any other rate.

GST rate

Estimates only, computed in your browser. Nothing you type is sent to or stored by wHRMS. Confirm figures with your CA or the statutory portal before filing.

Understand the details

GST 2.0: what changed on 22 September 2025

The 56th GST Council meeting replaced the five-slab structure (0, 5, 12, 18, 28%) with three working rates plus nil. Most items from 12% moved to 5%, most from 28% moved to 18%, and a 40% rate was created for sin and luxury goods. Pan masala, cigarettes and other tobacco stayed at their old rates and compensation cess until 1 February 2026, when they moved to 40% (bidis to 18%). The special rates of 3% on gold, silver and jewellery, 0.25% on rough precious stones and 1.5% on cut and polished diamonds continue. If your invoicing or payroll reimbursement rules still carry 12% or 28%, they are out of date.

Where GST meets payroll

  • Employee reimbursements: GST on the underlying bill is a cost, not a credit, unless the invoice is in the company's name and GSTIN. Even then, section 17(5)(b) of the CGST Act blocks credit on food and beverages, outdoor catering, health services, club and gym memberships, and leave or home travel for employees, unless a law obliges the employer to provide them.
  • Contractors on the payroll system: their invoices carry GST if they cross the registration threshold; salaries never do.
  • Software and services the HR function buys, wHRMS included, are 18% with input credit available.

A little more detail

Frequently asked questions.

What are the GST rates in India in 2026?

Since the GST 2.0 rationalisation on 22 September 2025 the main rates are nil, 5% and 18%, with 40% for sin and luxury goods such as aerated drinks and large cars. Most items at 12% moved to 5% and most at 28% moved to 18%. Special rates remain for gold, silver and jewellery (3%), rough precious stones (0.25%) and cut and polished diamonds (1.5%). Tobacco and pan masala stayed at their old rates plus compensation cess until 1 February 2026, when they moved to 40% (bidis to 18%).

How do I remove GST from an inclusive price?

Base = inclusive amount ÷ (1 + rate). For ₹1,180 at 18%: 1,180 ÷ 1.18 = ₹1,000 base and ₹180 GST. Tick "Amount includes GST" and the calculator does this.

CGST, SGST, IGST: which applies?

Within one state the tax splits equally into CGST (centre) and SGST (state), or UTGST in a union territory. Across states, or on imports, the whole amount is IGST. The rate is the same either way; only the split changes.

Is GST charged on salaries?

No. Services by an employee to the employer in the course of employment are outside GST. Contractor and consultant invoices are inside it, which is one reason to keep employees and contractors separate in payroll.

Does GST apply to HR software subscriptions?

Yes, at 18%. wHRMS prices are quoted per employee per month excluding GST, and invoices show the split so you can claim input credit.

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