GST rates in India
| Rate | Common items |
|---|---|
| 5% | Packaged food, footwear under ₹1000, transport, small restaurants |
| 12% | Processed food, business class air tickets, hotels ₹1000–7500 |
| 18% | Most goods & services, IT services, restaurants with AC, telecom |
| 28% | Luxury items, cars, tobacco, aerated drinks, cement, 5-star hotels |
How GST works
GST exclusive: Total = Amount + (Amount × GST rate / 100)
GST inclusive: Base = Amount / (1 + GST rate / 100)
For intra-state transactions, GST is split equally into CGST and SGST. For inter-state transactions, the full amount is charged as IGST.
FAQ
What is the difference between CGST, SGST, and IGST?
CGST (Central) and SGST (State) apply to sales within the same state — each gets half the GST rate. IGST (Integrated) applies to inter-state sales — the full GST rate goes to the centre.
Is GST applicable on exports?
Exports are zero-rated under GST. You can claim a refund of the GST paid on inputs used for exports.