Step by step
GST is always a percentage of the taxable value — the price before tax. So for a price of ₹10,000 at the standard 18% rate:
- Taxable value: ₹10,000
- GST: ₹10,000 × 18 ÷ 100 = ₹1,800
- Total you pay: ₹10,000 + ₹1,800 = ₹11,800
A quick mental shortcut: 10% of ₹10,000 is ₹1,000, 8% is ₹800, so 18% is ₹1,800.
How it shows on the invoice
If the seller and the buyer’s place of supply are in the same state, the ₹1,800 is shown as two equal halves: CGST 9% = ₹900 and SGST 9% = ₹900. If the seller ships to another state, the invoice shows IGST 18% = ₹1,800 instead. You pay ₹11,800 either way — only the government that receives the money changes.
18% GST on other amounts
| Price before GST | GST at 18% | CGST (and SGST) 9% | Total with GST |
|---|---|---|---|
| ₹1,000 | ₹180 | ₹90 | ₹1,180 |
| ₹5,000 | ₹900 | ₹450 | ₹5,900 |
| ₹10,000 | ₹1,800 | ₹900 | ₹11,800 |
| ₹25,000 | ₹4,500 | ₹2,250 | ₹29,500 |
| ₹50,000 | ₹9,000 | ₹4,500 | ₹59,000 |
| ₹1,00,000 | ₹18,000 | ₹9,000 | ₹1,18,000 |
What usually costs 18%?
Since GST 2.0 (22 September 2025), 18% is the standard rate for most goods and services: mobile phones, laptops, ACs and TVs, small cars and motorcycles up to 350 cc, cement, and most services such as telecom, banking fees, repairs and professional fees. Everyday essentials such as soap, toothpaste, butter and packaged snacks moved down to 5%.
A friendly tip for businesses
If you are registered and the purchase is for your business, the ₹1,800 is usually not a real cost: you can claim it back as input tax credit against the GST you collect on your own sales, as long as the supplier files their return and the invoice appears in your GSTR-2B.
Common mistakes with 18%
The most frequent slip is applying 18% to a price that already includes GST. If a supplier says “₹10,000 all-inclusive”, the GST inside is only ₹1,525.42 and the taxable value ₹8,474.58 — switch the calculator to “Price including GST” to check. Another is charging 18% on a discount that was given before the sale: GST is charged on the price after a discount shown on the invoice, so a ₹10,000 item sold at ₹9,000 attracts ₹1,620, not ₹1,800.
Freight, packing and installation charged by the same seller are usually part of the taxable value too, so add them before working out the 18%. If you are a buyer, keep the invoice: it is your proof for warranty claims and, if you run a business, for input tax credit.
Key GST figures (checked 5 November 2026)
| Item | Figure |
|---|---|
| Main slabs | 5% (merit) and 18% (standard) |
| Special rate | 40% (luxury and sin goods) |
| Gold, silver, jewellery | 3% |
| Rough diamonds | 0.25% |
| In force since | 22 September 2025 (56th GST Council, 3 Sep 2025) |
| Latest review | 57th GST Council, 8 October 2026 — no rate changes |
FAQ
What is 18% GST on ₹10,000?
₹1,800. The total bill is ₹11,800.
How much CGST and SGST is on ₹10,000 at 18%?
₹900 CGST (9%) and ₹900 SGST (9%) for a sale within the same state.
What is 18% GST on ₹50,000?
₹9,000, making the total ₹59,000.
Sources (checked 5 November 2026): CBIC notification No. 9/2025-Central Tax (Rate) and related rate notifications, effective 22 September 2025; PIB release on the 56th GST Council meeting (3 September 2025); press briefing after the 57th GST Council meeting, New Delhi, 8 October 2026 (no rate changes, reported by Business Today and Upstox); CGST Act 2017 s.9 and IGST Act 2017 s.5.