GST Rate 12% — Key Facts
| GST Rate | CGST | SGST/UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 12% ← Current | 6% | 6% | 12% |
| 18% | 9% | 9% | 18% |
| 28% | 14% | 14% | 28% |
Frequently Asked Questions
Base Price = Inclusive Price ÷ (1 + 12/100) = Inclusive Price × 100/112. The GST amount = Inclusive Price − Base Price. Then CGST = SGST = GST ÷ 2 for intra-state, or IGST = full GST for inter-state.
IGST (Integrated GST) applies on inter-state supplies, imports, exports, and supplies to SEZ. CGST + SGST applies on intra-state transactions (buyer and seller in the same state). The total rate remains 12% either way.
Processed food (butter, ghee, cheese), mobile phones (up to a price), umbrellas, sewing machines, mid-range hotels (₹1000–7500/night), works contract for affordable housing.