What are the new GST rates in GST 2.0?

Under GST 2.0, the main slabs are 5% (Essentials), 18% (Standard Goods & Services), and 40% (Luxury & Sin Goods). The old 12% and 28% slabs have been largely removed.

Which items fall under the 40% GST slab?

The 40% slab applies to 'Sin & Luxury' goods such as luxury cars, large motorcycles (>350cc), aerated/sugary drinks, online gaming/casinos, and tobacco products.

UPDATED: GST 2.0 (2025-26)

GST Calculator India

Calculate tax instantly with new 5%, 18%, 40% slabs. Switch between Add GST (Exclusive) and Remove GST (Inclusive).

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Mode: Exclusive (Adding tax to base price)

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IGST (Inter-State)

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* For intra-state, pay CGST + SGST. For inter-state, pay IGST.

Did You Know?

GST 2.0 Update: The old 12% and 28% slabs are gone. Most electronics and consumer durables (TVs, Fridges) now fall under the 18% slab , making them cheaper!

The 40% Slab

A new high-tax slab of 40% now applies to "Sin & Luxury" goods like luxury cars, aerated drinks, tobacco, and online betting.

GST 2.0 Rate Slabs (2025-26)

GST Rate	Category	Common Items
0% (Nil)	Essentials	Fresh Milk, Eggs, Fruits, Vegetables, Education, Healthcare.
5%	Mass Consumption	Packaged Foods (Biscuits, Pasta), Medicines, Hotel stays <₹7.5k.
18%	Standard Goods	TVs, ACs, Refrigerators, Small Cars, Services, Professionals.
40%	Luxury & Sin	Luxury Cars, Big Bikes (>350cc), Aerated Drinks, Online Gaming, Tobacco.

Adding GST (Exclusive)

Use this when you have a Net Price (e.g., ₹1000) and want to add tax.
Final = Net Price + (Net × Rate%)

Removing GST (Inclusive)

Use this when you have a Total MRP (e.g., ₹1180) and need the base price.
Base = MRP / (1 + Rate%)

Frequently Asked Questions

Why was the 12% slab removed?

Under GST 2.0, the government abolished the 12% and 28% slabs to simplify the tax structure. Most items from 12% moved to 5% (making them cheaper), while others moved to 18%.

What is the 40% GST rate for?

The 40% rate is a special high-tax slab for "demerit" or "sin" goods. This includes luxury cars, large motorcycles, sugary carbonated drinks, tobacco products, and online gambling/casinos.

Are mobile phones now 18%?

Yes, mobile phones and most electronics generally fall under the standard 18% slab in the new regime.