Rates
GST rates in India: 0%, 5%, 12%, 18% and 28%
India uses a multi-slab GST structure. This guide explains the common rate slabs and how CGST, SGST and IGST are applied.
GST in India is levied under a multi-slab structure. The commonly used slabs are 0%, 5%, 12%, 18% and 28%, with special rates applying to a small number of goods.
## How the tax splits
For a supply within the same state, the total GST is split equally between CGST (central) and SGST (state). An 18% intra-state supply therefore carries 9% CGST and 9% SGST.
For a supply between two states, IGST applies instead, at the full rate. An 18% inter-state supply carries 18% IGST.
## Inclusive vs exclusive pricing
If a price is **exclusive** of GST, tax is added on top of it. If a price is **inclusive**, the base amount is derived by dividing the total by (1 + rate).
Use the GST calculator on this site to work out taxable value, tax amount and total for either method, including the CGST/SGST split.