GST Rate 18% — Key Facts
| GST Rate | CGST | SGST/UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 12% | 6% | 6% | 12% |
| 18% ← Current | 9% | 9% | 18% |
| 28% | 14% | 14% | 28% |
Frequently Asked Questions
Base Price = Inclusive Price ÷ (1 + 18/100) = Inclusive Price × 100/118. 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 18% either way.
Standard rate for most goods and services: electronics, capital goods, restaurant services, IT services, financial services, AC restaurants, most professional services.