This GST slab list is a practical reference for users who want to understand common GST rate groups before using the GST Calculator. It is not a substitute for official HSN/SAC classification. GST rates can change by notification, and some goods or services may have special rates, exemptions or compensation cess.
GST slab list 2026: quick table
| GST slab | What it generally means | Typical examples users should verify | Calculator use |
|---|---|---|---|
| 0% / Nil / Exempt | No GST is charged on the supply, or the supply is exempt under the applicable notification. | Some essential goods, selected food items, healthcare or education-related supplies may fall here depending on classification. | Do not add GST. Still keep invoice and classification records where required. |
| 5% | Lower GST slab generally used for selected essentials and mass-use items. | Some packaged food items, transport services or other notified supplies may use this slab. | Use 5 as the GST rate in the calculator. |
| 12% | Mid-level slab for selected goods and services that are not in the lower or standard slab. | Some processed goods, business inputs or notified products may fall here. | Use 12 as the GST rate after confirming HSN/SAC. |
| 18% | Common standard GST slab for many goods and services. | Many professional services, digital services, consumer goods and business services may use this rate. | Use 18 only after confirming it applies to the supply. |
| 28% | Higher GST slab generally used for selected luxury or sin goods and some high-rate categories. | Some automobiles, premium goods or notified items may fall here, sometimes with cess. | Use 28 and separately check whether compensation cess applies. |
| Special rates / cess | Some supplies do not fit neatly into the common slabs or may attract additional cess. | Petroleum-related items outside GST, precious stones, certain tobacco or automobile categories may need separate review. | Do not rely only on a basic calculator. Verify official classification first. |
Source note: GST Council and CBIC rate resources publish official rate schedules, notifications and ready reckoners. This table is a simplified user guide and should be verified against the official HSN/SAC classification before invoicing or filing.
How to choose the right slab
Start with the product or service description, then identify the correct HSN or SAC classification. After that, check whether the supply is exempt, nil-rated, zero-rated, taxable, subject to reverse charge or affected by cess. Only after confirming the classification should you enter the rate into the GST Calculator.
The most common mistake is choosing a rate because it is familiar. For example, 18% is common for many services, but that does not make it the default for every invoice. Some goods may use 5%, 12% or 28%, and some supplies may have special treatment.
Inclusive and exclusive GST examples
| Scenario | Formula | Example at 18% | Result |
|---|---|---|---|
| Add GST | GST = Taxable Value x Rate / 100 | Rs. 10,000 x 18% | GST Rs. 1,800, total Rs. 11,800 |
| Remove GST | Taxable Value = Inclusive Price / 1.18 | Rs. 11,800 / 1.18 | Base Rs. 10,000, GST Rs. 1,800 |
GST slab mistakes users make
Users often calculate reverse GST incorrectly by multiplying the inclusive price by the rate. Reverse GST should divide the inclusive price by one plus the GST rate. Another mistake is using one rate for every line item on an invoice. If an invoice contains different supplies, each line may require its own tax rate.
Businesses should also check whether CGST and SGST apply or whether IGST applies. Place of supply, customer location and supplier location can affect the tax split even when the total GST percentage is the same.
How to use the GST Calculator after checking the slab
Once the slab is confirmed, enter the taxable value and GST rate into the GST Calculator. Choose “Add GST” if the amount is before tax. Choose “Remove GST” if the amount already includes tax. Use the result to check quotations, invoices, retail prices, freelancer bills and purchase records.
Related calculator for GST Slab List
FAQs
What is the main purpose of GST Slab List 2026?
GST Slab List 2026 helps you understand the calculation before using the free online Erapse tool. It explains which inputs matter, how the formula should be read and how the final number can be used for practical tax or salary planning.
Which values should I check before calculating? for GST Slab List
Check taxable amount, slab, rate, state rule, deduction and salary component before pressing calculate. Most wrong answers come from using the correct formula with a wrong unit, wrong time period, old rate or incomplete source value. On GST Slab List, read this point in the context of tax, salary or compliance planning, because the same advice can mean something different when the inputs, units and final decision change.
How should I compare GST Slab List with the related Erapse tool?
Use GST Slab List for the main result and the related Erapse tool as a supporting check. If both tools point in the same direction, the estimate is easier to trust. If they differ, review the input unit, formula basis and assumption behind each result.
Why can my answer change after changing one input? for GST Slab List
The result depends directly on the input values. A rate, date, quantity, percentage, unit, body measurement or source text change can move the final answer. Change one value at a time so you can see exactly what caused the difference. For GST Slab List, the useful check is to compare the result with the exact source values used on this page instead of copying a general rule.
Can I use the result as final official advice? for GST Slab List
No. Erapse calculators and blog guides are for education, estimation and planning. For tax, finance, health, payroll, legal or official submission work, verify the final number with the relevant document, official portal, professional adviser or qualified expert. In this tax, salary or compliance planning page, keep the page title beside the result so the number is not separated from the assumption that created it. On GST Slab List, read this point in the context of tax, salary or compliance planning, because the same advice can mean something different when the inputs, units and final decision change. Use this as GST Slab List 2026 review point 1.1 before relying on the result.