- Result
- Total = ₹11,800.00 (₹10,000.00 + ₹1,800.00 GST at 18%)
- Breakdown
| Item | Amount |
|---|
| Taxable value (before GST) | ₹10,000.00 |
| CGST at 9% | ₹900.00 |
| SGST / UTGST at 9% | ₹900.00 |
| GST in total (18%) | ₹1,800.00 |
| Total including GST | ₹11,800.00 |
- Working
- GST = ₹10,000.00 × 18% = ₹1,800.00; total = ₹10,000.00 + ₹1,800.00 = ₹11,800.00.
- Within one state the tax is charged in two equal parts: CGST at 9% = ₹900.00 and SGST/UTGST at 9% = ₹900.00.
- Rates as notified with effect from 22 September 2025 (56th GST Council meeting) and amended with effect from 1 February 2026: 5%, 18% and 40%, plus special rates of 3%, 0.25% and 1.5% for specified goods. Which rate applies depends on the HSN or SAC classification, and exemptions, cess and reverse charge are not covered here. Amounts are rounded to the paisa. Not tax advice – check the current rate notifications on the CBIC website.